Appealing the act of tax inspection

Interaction with representatives of the tax authority is far from always pleasant for business, even when the company conscientiously complies with the current legislation. When the tax audit is completed, the representatives of the controlling authority draw up an act or certificate based on its results. If we are talking about an act, the drafting of this document indicates the detected violations of the legislation. When tax officials believe that there are no violations of tax legislation, they draw up a certificate.

Why is the act not subject to appeal in court?

When we talk about the appeal of such an act, it is important to understand that, according to the current legislation, it is not considered a decision of an authority. It is an official document that records violations of the law. Therefore, this act cannot be challenged in court. What then should a business entity do that disagrees with the information in the tax audit report and believes that tax officials acted illegally, exceeded their authority or violated the procedural order, in accordance with which such an audit should be conducted?

The procedure for appealing a tax audit report

According to the established practice, which is enshrined in the recent decisions of the Supreme Court of Ukraine, challenging the act of tax audit is an inappropriate way to protect one's rights within the meaning of Art. 17 KASU. According to it, the act of tax audit cannot be challenged in court, as it does not belong to the category of decisions of subjects of power, does not create legal consequences for economic subjects and does not violate their rights in public legal relations. Therefore, even if the plaintiff tries to file a complaint with the court, the court will refuse to satisfy the stated demands.

Art. 86.7 of the current Code of Civil Procedure states that if the taxpayer disagrees with the verification act, he can submit his objections to such an act to the relevant supervisory authority at the place of tax payment. The deadline for appealing a tax audit report is 10 working days following the date of receiving the report and sending the taxpayer a response in accordance with Art. 58 of the Code of Civil Procedure, provided for sending or delivering tax notices-decisions.

What else do you need to know?

If the taxpayer wishes to participate in the process of consideration of their objections, this wish should be indicated to them. Then the controlling body will have the obligation to inform the taxpayer in time about the time and place where the review will take place. Taxpayers should do this no later than 2 working days before the day of consideration of objections.

How can our help be useful?

The team of the "Prikhodko&Partners" law office regularly deals with client inquiries related to interaction with tax authorities. We know well how often the rights and legitimate interests of taxpayers are violated in practice, so we have well-established and experienced strategies and algorithms for working in such cases. So if you see that the act contains inaccurate information regarding tax law violations that you did not actually commit, do not waste time.

Contact us, we will help you to form objections qualitatively and convincingly and provide legal support for your interaction with the supervisory authority.