What is the appeal of the decision on
Among the participants of tax relations, such as the economic entity and the organ of tax control, conflicts can arise. Fertile ground for this are the gaps and ambiguities of the wording in the legislation. The tax authorities, considering that the entrepreneur is somehow violated the law, constitute acts and prescribe penalties. But their decisions have no absolute character, they can appeal, thereby defending their rights and interests.
In the Tax code of Ukraine the tax payer is authorized as the appeal of decisions, actions, and, as a novelty, consultation of regulatory authorities. Next, we'll talk about this in more detail and tells us about the appeal of decisions of tax Vasily Lutsenko - the co-founder of LLC «Lutsenko and partners», which provides a full range of legal, notary, and accounting services.
Procedure for appeal of tax decisions
the Appeal of decisions of tax authorities can occur in two ways:
the- in the administrative order;
- in court.
the Appeal in administrative procedure is considered to be a pretrial settlement.
In the GCC-defined range of situations, when allowed the appeal in higher tax authority, namely:
if the tax authority incorrectly calculated the amount needed for payment of the tax;
if the tax authority took a decision contrary to the law, or it is beyond the competence of the authority which accepted it.
the Appealing tax notification-decisions, like other decisions, may be exercised within ten days after receipt of this decision. In administrative proceedings regarding the obligation of proving the legality of its decision lies with the tax authority, and in the case of legal proceedings bringing according to the rules is procedural justice.
the Time frame of the review
Starting with tax disputes, it is important not to miss the period of time within which to appeal the decision or action. Sometimes this can be hard enough. Since there are two procedures in which can happen the appeal of decisions of tax, we are talking not only about the various disputes, but also on various legislative sources, where these disputes are governed by. Attracted to protect your rights, advocate, due to its perfect knowledge of the laws and generalized judicial practice, will be able to carry out the procedure of appeal in time, not allowing, thus, the Ministry of revenue for further violations of the rights of the taxpayer.
you Should also consider that can be applied both ways appeal of the same decision, then the timing is suspended and resumed, depending on the procedure.
If you decide to appeal the decision of the tax administrative procedure, then the appeal shall be submitted to the higher Supervisory authority, but if his decision does not satisfy you, then you can submit another complaint to the Supervisory authority of the highest level. That is the complaint at the local tax office served in GU mindokhodov of area, and then directly to the Ministry of revenues of Ukraine. Thus, the system for appealing decisions on today in Ukraine is two-tiered.
Tax authorities - is the subject of authority, and therefore legal relationship with their participation are public, therefore the trial takes place in the framework of the administrative process. But the lawsuits in which we are talking about the size of the monetary obligations to the budget, as well as the penalties are proprietary in nature, therefore, when the feed amount of court fee is set depending on size requirements.
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Source: http://uzinform.com.ua/
