Lawsuit for annulment of a tax notice-decision

A tax notice-decision (TND) is a document that the supervisory authority accepts on the basis of an inspection, if one of the following facts was discovered. It may be about the inconsistency of the amount of the budget compensation with the amount that was specified in the tax declaration. It may also refer to an understatement or overstatement of the amount of tax liability or tax credit declared in the VAT tax return. These are individual examples, but not a complete list of all cases.

So, if you want to get to know this topic in more detail and find out why a tax notice-decision can still be accepted, you should seek advice from competent specialists. For example, the lawyers of the Prikhodko&Partners law firm specialize in client inquiries in the field of tax law.

What are the types of tax audits and the reasons for their appointment?

Tax audits specified in the current legislation are documentary, camera and actual. As for documentary checks, they can be scheduled and unscheduled, on-site and off-site.
When it comes to camera inspection, it is carried out in the premises of the State Tax Service itself. Only data included in tax declarations or calculations are taken into account. A basis in the form of a special decision is unnecessary for this check, as is the presence of the taxpayer.

As for documentary verification, not only data from declarations, but also accounting and other reporting, primary documents are taken into account when conducting it.

As for the actual inspection, it is carried out at the location of the taxpayer. It can relate to the correctness of conducting settlement and cash operations, availability of licenses, etc.

Act of tax inspection and PPR

Based on the results of the tax audit, an act is drawn up. If a violation of tax legislation is detected (or the tax authorities interpret it in this way), a tax notice-decision is drawn up. When you dispute the tax notice-decision in an administrative way (that is, through a complaint to the State Tax Service itself), you must not forget that the legality of the assessment must be proven directly by the controlling authority. It should not be up to the taxpayer. As for the complaint, it can be in written or electronic form. The complaint itself is accompanied by documents that justify your position.

An administrative appeal precedes a court hearing. The taxpayer has 10 working days for it from the moment of receipt of the tax notice-decision. If the deadline was missed, then there is still six months for such a complaint, but then it must be submitted together with a request for renewal of the deadline and an explanation of the validity of the reason for missing it. Within 20 days, authorized representatives of the State Tax Service must provide a decision on the complaint.

The taxpayer has 1,095 days from the moment of receipt of this document to file a legal appeal of the tax notice-decision in the procedure of administrative proceedings.

Why you should use legal aid?

By offering our clients legal support services for such requests, we are well versed in how to competently draw up a statement of claim and defend the client's interests in court. We will not only convincingly, taking into account all relevant legal norms, file a lawsuit, but also take care of a package of documents as an evidentiary base regarding the groundlessness of the tax notice-decision.

The team of the Prikhodko&Partners law firm knows how to work for results. Fill out the form on our website and our lawyer will contact you shortly.