Tax disputes in Odesa

/ In brief /

Tax disputes

We defend companies and sole proprietors in disputes with the State Tax Service of Ukraine.

• support during tax audits and objections to audit reports
• administrative and court appeals against tax assessment notices
• unblocking of tax invoices and challenging “risky taxpayer” status
• disputes over fines, penalties and VAT refunds
• defence in tax evasion criminal proceedings

Deadlines decide tax disputes, and the Tax Code of Ukraine sets them precisely:

• objections to an audit report — 10 working days from the day after you receive the report (clause 86.7, Art. 86);
• complaint against a tax assessment notice — 10 working days following the day you receive the notice (clause 56.3, Art. 56). A complaint filed on time suspends payment of the assessed amount until the administrative appeal ends (clause 56.15);
• review of the complaint — 20 calendar days; the head of the authority may extend this, but to no more than 60 calendar days (clauses 56.8 and 56.9, Art. 56);
• court claim after the complaint — one month after the administrative appeal ends under clause 56.19 of the Tax Code, while Art. 122(4) of the Code of Administrative Procedure speaks of three months; we work to the shorter limit.

The tax authority itself can, as a rule, audit you and assess additional tax no later than 1,095 days after the deadline for filing the return (clause 102.1, Art. 102).

Cases are handled by lawyer Ivan Ablov, who also holds a master’s degree in finance from the University of the State Fiscal Service (2020). Send us the report or notice on the day you receive it and we will work out the dates.

How do you challenge a tax assessment notice?

First with a complaint to the State Tax Service of Ukraine within 10 working days, then, if the complaint fails, with a claim in the administrative court. For taxpayers in Odesa and the region the first instance is usually the Odesa District Administrative Court.