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Your power to winTax attorneys
The effectiveness of resolving tax law issues primarily depends on the qualifications of the specialists involved. The main task of a tax attorney is to develop a legal defense strategy that is optimal for the client.
Our team of tax lawyers has many years of professional and successful experience in dealing with tax authorities. This enables us to anticipate the actions of supervisory bodies during the appeal of decisions in both administrative and judicial proceedings, minimizing risks for our clients.
Tax attorneys at the WinnerLex Law Firm provide high-quality legal support and the highest level of legal protection for businesses against unwarranted tax audits and unlawful claims by tax authorities.
The tax attorneys at our firm provide the following legal services:
- Review of documents and assessment of the prospects for judicial and administrative appeals;
- Analysis of strategies and methods for resolving tax disputes;
- Examination of decisions by tax authorities on ordering a tax
- audit and on imposing tax liability;
- Challenging tax audit reports;
- Appealing Tax Notices-Decisions in both administrative and judicial proceedings;
- Revocation of orders for conducting tax audits (scheduled/unscheduled);
- Cancellation of decisions to refuse registration of tax invoices;
- Withdrawal of tax demands;
- Annulment of decisions on the seizure of taxpayers' assets;
- Repeal of Tax Notices-Decisions denying VAT budget refunds;
- Revocation of decisions canceling VAT payer registrations;
- Provision of personalized tax consultations;
- Recovery of damages caused by unlawful actions of tax authority officials;
- Development of legal tax optimization schemes;
- Representation of clients in courts at all levels.
Request that the inspectors sign a list of the documents provided for the audit. While it’s not feasible to list every document individually, you can include descriptions such as: “work completion reports for a specific period in a certain number of folders,” “turnover reports (these should be printed in advance) for a specific account during a particular period,” the company charter, orders, etc. If the inspectors refuse to sign the list, notify the tax authorities in writing about this refusal on the same day. This letter may be useful in court to prove the absence of grounds for applying Clause 44.6, Article 44 of the Tax Code, which stipulates that if a taxpayer fails to provide documents by the end of the audit, they are considered absent at the time of reporting.
The likelihood of additional assessments can be minimized by conducting an audit of the company's documentation by external auditors. Such actions will allow for the early detection and correction of deficiencies in the company's documentation and accounting records.
Previously, taxpayers could submit evidence at any stage of court proceedings when appealing tax audit results, except at the appellate level, where justification was required for not submitting evidence earlier. Now, evidence must be submitted along with the lawsuit (Part 2, Article 79 of the Code of Administrative Procedure of Ukraine). Evidence not submitted within the legal or court-specified timeframe will not be considered, except when the taxpayer can justify the inability to submit it on time due to reasons beyond their control (Part 8, Article 79 of the Code of Administrative Proceedings of Ukraine).
Taxpayers have the right to participate in the review of their objections to the audit report or additional documents by indicating this in their objections or in a letter accompanying the additional documents, as specified in Clause 44.7, Article 44 of the Tax Code of Ukraine. The controlling authority must notify the taxpayer of the time and place of the review no later than the next business day after receiving the objections or additional documents, but not less than four business days before the review date. Participation by the head (deputy or authorized representative) of the controlling authority in the review of the taxpayer's objections is mandatory. These objections are an integral part of the audit report (or certificate).
Postponement of a tax audit occurs in two cases. The first is if documents are lost prior to the scheduled audit. In this case, the supervisory authorities must be notified within 5 days. In the event of the loss of primary documents, the head of the enterprise must notify law enforcement agencies in writing. In addition, a commission must be appointed to determine the list of lost documents. This commission investigates the reasons for their loss or destruction. The results of the work conducted by the commission are summarized in a report, which is approved by the head of the enterprise. A copy of the report must be sent to the supervisory authority within 10 days. The taxpayer is obligated to restore the lost documents within 90 calendar days from the day following the date the notification was submitted to the supervisory authority.
The second case for postponing a tax audit is possible if the primary documents were seized by law enforcement or other authorities. These authorities are required to provide copies of the documents to the supervisory authority for the audit or ensure access to the documents for the audit. If the documents were seized by law enforcement or other authorities, the timeline for conducting such an audit, including one already initiated, is postponed until the date the copies of the documents are received or access to them is ensured.
Electronic document management does not require duplicating documents on paper, as an electronic document signed with a qualified electronic signature and containing all mandatory requisites has the same legal force as a paper document signed by hand.
It is important to note that the mandatory requisites of primary and consolidated accounting documents, whether prepared in paper or electronic form, in accordance with the Law of Ukraine "On Accounting and Financial Reporting in Ukraine," are as follows: the name of the document (form); the date of preparation; the name of the enterprise on whose behalf the document is prepared; the content and scope of the business transaction, the unit of measurement for the business transaction; the positions of responsible persons; a personal signature (electronic signature).
According to the Law of Ukraine "On Electronic Documents and Electronic Document Management," the original of an electronic document is considered to be an electronic copy of the document with mandatory requisites, including the electronic signature of the author or a signature equivalent to a handwritten signature in accordance with the Law of Ukraine "On Electronic Trust Services." The original electronic document must allow for verification of its integrity and authenticity in the manner prescribed by law; in cases defined by legislation, it may be presented in a visual display form, including as a paper copy.
When a monetary obligation is determined by the controlling authority, the taxpayer is required to pay the assessed amount of the monetary obligation within 10 calendar days following the day of receipt of the tax notice-decision, unless the taxpayer initiates an appeal process against the decision of the controlling authority within that period. In the event of an appeal against the controlling authority's decision regarding the assessed monetary obligation, the taxpayer is required to independently settle the agreed amount, as well as any penalties and fines if applicable, within 10 calendar days following the day such agreement is reached. If the taxpayer files a lawsuit with the court to declare the decision of the controlling authority unlawful and/or to annul it, the monetary obligation is considered unagreed until the court decision becomes final and binding. Thus, the taxpayer must independently pay the agreed amount, along with any penalties and fines if applicable, within 10 calendar days following the day the court decision becomes final and binding.