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:
- Observance of procedural requirements
The most common grounds for appeal are the following:
- Procedural defects made by tax authorities
- Breach of procedures for review of tax audit documents on the part of tax authorities
- Omissions of tax officials
The tax authority is entitled to:
- Dismiss an appeal without a hearing on so called formal grounds (failing to follow the procedure established by Art. 139.2 of the Tax Code of the Russian Federation)
- Decide that the taxpayer’s grounds are not sufficient and justified
Tax lawyers make the following works concerning drafting of an appeal:
- Consultation on appeals against decisions made by the tax authority, actions or omissions of tax officials
- Comprehensive review of documents provided by the taxpayer
- Determination of grounds to appeal against decisions made by the tax authority, actions or omissions of tax officials
- Drafting of an appeal to be lodged to a higher tax authority;
- Representation of the taxpayer’s interests in tax agencies
- Determination of perspectives for notices of appeal
- Representation of the taxpayer’s interests in judicial authorities
Chief executive of tax and administration practices Vladlena Varshavskaya, Senior Partner email@example.com +7 812 339 229 8