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For many years defense in tax proceedings and tax notification appeals have been the Pysarenko Law Office field of expertise.
Unfortunately, in the light of an exigent need to fill budget, a legitimate function of tax accounting on tax inspector’s side often turns into series of illegal manipulations involving imaginary tax violations. The general expectation is that company will not bother with time-consuming appeals and will simply comply with inspector’s demands as is.
Following this logic, tax inspectors often draw disputable inspection acts containing controversial or simply fabricated tax violations while heads of tax departments sign tax notifications containing considerable increases to tax debt.
If appeal is not filed by the company within 10 days of receiving abovementioned tax notification, such tax notification becomes binding.
The procedure of appeal and cancellation of tax assessment or notification is naturally time-consuming in Ukraine.
Appeal to higher tax institution would take from 40 to 140 days.
Court proceedings would take up to 3-7 months if not more.
But this time investment is worth it.
In most cases appeals regarding tax assessments or notifications end up in positive court decision and client’s demands are being fulfilled fully or partially by the court.
There are two ways to appeal for tax notification or any other action of tax inspector in Ukraine:
– administrative complaint to higher standing tax institution;
– lawsuit in court.
Considering the fact that actions of higher standing tax institutions are performed within the same fiscal department, this method will rarely yield positive results (there were only two of such positive outcomes in our practice for example).
Therefore settling tax disputes without addressing court is almost impossible.
As a result of court appeal, tax assessments, notifications and other actions performed by tax inspectors are often being declared unlawful fully or in part.
Depending on statistical sources, this sort of tax disputes are being ruled in favor of plaintiff in 40-70% of cases in Ukraine.
In the light of abovementioned reasons tax inspectors in most cases find themselves unable to properly hold their position in court under attorney’s refutations leading to accrued tax being nullified partially or fully.
Pysarenko Law Office provides wide range of attorney services in tax related cases in both administrative and court appeals.
Provided tax lawyer services range from initial appeals on tax examinations to representation in court.
We can provide tax attorney services not only in Kiev, but also in other Ukrainian cities with convenient transport connection. In tax disputes and lawsuits with considerable monetary or legal interest there is a possibility for tax lawyer protection in any Ukrainian city.
The Pysarenko Law Office common attorney services in taxation related cases:
• Appeal on tax notification regarding tax accrual;
• Collection of budget VAT refund;
• Appeal on tax notification regarding decrease of negative value of VAT resulting from tax examination;
• Renouncement of registration (acceptance) of tax invoices in Uniform Registry of tax invoices;
• Cancellation of VAT payer registration, revocation of VAT certificate;
• Appeal on administrative seizure of taxpayers’ property;
• Incorporation of “controversial” types of expenditures (audit, legal, marketing, counsel, advertising, expenditures not related to commercial activities, etc.) into general tax expenditures;
• Appeal on a written tax consultation which goes against the law and taxpayers’ rights;
• Relationships with fictitious (bogus) companies, abusive and fictitious transactions;
• Divergence in results obtained after automatic comparison of tax duties and tax credits regarding taxpayers’ contractors;
• Annulment of state registration of statutory documents of a contractor company or filing a criminal lawsuit against taxpayers’ officers or contractors.
Providing attorney services in tax related cases we carry out:
• Appeals on orders and actions regarding execution of tax examination held without proper legal grounds or with violation of procedure;
• Preparation of objections and counter argumentation during tax inspection procedure;
• Appeals on decisions of tax authorities regarding administrative seizure of taxpayers’ property;
• Drawing of appeals on tax assessments and notifications;
• Preparation of legal justification of lawsuits and appeals in court;
• Evidence collection for use in court;
• Preparation of claims, petitions and other documents for court proceedings in tax lawsuits;
• Preparation of petitions regarding suspension of tax notification before trial;
• Appeals on court decisions in appeal and cassation courts;
• Plaintiffs’ and defendants’ representation in courts.
Stages of protection and appeals in tax disputes:
• Appeal on orders and actions of tax inspection office regarding audit procedure;
• Appeal on decision of tax inspection office regarding administrative sequestration of taxpayers’ property;
• Tax attorney protection during tax inspection;
• Appeal on tax notification-decision as a result of tax inspection in court.