The tax authorities refused to record the Data Table. What to do in this case?

With any control than organisms, misunderstandings and other situations may arise that require special legal knowledge. The tax authorities are no exception. After all, when submitting reports, not always everything goes without nuances. One of which is the non-accounting of the Data Table.

If the tax authorities do not take into account the Data Table, the payer has a question about work and in which direction to move on. The answer to this question can be found in clause 12 of the Procedure for stopping the registration of a tax invoice / calculation of adjustments in the Unified Register of Tax Invoices, approved by the Cabinet of Ministers of December 11, 2019 No. 1165 “On Approval of the Procedures for Stopping the Registration of a Tax Invoice / Tax Invoices”.

In accordance with the specified NLA, after receiving the Data Table, the decision on its accounting or non-accounting is made by the Regional Commission.

Term

The Commission has five days from the date of receipt of the Data Table in order to take it into account or not to take it into account.

If, based on the results of the consideration of the Data Table, a decision is made not to take it into account, then in accordance with paragraph 17 of the Procedure, which is indicated above, such a decision must be duly justified. That is, the tax authorities must explain in detail the reasons why they did not take into account the Data Sheet.

Main Reasons for Denial of Accounting Datasheets

1. Incorrect or incorrect completion of the Data Table
2. The table is submitted without an explanation to it, or such an explanation is not complete, i.e. without specifying all the initial data that are needed.

It should be understood that when filling out the table, one should be guided by the Procedure and, if necessary, use accounting services and specialists.

What to do if the Data Table is not taken into account?

This issue can be resolved in two ways.

• First, it is necessary to analyze in detail the decision about the causes without taking into account the Table. From it it will be possible to understand what mistakes were made and eliminate them. Once the Data Sheet has been corrected, it can be re-submitted to the Regional Commission for consideration.
• Secondly, if there is reason to believe that the decision to refuse to take into account the Data Table is unlawful, it can be appealed in an administrative or judicial manner. To do this, you need to prepare arguments and evidence that will confirm that the decision made by the tax authorities is unlawful.

Therefore, no matter which way you chose to resolve the issue, you should remember that the help of an accounting and reporting specialist will not be superfluous. After all, it is the specialist who can indicate all the nuances and, if necessary, help to fill out the Data Table correctly, and so that it is taken into account by the tax authorities.