Practical tips for resolving tax disputes

At present, taxpayers can defend their interests not only in court, but also in tax authorities that are hierarchically higher than the instance that passed the controversial decision. And let the taxpayers be convinced that the higher tax authority will leave their demands without satisfaction, since, in their opinion, all the tax authorities are working together, nevertheless, this does not cancel the efficiency of the procedures for appealing the decisions of the tax authorities in higher instances of the GAAR.

Federal Tax Service

According to the latest innovations, it is necessary to appeal against the tax authorities’ actions based on the results of both on-site tax inspections and office checks, in a pre-trial order. For this purpose, the tax authority submits objections in writing. Let’s consider in detail the entire procedure for appealing the decisions of the tax inspection.

Objection procedure

In accordance with paragraph 6 of Act 100 of the Tax Code of the Federation, a taxpayer (a legal entity or an entrepreneur) whose activities were verified by the tax authorities, in person or through a representative, in the event of disagreement with its results, may file objections to this tax authority in writing both for the entire act and certain of its provisions. How to write an objection to the tax inspection report by the Tax Inspectorate?

Make a list of Disagreeable points

When composing the text of the appeal, it is first of all necessary to list the points of the act with which you do not agree. It is advisable to give motivated arguments, referring to the norms of legislation, the official position of the Ministry of Finance and the Federal Tax Service, and judicial practice. Here you should refer to the documents of your organization that would confirm your case in the dispute. The latter must be signed in due course by the head and be certified by the seal of the organization.

According to clause 6 of Article 100 of the Tax Code, objections to the tax audit act can be filed within a month from the receipt of the tax audit report. Clarifications and additions to written objections can be added, but unless the month given for objection has passed.

Basis for canceling the decision of the tax authority

At the expiration of this period, the tax authority shall notify the taxpayer in writing about the place and time of examination of the audit materials. If the payer is not notified of this, then this is recognized as a violation of the procedure and, in accordance with clause of the Tax Code of the Federation, is the basis for canceling the decision of the tax authority.

In this case, the payer or his representative is not obliged to be personally present when examining objections. However, the presence of a free will is advisable, since some controversial points can be clarified orally, and such explanations should be recorded in the protocol.

The Tax Code specifies the procedure for considering objections in detail. Direct management of the procedure is carried out by one of the heads of the tax authority that conducted the audit. In the process of consideration, the authorized employee of the tax authority sets out the essence of the tax violations committed.