Appealing the decision on compliance with risk criteria

When a company is included in the risk list, this creates difficulties and complications in its business activities. Contractors also suffer from this. Therefore, you should use high-quality legal services in order to appeal this decision of the tax authorities.

What is the list of risky taxpayers (VAT)?

Cabinet Resolution № 1165 defines 8 criteria by which a VAT payer can be included in the list of risky ones. Among them there are a variety of reasons – from forged documents submitted to the State Tax Service during registration and ending with the lack of submitted reports for the last reporting period. At the same time, paragraph 8 raises many questions for the reason that its wording is very vague, and therefore, accordingly, creates a whole field for abuse by regulatory authorities. This paragraph states that a taxpayer may be included in the list of risky ones if any of his business transactions are risky.

At first glance, everything looks logical, except for the fact that the automated system for registering tax invoices and calculating adjustments often works incorrectly due to a combination of factors. Therefore, the list of risky companies includes those companies that in fact are not them.

How to check the riskiness of an enterprise in an electronic account?

The private part of the taxpayer’s Electronic Account contains information about its inclusion and exclusion from the list of risky ones, as well as the reason for the riskiness. Therefore, taxpayers can control information about themselves and respond to existing problems in a timely manner. Moreover, in May 2023, a service for checking the riskiness of counterparties with whom the company works appeared. However, it is only available if the business partner gives you consent to such verification. This is due to the fact that verification requires providing access to the private part of the electronic office where such information is located.

How to appeal the risk status from the State Tax Service?

There are 2 ways to appeal the risk status – administrative and judicial. In many cases, the second is the next step after the first method did not work. When it comes to an administrative appeal, an appropriate explanation to the State Tax Service is implied, in which the taxpayer or his authorized representative denies the existence of grounds for inclusion in the list of risky ones. As for the judicial format, the claim is filed with the State Tax Service in administrative proceedings.

Deadline for appealing a decision on compliance with risk criteria

In order to appeal a decision on riskiness in an administrative manner, the taxpayer has a period of 10 working days from the date of receipt of such a decision. In turn, tax authorities also have a 10-day period to satisfy the complaint or refuse to satisfy it.

As practice shows, the taxpayer is often faced with a refusal even when the complaint is drawn up correctly and the documentary evidence of its content is quite convincing.

Then there is one more option, which was mentioned above – to go to court. Such cases are winning, so you don’t have to stop halfway. Moreover, when the team of the law office “Prikhodko & Partners” takes on the support, we know how to achieve the desired result and have extensive and successful experience in this category of client cases.

The cost of appealing the risk status of an enterprise

As for the cost of appealing the risk status of an enterprise, it all depends on the complexity of the case and at what stage our team was involved. You can fill out a form with a request to calculate the cost of services, and we will contact you, find out all the important details and advise you on what the price will be.

If you are faced with such a problem, do not delay the solution. When a taxpayer is on the list of risky ones, this literally paralyzes his business activities and makes him an unattractive potential partner for other counterparties who, as a result of such cooperation, cannot receive a tax credit and may also be included in the list of risky ones.

So the sooner you solve this problem, the better. This will help you continue to carry out your business activities without hindrance and not expose your partners to unjustified risks. Fill out the calculation form on the website, and our lawyer will contact you to discuss ways to solve your problem.