Pysarenko Law Office's strong practice is protecting clients in tax matters, the appeal of tax notification-decisions and tax case conduct in court.

Both private and corporate, domestic and foreign clients acknowledged high performance, reputation, and reliability of the office owner. 

Often tax auditors/inspectors draw up tax inspection reports, ascertaining far-fetched or controversial violations, while heads of tax offices sign tax notice-decisions on the additional charge of significant amounts to taxpayers under the urgent need to fill the budget.

If appeal is not filed by the company within 10 days of receiving abovementioned tax notification, such tax notification becomes binding.

Appeal procedure and canceling tax decision notice, as well as other decisions or actions of oversight authority may take a while.

It takes 40 to 140 days when appealing to higher tax authorities and at least 3 to 7 months when appealing to court.

However, it is well worth the effort.

In most cases appeals regarding tax assessments or notifications end up in positive court decision and client’s demands are being fulfilled fully or partially by the court.

Besides, case conduct in court can be costly, but it is definitely worth the money. All expenditures incurred will be offset by tax inspection (including attorney fees). 

There are two ways used by tax dispute lawyers to appeal a tax decision notice, actions and inaction of tax authorities provided for by the Tax Code:

- administrative complaint to higher standing tax institution (pre-trial);
- lawsuit in court. 

Considering the fact that actions of higher standing tax institutions are performed within the same fiscal department, this method will rarely yield positive results.

Therefore settling tax disputes without addressing court is almost impossible.

As a result of court appeal, tax assessments, notifications and other actions performed by tax inspectors are often being declared unlawful fully or in part.

Depending on statistical sources, this sort of tax disputes are being ruled in favor of plaintiff in 40-70% of cases in Ukraine.

Pysarenko Law Office provides wide range of attorney services in tax related cases in both administrative and court appeals.

Attorney-at-law services in taxation related cases:

• Appeal on tax notification regarding tax accrual;
• Collection of budget VAT refund; 
• Appeal on tax notification regarding decrease of negative value of VAT resulting from tax examination;
• Renouncement of registration (acceptance) of tax invoices in Uniform Registry of tax invoices;
• Cancellation of VAT payer registration, revocation of VAT certificate;
• Appeal on administrative seizure of taxpayers’ property;
• Incorporation of “controversial” types of expenditures (audit, legal, marketing, counsel, advertising, expenditures not related to commercial activities, etc.) into general tax expenditures;
• Appeal on a written tax consultation which goes against the law and taxpayers’ rights;
• Relationships with fictitious (bogus) companies, abusive and fictitious transactions;
• Divergence in results obtained after automatic comparison of tax duties and tax credits regarding taxpayers’ contractors;
• Annulment of state registration of statutory documents of a contractor company or filing a criminal lawsuit against taxpayers’ officers or contractors.

Providing attorney services in tax related disputes we carry out: 

• Appeals on orders and actions regarding execution of tax examination held without proper legal grounds or with violation of procedure;
• Preparation of objections and counter argumentation during tax inspection procedure;
• Appeals on decisions of tax authorities regarding administrative seizure of taxpayers’ property;
• Drawing of appeals on tax assessments and notifications;
• Preparation of legal justification of lawsuits and appeals in court;
• Evidence collection for use in court;
• Preparation of claims, petitions and other documents for court proceedings in tax lawsuits;
• Preparation of petitions regarding suspension of tax notification before trial;
• Appeals on court decisions in appeal and cassation courts;
• Plaintiffs’ and defendants’ representation in courts. 

Stages of protection and appeals in tax disputes:

• Appeal on orders and actions of tax inspection office regarding audit procedure; 
• Appeal on decision of tax inspection office regarding administrative sequestration of taxpayers’ property;
• Tax attorney protection during tax inspection;
• Appeal on tax notification-decision as a result of tax inspection in court.