How to submit additional explanations to unlock tax invoices?

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How to submit additional explanations to unlock tax invoices?

Reading time: 3 min.

The first step upon receiving a notice of suspension of registration of a tax invoice is to draw up and send a notice of explanation to the address of the regional DPS commission. To the specified explanations, the business entity has the right to attach documents and materials that confirm the reality of the business operation for which the tax invoice was registered.

As a general rule, based on the result of the examination of the explanations, the controlling body makes a decision on registration or refusal to register a tax invoice. However, in practice there are situations when tax officials understand the reality of the transaction, but there are not enough documents to make a decision on registration. In such a case, the business entity receives in the Taxpayer's Electronic Cabinet a Notice of the need to submit additional explanations and/or documents necessary for consideration of the issue of acceptance by the commission on suspension of registration of the tax invoice.

In the specified notification, the controlling body specifies an exhaustive list of documents that should be submitted to obtain a positive decision. Providing additional explanations for tax invoices requires a careful and systematic approach.

In practice, we have noticed a few simple steps that can increase the chances of making a positive decision.

  • Before submitting an explanation, carefully analyze the request of the regional commission of the tax service and determine the specific points or documents that must be provided to tax officials.
  • Collect all the necessary documentation and information specified in the request: agreements, contracts, invoices, invoices, goods and transport invoices, VMD, acts of completed works, financial reports or any other information about the business operation. Attention should be paid to the compliance of the specified documents with the legally established requirements for their execution.
  • Formulate the explanation in writing. When presenting explanations, use clear, understandable language and try to be specific, concise and precise in presenting your position.
  • Create the appropriate form of electronic reporting and send your additional explanations to the relevant regional tax service. Make sure that your answers are sent on time and in the manner defined by the Law, by creating a corresponding receipt.

Adherence to these seemingly simple tips will increase the chances of obtaining a positive result many times over and will save you from a further appeal procedure.

At the same time, understanding that the formation of a legal position and the correctness of sending additional explanations is not a simple process and requires legal assistance, the lawyers of the "Prikhodko & Partners" law office are ready to provide qualified assistance in full and in a short time. Fill out the form on our website and our lawyer will contact you shortly.

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