Neofelis

Tax disputes

The decision of non-standard,
difficult and started affairs



Tax disputes are one of the most popular practices in the modern world. We successfully represent clients at all stages of the emergence and development of tax disputes, from inspections to appeals against tax notices-decisions in higher courts. Our lawyers have extensive experience in appealing tax inspection reports. Administrative and judicial appeals against the actions or inaction of tax officials have many nuances, so their decision should be entrusted to professionals. Neofelis Law Firm has the knowledge it needs to keep your business safe.

The state often makes changes and additions to the legislation, so it is almost impossible for an entrepreneur to master the tax legislation of Ukraine on his own, and any domestic entrepreneur as well as the head of the organization needs a tax lawyer. The Neofelis Law Group offers the services of a tax lawyer, which can be used by any client who is faced with the need to resolve a tax dispute. Our specialists also provide advice on issues related to the form of taxation, doing business in different systems, types of taxes and doing business abroad. We have a great positive experience of appealing the results of tax inspections in courts and supporting criminal proceedings on their basis.

In modern Ukrainian conditions, a lawyer for tax disputes is needed not only by legal entities, but often also by individuals. Most often, tax disputes involve two parties to the conflict, one of which is the taxpayer himself, and the other – the state tax authority. The most common cause of controversy is the lack of payments and incorrect tax assessment. For business, issues of tax optimization, opportunities to do business abroad are important. At the same time, the most common problems are illegal tax audits, surcharges, registration of criminal proceedings for non-payment of taxes and fictitious business, as well as tax lien (seizure of property).

The list of tax law services includes:

  • Tax structuring

When starting your own business, an entrepreneur has a number of issues that are not the best way to solve on their own. Key questions arise regarding the choice of the correct taxation system and the subsequent implementation of economic activities in such a way as to minimize the tax burden. To this end, the tax structuring of the business is carried out, which is impossible without the involvement of a specialized lawyer who has not only experience in resolving disputes with the tax authorities, but also understands the “internal kitchen” of your business.

Tax structuring of business is the organization (or reorganization) of the business structure in such a way that the tax burden is optimal given the requirements and limitations of applicable law. It can refer to the global process of creating an effective business structure or to individual business processes.

Any structuring begins with an analysis of the current business structure with all its details and details: the main contractors; assignment of incoming and outgoing payments; what taxes are paid, when and to what extent, etc.

At the next stage, the legislation applicable to each situation is thoroughly studied, an understanding of what changes are needed, what business wishes can be realized, and which are inexpedient or risky.

Having formed a clear scheme of tax optimization of your business, the implementation of specific actions begins – changes in the corporate structure, renegotiation of contracts and agreements with contractors, partners, customers and contractors, etc.

  • Assistance in obtaining individual tax advice

The Tax Code of Ukraine provides for the possibility for a taxpayer to apply to the supervisory authority in order to obtain individual tax advice. The main essence of such consultation is to explain to the taxpayer the correct application of a specific rule of law or regulation on the administration of taxes or fees for a particular business transaction.

The advantage of receiving such advice is that it cannot be prosecuted, including financially, by a taxpayer who acted in accordance with the individual tax advice given to him in writing, as well as general tax advice, for actions that contain signs of a tax offense , in particular on the grounds that such tax advice has been changed or abolished in the future. It should be borne in mind that such advice is individual in nature and can be used only by the taxpayer to whom it is provided.

  • Support of tax audit

Every head of an enterprise or a natural person-entrepreneur knows that you should always be ready to check the tax, because it is not difficult to get in the field of view of the controlling body. Unscrupulous supplier or contractor, inaccuracies in tax returns, inability to provide documents at the request of the tax, etc. can fail.

However, the most stressful is probably the visit of the enterprise by the tax inspector and the on-site tax inspection at the enterprise. Insufficient awareness of the company’s management in the constantly changing legislation, as well as the presence of a psychological barrier that does not allow to reasonably and legally defend their position to government officials, lead to unreasonable negative conclusions of the tax, which often works “on the indicator”.

For business, any inspection of the enterprise, any recorded tax violation, usually results in losses and additional costs, and often, as a result of the inspection, the inspector finds facts, documents or other materials indicating the presence in the actions of officials of the criminal enterprise. crime. In this case, in 99% of cases, the inspector who came to you with an inspection will not go without result. However, there is a way out, namely – the involvement of a specialized lawyer who has practical experience in the tax authorities.

Neofelis Lo Group Lawyers:

will consult on issues related to the inspection;

prepare for tax audit documentation for its compliance with the law and the actual operations;

will instruct employees on actions during the inspection;

prepare responses to the tax request for information or documents for the audit;

appeal against the order appointing an inspection;

will accompany tax audits physically and ensure the representation of your interests;

will appeal the decisions made by the tax on the results of the inspection.

  • Preparation of a response to a tax request for information

According to the current legislation, tax authorities have the right to send requests to taxpayers for information. There must be appropriate grounds for this, and the request itself must meet the established requirements for its execution. As a general rule, taxpayers are required to provide the information specified in the tax request, as well as to document it.

However, in case of non-compliance of the tax request sent to you with the provision of information to the requirements established by the current legislation, you have the right not to respond to it. However, in the latter case, to protect yourself from unnecessary suspicions, you should prepare a response stating the reasons for non-provision of information (non-compliance of the request with the established requirements) and that all necessary information together with documentary evidence will be provided upon receipt of the request.

In any case, after receiving a tax request, there is a need to carefully study its content in accordance with applicable law, which is impossible without legal knowledge and practical experience. Therefore, there is a need to involve a lawyer who will not only study in detail the tax request for information, but also prepare a reasoned response to it.

