- Intellectual property
- Corporate / M&A
- International Trade
Other issues of individuals and legal entities / Dispute individual tax advice
According to the definition, which is provided in the Tax Code of Ukraine Tax Advice - aid supervisory authority in respect of a particular taxpayer practical use of the specific provisions of the law or a legal act on the administration of taxes or charges, control of charging entrusted to a supervisory authority.
Unfortunately, more often there are cases where the tax authorities provide advice that did not help the entrepreneur in calculating the taxes and fees, but rather as a result of incorrect interpretation of tax regulations, violate the rights of the entrepreneur, leading to unjustified additional accruals and financial sanctions in future .
Instead, we believe there are measures that can prevent such negative consequences in the future.
One of these measures is the right of the taxpayer to challenge the individual tax advice in court.
Thus, according to the Tax Code of Ukraine, at the request of taxpayers regulatory authorities provide free advice on the practical application of certain provisions of tax legislation.
Tax advice is individual in nature and may be used only by the taxpayer, who provided such advice.
Optional taxpayer advice provided orally, in writing or in electronic form.
Controlling agencies to provide advice solely on issues within their powers.
According to the same Code, can not be held liable taxpayer, acting in accordance with the tax advice provided to it in written or electronic form, as well as integrated tax advice, particularly on the grounds that such future tax advice or generalized tax Consultation has been changed or canceled.
The taxpayer may appeal to the court as a legal act of individual action tax advice supervisory authority set out in written or electronic form, which, in the opinion of the taxpayer, or contrary to the content of the tax or fee.
From the analysis above rules becomes clear that the legislator linked the right of appeal against tax advice with the opinion of the taxpayer for non-compliance standards such advice or content appropriate tax or fee, and hence to challenge tax advice possible, and sometimes necessary to avoid unreasonable claims of the tax authorities in the future.