Attorney
An expert in the practice of tax law, specializes in the protection of rights in court, corporate law.
Appeal of tax notice-decision
The results of tax audits often come as an unpleasant surprise to businesses, as inspectors try to find the slightest clues to add taxes and impose fines. When the fiscal authority officially puts forward its financial requirements, the company is faced with a choice: to agree with the conclusions and return the funds from circulation or to start the protection procedure. It can be difficult to independently understand the intricacies of tax legislation, but a timely and legally competent response allows you to completely cancel unfounded claims. For such services, you can contact the lawyers of the law firm “Prikhodko&Partners”.
Tax lawyer services when appealing against the PPR
The main services of a tax lawyer that you can seek are as follows:
- consultation in a format convenient for the client;
- appeal of the PPR in administrative procedure;
- support in court if the administrative appeal of the PPR was rejected or the deadlines were missed.
Legal support makes it possible to significantly influence the outcome of interaction with the State Tax Service and achieve justice.
Consultation of a tax lawyer on appealing the PPR
You can order a consultation both in person and online, which is convenient for entrepreneurs from all over Ukraine. It allows you to:
- get a professional analysis of the situation;
- hear a risk assessment;
- learn about options for action;
- get a legal position formed.
Thus, engaging a specialist allows you to gain certainty about the necessary further actions.
Advantages of cooperation with “Prikhodko&Partners”
Among the advantages that interaction with the law firm “Prikhodko&Partners” provides, it is worth noting the extensive practical experience in the indicated direction, understanding of practical aspects of interaction with the State Tax Service and the judicial system, as well as the ability to work for results.
Assistance in matters of appeal of the PPR
To begin, let’s consider the key aspects of the legal regulation of this issue, in order to further focus on the role of a lawyer.
A tax notice-decision is an official written document by which the State Tax Service controls and establishes the taxpayer’s obligation to pay accrued monetary obligations. It is abbreviated as PPR. This document is the final stage of the inspection, where specific amounts of penalties, fines or reduced amounts of budget VAT reimbursement are recorded.
In the text of the notification, tax officials are required to:
- clearly state the grounds for such calculations;
- indicate the specific violated provisions of the Tax Code;
- indicate the deadlines for payment or appeal.
For a company, receiving this document is a direct signal to begin active legal protection, because ignoring the decision will lead to forced collection of funds.
The tax service never sends such a decision without prior control measures, so it is always preceded by an official inspection. Usually the document appears after the completion of a scheduled, unscheduled, on-site or off-site inspection, based on the results of which the inspectors draw up an act on the violations found.
The taxpayer has the right to file his objections to this act. The PPR is issued within 15 business days from the day following the day of delivery of the act (if no objections were filed), or within 5 business days after the response to the objection is provided. The document is also sent in case of errors detected during desk checks of tax returns or when facts of untimely payment of taxes or submission of reports are revealed.
When it comes to the deadline for appealing a PPR, it is important to know that the legislation establishes strict time frames for initiating the procedure for canceling a decision, and missing these deadlines can cost the company a legal victory. If the company chooses the path of pre-trial resolution of the dispute, it is necessary to file an official complaint to the higher authority of the State Tax Service within 10 business days, which begin to be counted from the day after receiving the PPR. As you can see, this provides a fairly short time frame for appealing a tax notice-decision.
The procedure for appealing the PPR provides for a clear sequence of actions and can occur according to two main scenarios at the taxpayer’s choice:
- The first option involves an attempt to resolve the conflict without involving the judicial system by filing objections and complaints within the STS structure itself.
- The second option is a direct appeal with a statement of claim to the administrative court, which allows the case to be referred to an independent arbitrator.
The company can combine these stages, starting with the administrative stage, and in case of refusal, proceed to litigation, which is the most considered and common tactic for protecting rights. However, it is worth understanding that the time limit for appealing the PPR to court is reduced to 1 month.
Appealing the PPR in administrative proceedings
This path is relatively fast and does not require payment of a court fee, so it is often used as the first stage. The complaint, together with evidence of innocence and detailed justification of the inspectors’ errors, is sent to the State Tax Service in Kyiv. The head office is obliged to consider your application within 20 calendar days and make a decision on the full or partial cancellation of the PPR or to leave it unchanged. The maximum period is 60 calendar days if the State Tax Service officially continues the consideration.
An important advantage of this procedure is that during the consideration of the complaint, the fulfillment of the tax requirements is suspended, and the accrued amounts of money are not considered a tax debt and are not subject to forced collection.
Appealing the PPR in court
When internal appeals to the State Tax Service have not yielded results, the last and most effective tool of protection is an appeal to the administrative court. The statement of claim should be as detailed and supported by evidence as possible, since judges assess:
- real documents;
- primary accounting statements;
- legality of the actions of tax inspectors.
