Chapaeva 5, Saint Petersburg, 197046, Russia

Appeal in a higher tax authority


An appeal petition represents a mechanism for protection of rights of a taxpayer at the tax surveillance.

Tax laws provide for the procedure to appeal against any imposition of tax sanctions which has not yet become effective in law delivered by the tax authority concerning tax offence or against any decision on the non-imposition of tax sanctions for the commission of a tax offence.

A taxpayer is entitled to lodge a complaint to a higher tax authority to appeal against the decision delivered by the tax authority, any actions or omissions of tax officials.

The tax lawyers from the "Varshavsky & Partners" company provide a comprehensive review of documents received from the tax authority to determine the following:

The most common grounds for appeal are the following:

The tax authority is entitled to:

Tax lawyers make the following works concerning drafting of an appeal:



Chief executive of tax and administration practices Vladlena Varshavskaya, Senior Partner       +7 812 339 229 8