There is a risk of being issued a tax assessment notice. The tax authority’s actions may result from a desk audit conducted after the tax payer submits the adjusting tax return in order to decrease the tax liability and get back the excessively paid funds, or from a desk audit of tax returns on the land charges at the tax authority’s discretion.
In any case, after the notice is received, the tax payer must choose the method of appeal and develop the legal stance in order to defend the interests.
As we often face the need to defend tax payers in connection with the land charges during audits and to revoke the notices issued as a result, we would like to emphasise the following aspects.
Need to involve lawyers at the auditing stage. It is important to defend your interests to the maximum extent at the initial stage, including to file objections to the audit report. The violations established at this stage can be used during the administrative and judicial appeal from the audit findings and will demonstrate the good faith and consistency of the tax payer’s actions.
Application of the administrative appeal procedure concurrently with engagement of the business ombudsman. In case a tax assessment notice is issued, we recommend applying the administrative appeal procedure, especially in case the violations made during the audit are material, and there is a well-established case law in this area. We also advise a complaint against the tax authority’s notice to the Business Ombudsman Council whose inspectors can support the tax payer’s opinion after they study the complaint, which can be an additional argument in the dispute with the tax authority. As we have filed numerous complaints to the Business Ombudsman Council for our Clients’ benefit, we can confirm efficiency of this mechanism.
Thorough preparation for the litigation as well as development of the legal stance based on the applicable case law of the Supreme Court. In case the administrative appeal has been of no use, the next step is judicial appeal from the respective tax assessment notice. The successful outcome requires detailed justification of unlawfulness of the tax assessment notice being appealed, which in its turn depends on the violations detected by the tax authority. That is why the key to success is in-depth knowledge of the land laws as well as peculiarities of the tax laws in connection with the land charges.
The lawyers of TOTUM Law Firm have assisted in numerous disputes of this type at all the above-mentioned stages, so they are ready to offer comprehensive and efficient protection of the Client’s business.
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5th place in Land Law category
“In the seven years of our cooperation, I have never regretted choosing this company as a legal advisor. During the whole period of stormy trials that befell us, the team at Totum has always effectively defended our interests, both in conflicts with law enforcement agencies and in attempts to raid our business.”
“The rapid development of our business has necessitated the expansion of our capacities. Totum’s team of legal advisers professionally provides us with legal support for these processes.”
“An experienced team of professionals and masters of their craft. More than once they helped us resolve land issues, including extending the term of land lease agreements, conducting division procedures, allocating land plots, preparing the necessary documents for concluding agreements and protecting the company’s interests in court.”
“Kovalska Industrial and Construction Group would like to express its respect and sincere gratitude for many years of fruitful cooperation, when the experts of TOTUM Law Firm have established themselves as a team of top professionals ready to provide quality and professional legal support in the most difficult issues.”
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