Challenging tax assessment notices
Administrative appeal to the State Tax Service and court challenge of tax assessment notices: cancelling additional assessments of corporate income tax, VAT and the unified social contribution, fines and late payment interest. Building the evidence base for the reality of business transactions.
Why PROCTOR
A tax assessment notice is the result of a comprehensive assessment of the activity of an enterprise by the supervisory authority. That is why challenging it effectively calls for far broader analysis than checking the accuracy of the calculations.
PROCTOR builds a comprehensive defence strategy that includes a detailed analysis of the business transactions, the primary documentation, the accounting records, the economic substance of the transactions, the case law of the Supreme Court and the positions of international judicial institutions on the protection of the right of property.
We assess the prospects of an administrative and a court appeal before the procedure begins, which allows the client to take economically sound decisions on further protection.
Our goal is not simply to have the tax assessment notice cancelled but to build a legal position that minimises the risk of similar disputes arising in the future.
How we challenge an assessment notice
The path from the notice received to its cancellation: the deadlines, the complaint to the tax service, the court, the effect on the accounts.
01
Analysis of the notice
We break the decision into episodes: the ground for the assessment, the calculation, the provisions relied on. We compare it with the audit report and find the contradictions in the position of the authority.
02
Assessing the prospects
The owner receives a written assessment of the chances on each episode, based on the case law of the Supreme Court. On that basis we decide what to challenge and what to accept.
03
The evidence base
We gather the documents that prove the reality of the transactions: contracts, primary records, transport, settlements, business correspondence. Where needed we bring in experts and auditors.
04
Administrative complaint
We prepare and file the complaint with the State Tax Service within the deadline and take part in its consideration. This suspends the agreement of the monetary liability and buys time for the court case.
05
Court challenge
We run the case in the district, appellate and cassation courts: the claim, applications, hearings. After the judgment we see to its enforcement and to the corrections in the accounts.
Ways we work on a challenge
The format depends on the size of the episodes and the stage reached: from an assessment of the prospects to the case run through every instance.
Assessment of the prospects
Analysis of the audit report, the notice and the documents of the company, with a conclusion on each episode: where the position of the authority is weak and where the risk of losing lies.
Administrative appeal
Preparation and filing of the complaint with the State Tax Service, participation in its consideration and work with further documents. Part of the assessments is removed without going to court.
The case end to end
The dispute run from the complaint to cassation, together with enforcement of the judgment, recovery of amounts overpaid and defence of officers in any related criminal proceedings.
