METHODS OF PROTECTION OF VIOLATED RIGHTS IN TAX LEGAL RELATIONS

In relations with the tax service, taxpayers need to understand all possible options and algorithms for their actions in order to protect their rights. In practice, every enterprise for its activities received tax notices-decisions, tax demands or other decisions from the tax service, which, according to business representatives, violated their rights. Unfortunately, a large number of entrepreneurs, having received such a "gift" from the tax service, simply do not understand what to do with it.

For your information, today every taxpayer, considering his rights violated, can defend them through the procedure of administrative or judicial appeal.

Yes, the administrative appeal procedure - i.e. filing a complaint with a higher authority of the tax service is essentially a pre-trial dispute resolution.

In particular, Art. 56 of the Tax Code of Ukraine provides for the possibility of appealing the decisions of controlling bodies in an administrative or judicial manner.

In the event that the taxpayer believes that the controlling body incorrectly determined the amount of the monetary liability or made any other decision that contradicts the legislation or goes beyond the powers of the controlling body established by this Code or other laws of Ukraine, he has the right to appeal to the controlling body to a higher-level body with a complaint about the review of this decision

Such a complaint must be submitted to the DPS of Ukraine within 10 calendar days after receiving the contested decision. If the specified deadline is missed, such a complaint will not be considered.

The controlling body is obliged to provide a reasoned decision within 20 calendar days from the moment of receiving a complaint about the decision. At the same time, the term of consideration of such a complaint may be extended for a period of no more than 60 days.

If the State Tax Service of Ukraine does not respond to you within the specified period, the complaint will be considered satisfied in full.

It is worth noting that an administrative appeal will not be subject to a monetary obligation that the taxpayer has determined independently.

The company can apply the court appeal procedure both after the administrative appeal and bypassing it.

At the same time, it is necessary to observe the procedural terms established by the Code of Administrative Procedure of Ukraine. Yes, Art. 122 of the Civil Code stipulates that, as a general rule, a person can apply for the protection of his rights and freedoms within 6 months from the day when such a person should have learned about the violation of his rights. In the case of applying the procedure of pre-trial settlement of the dispute, such a period will be 3 months. In addition, in some cases, other terms may be set for applying to the court, for example, 1 month after the completion of the procedure for administrative appeal of the tax notification decision.

Regardless of which method of protecting your rights you have chosen, it is worth remembering that the responsibility of proving the legality of the decision will rest with the supervisory body.

You can be sure that your rights will be protected by contacting the specialists of the legal company "Prikhodko&Partners".