During the trial, the burden of proving guilt falls entirely on the State Tax Service, which must substantiate each of its conclusions. The process can take several months, including the mandatory appeal stage, but the court decision itself has final legal force and forces the State Tax Service to cancel the fines.
| Service | What is included in the service | For whom | Result |
|---|---|---|---|
| Analysis of tax notice-decision (PPR) | Studying the grounds for assessments, checking the legality of the State Tax Service’s decision | Sole proprietors, legal entities, individuals | Determining the prospects of appeal |
| Legal advice on PPR | Risk assessment and development of a protection strategy | Taxpayers | A clear plan for further action |
| Preparation of objections to the inspection report | Formation of a legal position and evidence base | Business and entrepreneurs | Reducing the risk of PPR removal |
| Administrative appeal of the PPR | Preparing and submitting a complaint to the State Tax Service of Ukraine | Sole proprietors and companies | Cancellation or reduction of additional tax assessments |
| Preparation of the evidence base | Analysis of contracts, primary documents and accounting documentation | Taxpayers | Strengthening the position of the taxpayer |
| Judicial appeal of the PPR | Preparation of a lawsuit and representation of interests in court | Business and citizens | Recognition of the PPR as unlawful and its cancellation |
| Appealing additional VAT charges | Protection of the interests of the payer in VAT disputes | VAT payers | Cancellation of illegal surcharges |
| Appealing penalties | Analysis of the legality of the application of fines | Individual entrepreneurs and legal entities | Reduction or cancellation of fines |
| Representation in the State Tax Service | Communication with tax authorities on behalf of the client | Business and entrepreneurs | Protection of interests without the client’s personal participation |
| Support for tax audits | Legal assistance during and after the inspection | Companies and sole proprietorships | Minimizing tax risks |
| Appealing the results of documentary checks | Analysis of inspection findings and preparation of a legal position | Taxpayers | Protection from illegal decisions of the State Tax Service |
| Full support of a tax dispute | Comprehensive protection at all stages of the appeal | Sole proprietorships, companies, individuals | Maximum savings and business protection |
Why should you contact a lawyer to appeal a PPR?
If you contact a lawyer in time to appeal the PPR administratively, this significantly increases the likelihood that you will not have to go to court. However, even in cases where a court scenario is a necessity, it allows you to defend justice.
Modern judicial realities show that Ukrainian courts often side with honest business if the company provides properly executed documents. The main thing for winning in court is to provide a high-quality evidence base. A lawyer helps to collect it and present it convincingly.
As practice shows, attempts to independently fight the tax system with the help of a full-time accountant often lead to failure due to the lack of specific procedural experience. Professional legal support from specialists at “Prikhodko&Partners” allows you to assess the real chances of the decision being overturned even before the first documents are submitted and helps to avoid critical mistakes with deadlines.
A qualified tax lawyer will undertake the audit of the inspection report, identify procedural violations by inspectors, formulate an impeccable legal position and protect the company’s interests during meetings. To order the relevant services, fill out the feedback form on our website.
Stages of cooperation with a lawyer to appeal a tax notice-decision
These stages are:
- client’s request;
- initial analysis;
- determination of further action strategy;
- direct support.
We work in an organized and efficient sequence to ensure the client’s desired result.
Cost of lawyer services for appealing the PPR
The price of legal services is transparent and in each specific situation is formed taking into account the complexity of the case and the degree of involvement of a lawyer. The following factors are taken into account:
- the remaining time limit for appealing;
- the complexity of the situation and the scope of the work;
- the stage at which a lawyer is involved (administrative or judicial).
High-quality professional participation of a lawyer allows you to achieve the desired result even in many situations that initially seemed too confusing or hopeless. To communicate with a specialist in the format of an initial consultation, fill out the feedback form on our website.
Calculate the cost of services
1 question
Did you file an objection to the inspection report?
2 question
Did you apply the administrative appeal procedure?
3 question
Is the amount of the tax notice-decision greater than UAH 1,240,500?
4 question
Have other lawyers handled your case?
5 question
Do you need legal assistance urgently?
What is the deadline for administrative appeal of a tax notice-decision?
In accordance with Article 56 of the Tax Code of Ukraine, a taxpayer may file a complaint with the State Tax Service of Ukraine within 10 working days.
What will happen if you do not appeal and do not pay the PPR?
In this case, the taxpayer will have a tax debt and the tax service will begin the procedure for its collection.
What is the deadline for appealing to the court against the PPR?
The general deadline for applying to the district court is 6 months. If the administrative appeal procedure was applied, the deadline for applying to the court will be reduced to 1 month.
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