Challenging tax notice-decisions

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An enterprise receives a tax notice-decision based on the results of a tax audit. This is a document indicating additional taxes, as well as fines and penalties that must be paid to the budget. The only problem is that these charges often violate the law. In this case, you can challenge the tax notice-decision. You can go in two ways – administrative and judicial one.

Administrative (extrajudicial) proceedings

This is a so-called peaceful but often useless way of settlement when an entrepreneur lodges complaints with the higher authorities of SFS (State Fiscal Service) hoping to seek justice. This way makes sense if tax violations are so visible that one can see them with their eyes shut. In addition, an entrepreneur can not be involved into a criminal case on non-payment of taxes while an administrative proceeding is still going on, and the amount of taxes is considered to be “frozen” for this period of time.

In order to get things rolling, an entrepreneur must file a complaint with the tax authority, which has a superior position compared to the one that has issued the notification-decision. For example, if the notification came from the district tax office, you should file a complaint with the General Directorate of SFS. At the same time, you have to notify the district tax office of this appeal. If the GD refuses to consider the complaint, it is necessary to repeat the procedure, but this time, with the highest authority.

Such proceedings take more than 6 months. As a rule, the result is a complete refusal on the complaint. In this case, you need to go to court.

Legal proceedings

A lot of enterprises are afraid to sue the tax office and prefer to pay or settle everything «in a friendly way». In fact, it’s not a good solution – the court takes the side of the enterprise in 80% of cases. The reason for this is frequent abuse of authority by the tax office, manipulation of facts and other illegal actions that an experienced attorney will successfully use in their defense.

The core our business is subscription service of enterprises, and challenging of tax notice-decisions takes an important place here.

As a result of our actions, the enterprises sued UAH 120 million of illegally accrued taxes from SFS.

We conduct an economic and legal audit, collect documentary evidence and prepare the documents for court for every case we work on. We are handling cases in courts of all levels and guarantee the result we have promised, including compensation of legal costs.

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