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Any rational person punishes not because a deed has been performed but to prevent it in future.
Seneca
HomepageServices5. Resolution of cases unjudicially and judicially. VAT collection.

5. Resolution of cases unjudicially and judicially. VAT collection.

1. Appeal of non-normative statements of the rating authority, namely:

  • Appeal of the rating authority’s decision on refusal of compensation from VAT budget because of performance of export operations;
  • Appeal of the rating authority’s decision on tax collection (appeal of a decision on the tax inspection performed);
  • Appeal of the rating authority’s decision on tax collection at the expense of taxpayer’s property;
  • Appeal of the rating authority’s decision on suspension of taxpayer’s balance operations;
  • Appeal of the rating authority’s decision on bringing taxpayer to account for tax violation.

2. Appeal of activities of rating authority’s official, namely:

  • Appeal of the rating authority’s activities dealing with breach of tax secrecy;
  • Appeal of the rating authority’s activities dealing with examination of taxpayer’s territories and accomodations, objects and documents without witness’ proceeding;
  • Appeal of activities dealing with withdrawal of taxpayer’s documents and objects that are not related to the subject of a field tax examination;
  • Appeal of activities dealing with bringing rating authority’s officials in the capacity of a witness during tax examination.

3. Appeal of inactivity of rating authority’s officials which is expressed by the following:

  • Failing to notify a taxpayer of making a decision by the rating authority on tax collection;
  • Breaking terms of refunding a sum from excessively paid tax to a taxpayer.