EUCON experts became the lecturers of Legal High School once more: on May 31 Volodymyr Bevza, Attorney-at-Law, EUCON Legal Group Advisor on Fiscal Law and Transfer Pricing gave a lecture within the module „Tax audits-2021“ of the School of Tax Practice. The lecture topic was “Grounds for appealing against audits notice: what does the payer need to know?”
The speaker told the participants when and on what matter it is possible to appeal; outlined the legal doctrines of good faith, quality and predictability of tax law, proper administration and the „fruit of the poisonous tree“.
During his lection Volodymyr Bevza explained in some detail how to appeal against a would-be audit in case if the permit thereto has already been provided. More specifically, he noted that irrespectively to the decision taken by the taxpayer whether to permit an audit by officials or otherwise, while appealing a Tax Notification-Decision (Ukrainian abbreviation – transliterated “PPR”) and other decisions, the taxpayer still has a right to refer to the violation by the controlling body of the legislative requirements on conducting such audits, if the taxpayer considers it illegal.
According to the expert if a controlling body had lawlessly assigned and conducted an audit and if in result of such an audit the taxpayer received an appealable Tax Notice-Decision, it means that the Tax Notice-Decision is lawless as well.
As for unscheduled on-site inspections the speaker stressed that it is advisable to pay attention to the grounds and the period of limitations established by the Article 102 of the Tax Code of Ukraine.
Besides, in his speech Volodymyr Bevza raised the issue of unscheduled Transfer Pricing and „non-resident“ audits, the ratio of lawless inspections and Tax Notification-Decisions, lawless VAT audits, the Resolutions of the Cabinet of Ministers of Ukraine on audits during the quarantine period etc.
