The attorney can provide legal assistance in appealing decisions of tax or customs authorities, actions (inactions) of its officials, as well as representation of the client’s interests in courts on cases of administrative offenses.
It is especially important in this kind of cases to ask for qualified help from an attorney at an early stage. For example, appealing decisions of customs authorities can be significantly complicated if circumstances referred to by the customs authority in the decision are “fixed” in a court decision in the case of an administrative offence. It should be borne in mind that although the general period for appealing against decisions of tax and customs authorities is 1 year, it is only possible to appeal a court ruling on an administrative offense within 10 days from the date of announcing the decision or obtaining a copy of the court’s ruling.
Each person who believes that his rights and (or) legitimate interests were violated by a decision of the tax or customs authorities, by the act (inaction) of its officials, has the right to appeal such decision and (or) action (inaction).
Disputes with tax authorities in most cases are connected with the following circumstances:
- seizure of property;
- indisputable collection of the tax, duty (fee), penalties at the expense of funds in the accounts of the payer (another obliged person), cash money of the payer (another obliged person), at the expense of the debtor’s funds (another obliged person);
- seizure of documents, property, other material assets of the payer (another obliged person);
- suspending transactions on bank accounts;
- refusal to offset, refund overpaid amount of tax, duty, fee;
- refusal to offset an excessively collected amount of tax, duty (fee);
- refusal to accept a tax declaration (calculation) for a tax, collection (duty), as amended and supplemented.
Disputes with customs authorities are most often related to:
- adjusting the customs value of the goods;
- correction of сustoms commodity code;
- Illegal refusal to apply tariff preferences and other benefits;
- collection of interest for late refund of overpaid customs payments;
- challenging decisions on cases of customs administrative violations, cancellation of penalties in the form of a fine and / or confiscation of goods.
Decisions of tax or customs authorities, actions (inaction) of their officials may be appealed to a higher tax or customs authority or to a higher official, as well as to a court. Submission of a complaint to a higher tax or customs authority or a higher-ranking official does not exclude the right to file a complaint to a court.
In the case of a complaint to the Belarusian economic court, it must be borne in mind that it can be filed within a year from the date:
- the decision of the tax authority, the commission of the officer of the action complained of;
- when a person became or should become aware of a violation of his rights and (or) legitimate interests, or of unlawful assignment of any duties to him (in case of appeal against a decision of a customs authority);
- the expiration of the period established by law for acceptance by the customs body or its official of a decision or the commission by the customs body or its official of actions, the adoption or fulfillment of which is provided in accordance with the legislation of Belarus (in case of appeal of actions (inactions) of officials of the customs authorities).
The attorney can provide legal assistance to legal entities and individual entrepreneurs both on issues of appealing the acts of inspections of tax and other bodies, their decisions on the act of verification, actions (inaction), and also represent interests in cases of administrative violations.