The main guarantee of the rights protection of the taxpayers is the opportunity to appeal against decisions of regulatory authorities.
According to the requirements of the Article 86.3 of the Tax Code of Ukraine act (certificate) of the documentary on-site (scheduled or unscheduled) inspection, made in two copies, signed by the supervisory authority officials who conducted the review, and is registered in the supervisory body within five working days, following the end of the day set for the audit period (for taxpayers with branches and/or are on a consolidated payment — within 10 working days).
According to the Article 86.7 of the Tax Code of Ukraine in case of disagreement of the taxpayer or his legal representatives to the findings of the inspection or facts and data set out in the act (certificate) of the inspection, they have the right to file their objections to the supervisory authority at the main place of registration of this taxpayer for five working days of receipt of the act (certificate).
Such objections are considered by the supervisory authority within five working days following the day of receipt (completion day of the inspection carried out by the need to clarify the circumstances that have not been examined during the audit and specified in the comments), and the tax payer is sent the response in the manner specified by Article 58 of this Code for sending (delivery) of tax assessment notice.
The taxpayer (his authorized person and/or representative) is entitled to take part in the consideration of objections, on which such taxpayer indicates in objections.
If the taxpayer was willing to participate in the consideration of his objections to the inspection act, the supervisory authority shall notify this taxpayer on the place and time of such consideration. This message is sent to the taxpayer not later than the next business day after receipt of the objection, but not later than two working days before their consideration.
The participation of the head of the relevant supervisory authority (or his authorized representative) in consideration of objections of the taxpayer of the inspection act is mandatory. Such objections are an integral part of the inspection act (certificate).
The decision on the definition of monetary obligations is taken by the head of the supervisory authority (or his deputy) taking into account the outcome of the taxpayer objections (if any). The taxpayer or his legal representative may be present when making this decision.
In order of non-admission of further violation of the rights and legitimate interests of the taxpayer, LLC «ACTIV CONSULTING GROUP» will ensure qualitative preparation of objections to the tax inspection acts.