Since ancient times, any state has taxed its citizens with various charges that went to the maintenance of the army, police, government, medicine, education and other non-productive spheres of society. Disputes with tax authorities have always arisen because of a lack of mutual understanding between the taxpayer and the state on various issues.
Definition of Tax Dispute
Tax dispute or tax litigation is a controversial situation that arose between the fiscal authorities of the state and the taxpayer. It is associated with the calculation and payment of taxes. According to statistics, most often tax disputes are born as a result of a check on the activities of an enterprise or a citizen.
In practice, tax disputes arise on the basis of disagreements between officials of state bodies that conducted inspections and taxpayers about the correct interpretation of the norms of legislation in charging fees and their amounts. Therefore, to obtain an objective result, citizens simply need legal assistance (see our special article on the essence of the term).
Because of what most often there are disputed situations:
- Non-payment of certain taxes to the state budget;
- The amount of tax deductions;
- Return of deductions and the legality of their provision;
- Penalties and fines
Settlement of disputes in the tax sphere is possible both peacefully and in court. In the first case, you must file an appropriate complaint with a higher authority. This order is preferable because of its simplicity. However, conflicts are often resolved in arbitration tax courts. This business is not easy because of the complexity of the legislation and the process itself in arbitration.
To open a case there, you need to write a statement of claim, subject to strict requirements. The claim must be accompanied by documents confirming its validity, drawn up in accordance with the standards. Tax legislation itself is complicated and complicated by the interpretation of various norms. To simplify the process, it is worth using the services of a lawyer.
Types of tax disputes
In the legal science there are many approaches to classifying tax disputes. The simplest involves dividing into 3 main types.
- Procedural tax disputes
Procedural disputes arise when the taxpayer considers that the tax authorities have committed certain violations of the verification procedure. All supervisory and supervisory activities are very strictly regulated. Often, tax officials violate these regulations, both in terms of the validity of their actions, and in terms of time.
- Disputes caused by differences in approaches to the evaluation of a particular circumstance
This type of tax disputes touches upon the very fact of the committed act. Disagreements are based on a diametrically opposite assessment of the circumstances associated with the payment of taxes. This includes incorrect calculation of the tax base, which is influenced by the parameters of economic transactions and the types of objects of taxation.