TAX CHECKS. APPEAL OF TAX NOTICE-DECISION

One of the most undesirable forms of tax control is conducting tax audits. The current tax legislation determines the possibility of conducting documentary (scheduled and unscheduled, on-site or off-site), actual and camera inspections.

Each type of tax audit can be carried out only if the procedure for its appointment is followed. Thus, the norms of the tax legislation clearly define the conditions and cases under which the head of the tax authority may issue an order to conduct an audit.

For example, business representatives, especially catering establishments, shops, gas stations, often deal with actual inspections on the basis of Clause 80.2.5 of Clause 80.2 of Art. 80 of the Tax Code of Ukraine. The condition for carrying out an actual inspection under this section of the Code is the availability and/or receipt of information in accordance with the procedure established by the legislation on violations of the requirements of the legislation in the area of ​​production, accounting, storage and transportation of alcohol, alcoholic beverages, tobacco products and liquids used in electronic cigarettes, and targeted use of alcohol by taxpayers, equipment of excise warehouses with flowmeters and/or counters, as well as performance of functions defined by legislation in the sphere of production and circulation of alcohol, alcoholic beverages, tobacco products, liquids used in electronic cigarettes, fuel.

The decision of the Supreme Court dated September 8, 2020 (case № 640/21536/19) states that the appointment of an actual inspection on the grounds indicated in the subparagraph of clause 80.2.5 of clause 80.2 of Art. 80 of the Code of Civil Procedure, must be accompanied by a notification or information about the taxpayer's violation of the legislation in the relevant sphere of legal relations.

Yes, if the representatives of the tax office do not provide you with clear information about specific violations of the law, do not indicate on the basis of which documents your violation was established and what it consists of, the tax office violates the procedure for appointing and conducting an inspection.

In this case, the act drawn up as a result of such an inspection will not be admissible evidence, and the adopted tax notices-decisions will not be valid and will be subject to cancellation.

It should be emphasized that regardless of the decision made by the taxpayer on the admission (non-admission) of officials to the audit, by subsequently disputing the consequences of the audit carried out by the controlling body in the form of tax notices-decisions and other decisions, the taxpayer may be deprived of the right to violate the requirements of the law. regarding the conduct of such an inspection, if he believes that they lead to the illegality of such tax notifications-decisions.

If you have questions about conducting tax audits or appealing their results, contact the Prikhodko&Partners Law Firm.