I have a small shop. Today they came from the tax inspectorate and drew up an Act on violation of tax legislation in the partial absence of primary documents at the trade facility, they say that there will be a fine of approximately 300,000.00 hryvnias.
How do I appeal the act and what are the prospects?
Yaroslav Sikorsky
The availability of primary documents during the inspection is an important condition for achieving a positive result in the future legal process regarding the challenge of the tax notice-decision (TAD). An exception is the case of seizure of documents or other seizure by law enforcement agencies.
Please write to me in more detail why you did not have the original documents.
Regarding the appeal procedure
The procedure for appeal by taxpayers of decisions made by officials of the Tax Service ** is defined in Art. 56 of the Tax Code of Ukraine**.
In the event that the taxpayer believes that the supervisory body incorrectly determined the amount of the monetary liability or made any other decision that contradicts the legislation or goes beyond the powers of the supervisory body established by the Tax Code of Ukraine or other laws of Ukraine, he has the right to appeal to the higher-level supervisory body with a complaint about the review of this decision (clause 56.2 of article 56 of the Criminal Code of Ukraine).
The complaint is submitted within 10 calendar days following the date of receipt by the taxpayer of the tax notification-decision or other decision of the control body that is being appealed (clause 56.3 of article 56 of the Code of Ukraine).
According to Clause 56.18 of Art. 56 of the Tax Code of Ukraine, taking into account the statute of limitations specified in Art. 102 of the Tax Code of Ukraine, the taxpayer has the right to appeal in court a tax notice-decision or another decision of the controlling body at any time after receiving such a decision.
At the same time, in accordance with clause 56.19 of Art. 56 of the Tax Code of Ukraine, in the event that an administrative appeal procedure was conducted prior to the filing of a claim, the taxpayer has the right to appeal in court the tax notice-decision or other decision of the supervisory authority on the assessment of a monetary liability within the month following the end of the administrative appeal procedure in accordance with clause 56.17 of this article.