Support in Corporate Income Tax, Single Tax and Excise Tax Disputes

Tax disputes involving corporate income tax, single tax and excise tax often arise after audits, tax notices-decisions, audit reports, tax debt demands, cancellation of taxpayer status or additional tax assessments.

Such disputes require not only knowledge of tax law, but also proper analysis of primary documents, accounting records, business purpose, tax reporting and court practice. A wrong strategy may lead to missed deadlines, increased tax debt, business disruption or additional penalties.

VINCO’S attorneys support tax disputes comprehensively: we analyze the tax authority’s position, review audit reports, prepare objections, complaints, claims, evidence and represent the client before the tax authorities and courts.

Support in corporate income tax, single tax and excise tax disputes means legal assistance to businesses and entrepreneurs when the tax authority assesses taxes, penalties or fines, or challenges the taxpayer’s right to use a selected tax regime.

The service may include objections to the audit report, administrative appeal, court appeal, communication with the tax authority, analysis of accounting documents, preparation of evidence and support with enforcement of the final decision.

Corporate income tax disputes usually arise when the tax authority disallows expenses, questions the reality of transactions, misinterprets primary documents or makes additional assessments following an audit.

• appeal against additional corporate income tax assessments;
• defense of the reality of business transactions and business purpose;
• disputes over primary documents, acts, invoices, agreements and confirmation of expenses;
• disputes regarding tax adjustments to the financial result;
• disputes involving non-residents, related parties or controlled transactions;
• defense in disputes over bad debts, provisions, depreciation, interest, royalties and financial assistance;
• appeal against penalties, fines and tax notices-decisions.

Single tax disputes usually concern individual entrepreneurs and companies applying the simplified tax system. The tax authority may challenge the right to apply the simplified system, the correct tax group, income limits, types of activity or grounds for cancellation of single taxpayer status.

• appeal against cancellation of single taxpayer status;
• defense against forced transfer to the general taxation system;
• disputes over income limits or incorrect determination of income;
• disputes over prohibited activities for single taxpayers;
• disputes over the correct single tax group;
• defense in disputes involving cash registers, cash operations and income records;
• appeal against single tax assessments, penalties, fines and related payments.

Excise tax disputes are particularly sensitive because they often involve fuel, alcohol, tobacco products, e-cigarette liquids, licences, cash registers, excise invoices, classification of excisable goods and significant financial sanctions.

• appeal against excise tax assessments;
• disputes over operations with fuel, alcohol, tobacco products and other excisable goods;
• defense in disputes regarding licences for storage, production, wholesale or retail trade in excisable goods;
• disputes over excise invoices, stock records and electronic administration systems;
• appeal against penalties for violations in the circulation of excisable goods;
• disputes over cash register programming and correct reflection of excise tax;
• court support in disputes over licence cancellation or financial sanctions.

• the company or entrepreneur has received a tax audit report;
• the tax authority has assessed tax, penalties or fines;
• a tax notice-decision has been received;
• objections to the audit report must be prepared;
• a complaint to the State Tax Service must be filed;
• an administrative court claim must be prepared;
• the tax authority questions the reality of transactions or the right to expenses;
• the taxpayer is being deprived of the simplified taxation regime;
• there is a dispute over excisable goods, licences or excise invoices;
• tax risks must be reduced before an audit or before filing an appeal.

1. Initial consultation and analysis of the tax dispute.
2. Review of audit reports, tax notices-decisions, tax authority decisions, requests or demands.
3. Analysis of primary documents, agreements, tax reporting, accounting data and evidence of real transactions.
4. Selection of strategy: objections, administrative appeal, court appeal or combined approach.
5. Preparation of the legal position, objections, complaint, claim, motions and evidence.
6. Representation of the client before the tax authority or court.
7. Support during case consideration, preparation of replies, explanations and additional evidence.
8. Control over enforcement of the decision, cancellation of assessments or reduction of tax risks.

• whether the tax authority complied with the procedure for appointing and conducting the audit;
• whether the audit report and tax notice-decision were properly issued;
• whether the deadlines for objections, complaint or claim have not been missed;
• whether there is sufficient primary documentation to support the taxpayer’s position;
• whether the tax authority’s conclusions correspond to the actual circumstances;
• whether there is a risk of tax debt, asset seizure or business disruption;
• whether an accountant, auditor, expert or additional documents are needed;
• which remedy is more effective: administrative, court or parallel preparation for litigation.

In tax disputes, it is important to choose the right moment and method of defense. Some disputes should begin with objections to the audit report or an administrative complaint to the State Tax Service. In other cases, preparation for court proceedings may be more effective from the very beginning.

Administrative appeal may resolve the issue without litigation, but it requires clear reasoning, properly structured evidence and compliance with deadlines. Court appeal allows a full review of the lawfulness of the tax authority’s decision, examination of evidence and cancellation of unlawful assessments.

• tax audit report;
• tax notices-decisions, demands, decisions or letters from the tax authority;
• tax and financial reporting for the relevant period;
• agreements, addenda, invoices, acts, delivery notes, consignment notes and payment documents;
• accounting registers, trial balances and account cards;
• documents regarding counterparties, supply, logistics, warehouses, employees or production;
• licences, permits, cash register documents or excise-related documents;
• previous objections, complaints, explanations or court documents if the dispute has already started.

Handling a tax dispute independently may be risky because of procedural deadlines, complex tax rules, evidentiary requirements and formal requirements for objections, complaints and court claims.

• missed deadlines for objections, complaint or court claim;
• incorrectly formulated legal position;
• incomplete or disorganized document package;
• lack of evidence confirming real transactions or economic logic;
• strengthening of the tax authority’s position through incorrect explanations;
• tax debt, penalties, fines or risk of enforced collection;
• complication of later court defense due to mistakes at the initial stage.

VINCO’S Legal Company supports corporate income tax, single tax and excise tax disputes at all stages — from initial review of the audit report to court representation and control over execution of the decision.

We help assess the prospects of the dispute, prepare evidence, develop the legal position, file objections or complaints, prepare a court claim, represent the client and minimize tax risks for the business.