Appealing a tax notice-decision: judicial practice

The tax notification-decision records the obligation of the taxpayer to pay a certain specified amount of the monetary obligation, determined by the controlling authorities on the basis of current legal acts. Article 56 of the Tax Code of Ukraine specifies that the procedure for appealing a Tax Notice-Decision can be administrative or judicial. The team of the law firm "PRIKHODKO&PARTNERS" practices both of these options. This category of client requests is quite common in our work. We will talk in more detail about the administrative appeal of the Tax Notice-Decision, as well as about the resolution of the issue in court. As our practice shows, often the first option does not give results, so you have to go to court.

Administrative method of appeal

Tax Notice-Decision is accepted by the GU DPS in Kyiv and the region. An objection to the Inspection Act can be submitted to the aforementioned Head Office, if the tax service is not satisfied. It accepts the Tax Notice-Decision, and it can be appealed to the DPS within the established period, which will be discussed later.

There are several important theses that must be understood during the administrative appeal of the Tax Notice-Decision:

• The legality of the assessment must be proved by the controlling body itself, not by the taxpayer.
• A complaint to a higher-level supervisory body can be submitted both in writing and electronically. The complaint may be accompanied by documents, calculations and evidence that the taxpayer considers appropriate. Documents must be duly certified.

It is very important to comply with the deadlines provided by the law for appealing the Tax Notice-Decision in an administrative procedure. This must be within 10 working days after the taxpayer received the decision notice. If he missed this deadline, but wants to file a complaint, he has 6 months to file it together with a request to renew the deadline that was missed. At the same time, you need to add evidence that the deadline was missed for a valid reason. The reasoned decision regarding the review of the complaint must be sent by the supervisory body that accepted it within 20 days. An administrative appeal often precedes a judicial appeal.

The term of appeal of the PPR to the court

If we talk about a judicial appeal of a tax notice-decision, then the taxpayer has 1095 days from the moment of receiving it. A decision appealed in court will no longer be subject to an administrative appeal.

If the taxpayer initially used the administrative appeal mechanism, he has the right to appeal the Tax Notice-Decision or other decision of the supervisory authority within one month after the administrative appeal procedure has ended.

As evidenced by judicial practice

We considered 2 ways of solving the issue - administrative and judicial. As practice shows, the first often does not work, so the taxpayer has to defend his rights and interests in court. Often the actions of tax officials violate the rights of the taxpayer. So, after getting professional legal help, he gets a court decision in his favor.

Our team has a lot of experience in this category of cases, so we know how to defend the rights of clients. We will competently prepare a statement of claim, take care of the evidence base and effectively represent your interests in court.