In most cases, a tax dispute arises from the disagreement of payers with the actions or decisions of the tax inspectorate. The reason for the creation of conflict situations most often is the lack of justification for refusing to refund tax for added value or blocking a current account. Settlement of tax disputes is possible when applying to the court or when contacting a higher authority. It is worth noting that the first option is more effective, especially if you involve qualified lawyers in the case. Representatives of the tax inspectorate often do not follow very carefully many control rules. And even if there was an offense, non-compliance with the formalities is a good enough reason to cancel the decision. To protect the rights of their clients, experienced lawyers often take advantage of errors in the work of tax authorities.
Dispute Resolution
As practice shows, a trip to the tax inspectorate rarely succeeds. Nevertheless, most organizations do not want to make enemies, preferring to resolve issues peacefully. They do not dare to go to court, even when communication with the heads of tax authorities does not bring results. Of course, each for himself determines a model of behavior in such situations, but it is worth remembering that due to such a careless attitude, officials may develop a sense of impunity and superiority.
Settlement of tax disputes before litigation
Legislation in some cases provides for pre-trial binding conflict resolution. Such is the approval by the tax authorities of a decision to hold taxpayers accountable or to refuse to hold it. They are carried out as a result of field or desk inspection. The remaining decisions may immediately be appealed in court. After any of the conclusions is received (it must be served no later than five days after delivery), the taxpayer must file an appeal or regular complaint with a higher authority. An appeal is prepared within ten days from the date of delivery of the decision, which is suspended for the period of consideration of the complaint. The response from the tax authority is given within a month after receiving the complaint. The term under certain circumstances may be extended to one and a half months.
Court Dispute Resolution
If the complaint to higher authorities does not give the result for which the taxpayer relied, he can appeal the decision in court (within three months from the date of its adoption). Settlement of tax disputes has one difficulty, which is that even experienced lawyers find it difficult to navigate a heterogeneous and huge array of legislation. The process also greatly complicates the need to take into account the instructions of departments and the multilateralism of law enforcement practice. Thus, it is almost impossible to resolve judicial tax disputes on our own, without using the services of professionals.