Tax checks are not a pleasant thing. And when, according to the results of the documentary field audit, in the opinion of the auditors, violations were revealed. After all, the one who does nothing is not mistaken. And the tax is no exception. But do not despair, because the Tax Code contains rules that enable the taxpayer to protect themselves.

The results of the documentary field inspection, if violations are detected, are recorded in the form of an act. According to the second paragraph of paragraph 86.1 of article 88 of the Tax Code of Ukraine (hereinafter - TCU), the act drawn up on the results of the inspection and signed by the officials who conducted the inspection, within the time specified by the TCU, is provided to the taxpayer or his legal representative, who is obliged to sign it. If the taxpayer disagrees with the conclusions of the act, such a taxpayer is obliged to sign such an act of verification with comments that he has the right to submit together with a signed copy of the act or separately within the time provided for by the TCU (fourth paragraph of article86.68 of the TCU). If the taxpayer or his legal representatives refuse to sign the act, an appropriate act is drawn up by the officials of the supervisory authority certifying the fact of such refusal.

If the taxpayer or his representatives disagree with the findings of the audit or the facts and data set forth in the audit report, they have the right to submit their objections and / or additional documents to the supervisory authority that conducted the taxpayer inspection within 10 working days from the day following the day of receipt of the act (paragraph 86.7 of article 88.6 of the TCU).

Filing an objection is the first step to protecting your rights and settling a dispute. By adding documents, the payer has the opportunity to refute the presence of violations recorded in the act.

Objections and / or additional documents have been filed; the tax authority must consider within seven working days following the day they are received, and the taxpayer is sent a response. The tax code grants the right to the taxpayer (his authorized person and / or representative) to participate in the consideration of objections, which the taxpayer must indicate in the objections. Therefore, if the payer indicates a desire to participate in the consideration of objections, the supervisory authority will be obliged to inform the taxpayer of the place and time of such consideration. Such notification shall be sent to the taxpayer no later than the next working day from the date of receipt of objections from him, but no later than four working days before the day of their consideration. The participation of the head (his deputy or an authorized person) of the supervisory authority in the consideration of the taxpayer's objections to the inspection report is mandatory. Such objections are an integral part of the act of verification.

The results of consideration of taxpayer objections shall be taken into account when the head (his deputy or authorized person) of the supervisory authority decides on the determination of monetary obligations. Paragraph four of clause 86.7 of article 86 of the TCU entitles the taxpayer or his legal representative to be present when making such a decision.

Tax notification decision is made by the supervisor (his deputy or an authorized person) of the supervisory authority within 15 business days from the day following the day the taxpayer and his representative are presented with the inspection report, and if there are objections from taxpayer officials to the inspection report and / or additional of documents accepted with regard to the conclusion on the results of consideration of objections to the inspection report and / or additional documents - within three working days following the day of consideration of the objection and / or additional documents and the provision (submission) of a written response to the taxpayer.

It should be remembered that the order of correspondence of taxpayers and regulatory authorities is determined by article 42 of the GCC. Thus, in accordance with paragraph 42.1 of Article 42 of the TCU, tax notices - decisions, tax requirements or other documents addressed by the supervisory authority to the taxpayer must be made in writing, signed accordingly and, in the cases provided for by the legislation, certified by the seal of such supervisory authority. According to paragraph 42.2 of article 42 of the GCC documents are considered properly served if they are sent in the manner specified in paragraph 42.4 of this article sent to the address (location, tax address) of the taxpayer by registered letter with acknowledgment of delivery or personally presented to the taxpayer (his representative) .

Even if the tax authority did not take into account the taxpayer's arguments cited in the submitted objection, and additional documents were provided, the taxpayer has the right to appeal the adopted tax notices-decisions administratively.

The procedure for appealing against decisions of the supervisory authorities is defined in article 56 of the TCU.

The complaint shall be submitted to the higher supervisory authority in writing (if necessary, with duly certified copies of documents, calculations and evidence that the taxpayer considers necessary to provide, taking into account the requirements of paragraph 44.6 of article 44 of the TCU) within 10 working days following the day the taxpayer receives the tax notification decision or other decision of the supervisory authority, which is appealed.

The omission of the deadline for filing a complaint provided for by the Tax Code is grounds for leaving the latter without consideration.

The controlling authority that considers the taxpayer’s complaint is obliged to make a reasoned decision and send it within 20 calendar days following the day the complaint is received to the taxpayer by mail with acknowledgment of receipt or provide it with a receipt (Section 56.8 of Art. 56 GCC ).

However, the head (his deputy or authorized person) of the supervisory authority may decide to extend the period for consideration of a taxpayer’s complaint for more than 20 days, specified in paragraph 56.8 of this article, but not more than 60 calendar days, and notify the taxpayer in writing by the deadline defined in paragraph 56.8 of article 56 of the TCU.

The norm contained in paragraph two and three of clause 56.9 of article 56 of the TCU cannot fail to please taxpayers, namely: if a reasoned decision on a taxpayer's complaint is not sent to the taxpayer within a 20-day period or during a period extended by the decision of the head (his deputy or authorized person) of the supervisory authority, such a complaint is considered to be fully resolved in favor of the taxpayer from the day following the last day of the deadlines indicated; A complaint is also considered to be fully satisfied in favor of the taxpayer if the decision of the head (his deputy or authorized person) of the supervisory authority to extend the period for its consideration was not sent to the taxpayer before the 20-day period specified in paragraph one of this clause.

Paragraph 56.4 of article 56 of the GCC determines that during the administrative appeal procedure, the obligation to prove that any accrual made by the supervisory authority in cases specified by this Code, or any other decision of the supervisory authority, is legitimate, is vested in the supervisory authority.

The Order of the Ministry of Finance of Ukraine dated 10/21/2015 No. 916, registered with the Ministry of Justice of Ukraine on 12.23.2015 No. 1617/28062, approved the Procedure for filing and filing complaints by taxpayers and their review by regulatory authorities, ensuring the settlement of disputes with regulatory authorities in a pre-trial procedure.

The decision of the central executive body that implements the state tax and customs policy adopted to consider the taxpayer’s complaint is final and not subject to further administrative appeal, but can be appealed in court.

Consequently, the taxpayer, if desired, can use the norms of the Tax Code to defend his own right.