  • Appeals against tax notices-decisions

PPR can be challenged both administratively and in court. Today, the most effective is the judicial procedure for appealing against PPR, as there is a significant judicial practice of appealing such decisions with a positive result for business entities, while administrative appeals, as a rule, do not yield any results.

When appealing against PPR, the correct assessment of the actions and decisions of the controlling body and the situation in general is a guarantee of future cancellation of the tax notice issued by the controlling body – decision and protection of the interests of your enterprise. When appealing tax notices-decisions, there are many nuances, so it is better to entrust this work to professionals with experience in conducting such disputes.

If you believe that the PPR in your case was accepted without reason, then it is time for you to contact JSC “Neofelis Lo Group”. Our lawyers will help you appeal the PPR, advise on all issues and represent your interests at a high professional level in both the tax and the court.

  • Appeal against the decision to cancel the registration by a VAT payer

Disputes related to appeals against decisions of tax authorities to cancel VAT registration are one of the most numerous and heated. And this is understandable. While it is sometimes easier to put up with illegal, in the opinion of the taxpayer, the application of a penalty or the addition of tax liabilities, without resorting to lengthy litigation, the question of the presence or absence of VAT status is much more fundamental.

In our experience, the tax authorities may unreasonably decide to cancel the registration of a VAT payer, even if the VAT returns do not indicate the absence of supply or purchase of goods or services during the previous year. Obviously, this is one of the ways to prevent the VAT payer from taking advantage of the tax credit and the right to a budget VAT refund formed at the time of cancellation.

You can appeal the decision to cancel the registration as a VAT payer both administratively and in court, but the first, as a rule, does not give any results. In this regard, a significant number of taxpayers, bypassing the appeal procedure in the higher tax authority (which is not mandatory), immediately file a lawsuit in the administrative court, hoping for greater objectivity.

Unjustified cancellation of VAT payer registration at the initiative of the tax authority is not a reason to give up. A parallel appeal against a decision to cancel a VAT registration and a tax notice-decision received as a result of such cancellation can be a successful way to renew your VAT registration, continue business as usual and pay VAT in accordance with the law.

Therefore, if you believe that the cancellation of registration of a VAT payer in your case was unfounded, then it is time for you to contact JSC “Neofelis Lo Group”. Our lawyers will help you to appeal against illegal actions of taxpayers, will advise on all questions and at a high professional level will represent your interests both in tax, and in court.

  • Appeal against the decision to cancel the registration of the single tax payer

Taxpayers of the simplified system should check their tax status, as unjustified transfer of single tax payers to the general system is quite common.

In case of cancellation of registration as a single tax payer, a natural person-entrepreneur may not be a payer of this tax from the date of exclusion from the Register of single tax payers and his activity is taxed according to the rules of the general taxation system.

If the taxpayer considers that the controlling body has not lawfully revoked the registration of his single taxpayer, he may appeal the decision to cancel the registration of the single taxpayer both administratively and in court.

At the time of the administrative and judicial appeal against the decision to cancel the registration of the EP payer, the entrepreneur has no grounds for applying the simplified taxation system. However, in case the decision of the supervisory body or court in favor of the entrepreneur for which the cancellation of the EP payer’s registration is canceled, the supervisory body independently makes changes to the register of EP payers, in particular, the date of exclusion of the entrepreneur from the register of EP payers is canceled. That is, such a person continues to be on the simplified taxation system, including during the period of administrative or judicial appeal.

As a rule, the cancellation of the registration of an entrepreneur as a single tax payer is associated with a violation of the conditions of stay of such a person in the relevant group and may be clearly expressed, which complicates the appeal of such cancellation. However, there are grounds for appealing the decision to cancel the registration of the single tax payer, which are often allowed by the tax authorities, which is the basis for appealing the decision. Among them: violation of the decision-making procedure, lack of tax notice-decision, etc.

To identify and properly reasoned and competently appeal the decision to cancel the registration of a single tax payer, you should enlist the help of a professional lawyer, which you can find in JSC “Neofelis Lo Group”.

  • Appeal against the refusal of the tax authority to register a tax invoice

For a long time now, business in Ukraine has been “suffering” from the blocking of registration of tax invoices in the Unified Register of Tax Invoices by the bodies of the State Tax Service of Ukraine. In particular, since the introduction of the system of suspension of registration of tax invoices, similar to fictitious, invoices of farmers began to block en masse. Such blocking of tax invoices leads to losses at both parties – the seller (supplier) and the buyer.

Refusal to register a tax invoice / adjustment calculation is not the end. After all, the VAT payer has the right to appeal the decision. An appeal against this can be made both administratively and in court.

Lawyers of Neofelis Lo Group JSC have a positive practice of protecting the rights of farmers, agrarians and other businesses violated due to the refusal of the tax authority to register the tax invoice. We provide business with legal assistance both at the initial stage of the problem and at the stage of appealing the actions or decisions of the tax authorities to the court, we help to achieve a speedy execution of the court decision.

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It is better for a modern entrepreneur not to take risks and not to try to settle tax disputes with the fiscal service on his own. A qualified tax attorney from Neofelis Law Group will provide full support for our client’s lawsuits and cases, both in lawsuits and pre-trial proceedings. The supervising partner of our association is a certified analyst in business security. We will help you check your contractors, conduct a legal audit of your accounting and analysis of contracts for financial and tax risks, prospects for inspections by fiscal and other regulatory authorities (MOE, MIA, SBU, Derzhprodspozhyvsluzhby, etc.), as well as raids legal actions by dishonest employees.

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