Tax Law for Financial Institutions

Q: How to Challenge a Tax Assessment Notice-Decision

First, check your electronic taxpayer account, where the date of service is recorded. Next, gather the supporting documents and sign your complaint using a qualified electronic signature (QES). Remember: filing an administrative appeal within the prescribed time limit suspends the collection of the disputed tax liability while the complaint is being considered. If the administrative appeal is unsuccessful, prepare a claim for court proceedings. The deadline for filing is one month from receipt of the State Tax Service's decision on the complaint.

Q: Can a Lawyer Assist During a Tax Audit?

Yes. A tax lawyer monitors requests from tax authorities, tracks procedural deadlines, documents procedural violations, and prepares objections to the tax audit report. If procedural violations are identified, we assess the grounds for challenging the audit order while the audit is still in progress.

Q: Can a Tax Authority Decision Be Challenged in Court?

Yes. Challenging a tax authority decision in court can be particularly important when substantial additional VAT or corporate income tax assessments are involved. If no administrative appeal is pursued, the general deadline for filing a claim is six months from the date the tax assessment notice-decision is received. If an administrative appeal is pursued, the deadline is one month from the date the taxpayer receives the decision on the complaint. Recent case law indicates that taxpayers can succeed in challenging tax assessment notices-decisions, particularly where their legal position is supported by a well-substantiated argument and effective procedural representation in tax disputes.

Q: Does a Lawyer Assist with Unblocking Tax Invoices?

Yes. We analyse the applicable risk criteria, prepare the taxpayer data table, and draft explanations supported by copies of contracts, acceptance certificates, and other relevant documents. If the tax commission issues an unjustified refusal, we file an administrative appeal and, where necessary, initiate court proceedings. Courts may rule in favour of taxpayers where violations of the procedure established by Resolution No. 1165 of the Cabinet of Ministers of Ukraine are identified.

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Tax Law

We advise and represent clients on tax matters, provide support during tax audits, and assist in dealings with regulatory authorities.

We provide legal assistance in tax disputes, tax debt matters, the registration of tax invoices, and advise clients on current tax risks and the implications of business decisions.

Key Services

Tax Audit Support
Tax Advisory and Business Support
Tax Disputes
Tax Debt Matters
VAT and Tax Invoices
Cash Register Systems (RRO / PRRO)
Controlled Foreign Companies (CFCs)

Tax Lawyer for Businesses and Individuals

A tax lawyer helps assess tax risks, structure business activities in compliance with applicable legislation, and protect clients' interests in their dealings with tax authorities.

Clients Most Frequently Seek Assistance With:

Advice on tax reporting and declarations
Tax risk assessment
Tax burden optimisation
Challenging tax assessment notices and other decisions, actions, or omissions of tax authorities
Tax audit support
Minimising financial risks and penalties

Timely legal assessment enables businesses and investors to make informed decisions and avoid unnecessary risks.

Tax Advisory and Tax Reporting

Many tax risks can be avoided through proper planning of business activities and financial transactions. When selling assets, attracting investments, or receiving income, it is important to assess the tax implications of such transactions in advance. A tax lawyer analyses the client's financial transactions, explains applicable tax legislation, and helps identify potential risks.

Our Advisory Services Include an Analysis of:

Sources of income
Asset structures
Documents supporting transactions
Tax implications of concluded agreements

This approach helps minimise reporting errors and reduce the likelihood of disputes with tax authorities.

Declaration of Income, Assets, and Property Transactions

Declaring income is an important part of fulfilling tax obligations. This may involve income from business activities, the sale of real estate or vehicles, gifts, inheritances, or other sources of income.

In Such Cases, a Tax Lawyer Helps Determine:

Which types of income must be declared
Which tax liabilities arise
Which documents are required to substantiate transactions
How to optimise the tax burden within the limits of applicable law

Particular attention is given to the taxation of transactions involving property and corporate rights.

Taxation of Foreign Income and Controlled Foreign Companies (CFCs)

An increasing number of entrepreneurs and investors earn income outside Ukraine. This may include dividends, investment gains, or income generated by foreign companies. In such circumstances, it is essential to apply the relevant tax rules correctly. Our tax legal services help determine tax liabilities and ensure compliance with applicable requirements for declaring foreign income and filing Controlled Foreign Company (CFC) reports.

A Tax Lawyer Helps Clients:

Determine the tax treatment of income
Apply the provisions of double taxation treaties
Prepare the required tax reports and declarations

Tax Disputes and Dealing with the State Tax Service of Ukraine (STS)

Tax disputes most commonly arise following tax audits or decisions issued by tax authorities that the taxpayer disagrees with. In such situations, it is important to assess the substance of the tax authority's claims promptly, verify the legality of the decision, and determine an appropriate defence strategy. For example, a dispute may concern the incorrect assessment of tax on income from the sale of real estate or corporate rights, the calculation of VAT or corporate income tax, or the blocking of a tax invoice.

A Tax Lawyer Helps Clients:

Analyse documents and the circumstances of the case
Prepare legal opinions
Determine the appropriate course of action

Challenging STS Decisions and Defence in Tax Disputes

Tax disputes often arise from differences in the interpretation of legislation by tax authorities and taxpayers. Such disputes may concern, for example, the taxation of investment income or VAT. A tax lawyer develops a legal position and uses available procedural mechanisms, including formal requests submitted by legal counsel, to obtain the necessary information.

Tax Audit Support and Unblocking Tax Invoices

Tax audits can significantly affect a company's operations. In such situations, it is important to respond appropriately to requests from tax authorities.

Our Legal Support Includes:

Analysing documents and the circumstances of the audit
Preparing explanations and objections
Challenging decisions, actions, and omissions of tax authorities

Why Choose Shkrebets & Partners?

We Help Clients:

Assess tax risks
Understand the requirements of tax legislation
Prepare for tax audits
Resolve tax disputes

Our approach is based on an in-depth analysis of each client's specific circumstances, an assessment of potential risks, and the identification of legal solutions that effectively protect clients' interests in their dealings with tax authorities.