Tax Disputes

If you want to live in peace with the tax authorities, be prepared to the court. And it is better to address it immediately after the first signal on verification or a written request. It is the same as in the case of cancerous tumours: treatment with early diagnosis brings 100% success. And assistance of accountants only is not enough in such situation.

How to minimize the risk of tax disputes? What if the problem has already occurred? In solving both issues, the specialists of the Attorneys’ Association “Legard” are ready to assist you.

At your request, we may identify and work on the list of tax weak spots of your business. Within the frames of our practice for resolving tax disputes, we provide the following services:

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Unlocking tax notes / adjustment calculations (TN / AC): assessment of the grounds for refusal to register TN / CC, appeal of such a refusal in administrative and / or court order.

assessment of the grounds for refusal to register TN / CC, appeal of such a refusal in administrative and / or court order.

Exclusion of a company from the list of risky taxpayers

collection and submission of documents to the relevant State Tax Service and / or to the court.

Appealing of tax notices-decisions (TND)

Appealing of tax notices-decisions (TND), tax claims, orders for appointment of inspections, cancellation of registration of a single tax payer (STP), tax lien and seizure of property / funds.

Support of tax audits

preparation of documents for the audit, instruction for management and staff regarding behaviour during the audit, exit and presence of a specialist during the audit, preparation of objections to the audit report.

Protection in case of accusation of tax evasion

(under Article 212 of the Criminal Code): representation of interests in the course of pre-trial investigation and in court.

Settlement of disputes related of transfer pricing

(TP) in administrative and court proceedings.

Assistance in refunding

incorrectly and / or overpaid tax liabilities: VAT refund, refund of advance payments and so on.

Consultations

analysis of primary documentation for compliance with the law, examination of tax risks of business transactions, preparation of responses to requests from the tax service, providing oral and written opinions on the basis of tax documents.

CRITERIA FOR RISKINESS OF A VAT PAYER (RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE DATED 11.12.2019 NO. 1165 “ON APPROVAL OF PROCEDURES FOR SUSPENSION OF REGISTRATION OF A TAX NOTE / CALCULATION OF ADJUSTMENTS IN THE UNIFIED REGISTER OF TAX INVOICES)

  1. The business entity is registered on the basis of invalid (missing, lost) or forged documents.
  2. After registration, the business entity is transferred (formalized) into the possession or management of non-existent, deceased, missing persons.
  3. The individuals who registered the taxpayer were not going to carry out financial and economic activities.
  4. Registration / financial and economic activities are carried out without the knowledge and consent of the founders and legally appointed managers.
  5. No open accounts in banking institutions, except for accounts in the treasury authorities exist.
  6. Tax reports were not submitted for the last two reporting periods.
  7. No financial reporting were submitted for the last reporting period.
  8. The regulatory authorities have received certain tax information.

Examples of “tax information” wording:

  • the company is involved in risky operations;несоответствие реализованных товаров приобретенным;
  • discrepancy between the goods sold and the purchased ones;
  • the legal entity has the characteristics of a “beneficial transport entity” (transit);
  • the company purchased the goods from a “risky counter-party”.

It is easier to prevent each problem than to solve it. We are ready to provide you with effective legal assistance, both in the event of a tax dispute and at any stage of its development.

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