Step by step appeal against the tax office's decision

It happens that the decision issued by the tax office is not favorable for the taxpayer. In this case, if the entrepreneur finds that there has been a breach of the rules of conduct or the decision is inconsistent with the currently applicable law - he may appeal against the decision of the tax office to the tax chamber. This is the first step in defending the taxpayer's own interests, who are often wrongly burdened with unpleasant consequences. Only when the appeal is not positively considered by the tax chamber, the entrepreneur is left to challenge the decision to the court.

Appeal an appeal against the decision of the tax office - tax chamber

If the decision issued by the head of the tax office infringes the interests of the taxpayer or was issued incorrectly, then the taxpayer may appeal to the director of the relevant tax chamber. An appeal against a decision of a tax office should first be submitted directly to the head of the tax office, as he has the right to become acquainted with the alleged irregularities that had an impact on the issuance of the decision. It may turn out that the head will acknowledge the appeal, issuing a decision that takes into account the taxpayer's arguments, so that an appeal to the tax chamber will not be necessary.

Important! The taxpayer has the right to appeal against the decision of the tax office within 14 days from the date of its receipt. The deadline is counted from the day following the date of receipt.

If the head of the tax office finds the taxpayer's accusations unfounded, he should submit the letter with the case files to the tax chamber within 14 days from the date of the appeal by the taxpayer. The director of the tax chamber has two months to fully consider the case, however, for justified reasons, the proceedings may be extended. In this case, it is necessary to inform the taxpayer of the reasons that contributed to the extension of the proceedings and the planned date of examination of the appeal against the decision of the tax office.

Importantly, if the tax chamber does not accept the taxpayer's appeal - issues a decision upholding the decisions of the head of the tax office - then the taxpayer may still pursue his own rights by submitting a complaint to the Provincial Administrative Court.

Appeal against the decision of the tax office - complaint to the Provincial Administrative Court

When the entrepreneur uses all available means of appeal in the tax proceedings, all that remains is to file a complaint against the decision issued by the tax chamber to the Provincial Administrative Court. Importantly, the application should be submitted directly to the tax chamber that issued the wrong decision, because it is a kind of intermediary in transferring the complaint to the court.

Important! The taxpayer has the right to lodge a complaint against the decision issued by the tax chamber within 30 days of its receipt. The complaint should be submitted in writing to the competent tax chamber, which then passes it along with the case files to the Provincial Administrative Court.

It is important to meet the deadline for appealing against the decisions of the tax authorities. Otherwise, the complaint will be rejected and the taxpayer will suffer negative consequences. The above is also important when the application is mistakenly submitted directly to the Provincial Administrative Court, because the court will send it back to the tax chamber in order to observe the order of the procedure - which will significantly extend the period.

Online Tips

Do you run a company and have questions?

Take advantage of the expert advice of the Entrepreneur's Guide

Online advice for businesses

To initiate a complaint procedure, it is necessary for the taxpayer to pay a relative or permanent fee (depending on the nature of the case). The proportional entry (which will usually occur in tax matters) pays off in the case of cash receivables, while in other situations a permanent entry is paid. The payment should be made at the latest at the request of the court, within the time limit specified by the court. If the fee is not transferred to the WSA account, the complaint will be dismissed.

Importantly, the commencement of proceedings regarding the submitted complaint does not mean that the enforcement of the tax authority's decision is stopped. If the decision has not been suspended by the tax authority, then, at the taxpayer's request, the Provincial Administrative Court may suspend its execution in whole or in part. However, the above is the case in situations where the consequences of implementing the decision may prove difficult to remedy in the future or may cause significant damage.

The administrative court ruling supporting the applicant's complaint is issued in the form of an oral announcement, and then it should be made in writing within 14 days. In a situation where the complaint has been dismissed, the justification of the court's decision is issued upon the request of the applicant, which must be submitted within 7 days from the date of announcement of the judgment. In the latter situation, it is worth trying to obtain a written justification, as it may be the basis for submitting a cassation complaint to the Supreme Administrative Court.

Appeal against a decision of the tax office - cassation appeal to the Supreme Administrative Court

If the judgment or the final decision in the case issued by the Provincial Administrative Court is also unfavorable for the taxpayer, it is possible to submit a cassation complaint to the Supreme Administrative Court pursuant to the provisions of the Code of Civil Procedure. However, it can only be based on two bases, i.e .:

• violation of substantive law through misinterpretation or misapplication,

• breach of the procedural provisions, if the breach could have had a significant impact on the outcome of the case.

Importantly, the complaint may not be based on allegations relating to the establishment of facts or the assessment of evidence.

On the other hand, a cassation appeal should contain mainly:

• designation of the decision against which it is brought, with an indication of whether it is contested in whole or in part,

• citation of the grounds for cassation and their justification,

• a request to set aside or set aside and amend the decision, specifying the scope of the requested repeal and amendment,

• application for admission and its justification.
  

  A cassation appeal should be filed through the court that issued the appealed decision (WSA), within two months from the date of delivery of the judgment with justification to the complainant. Compliance with the formal requirements of the complaint - including keeping the deadlines - is necessary due to the possibility of its rejection, even by the Provincial Administrative Court. Additionally - contrary to the complaint submitted to the Provincial Administrative Court - the applicant should file a cassation complaint through an attorney, e.g. a legal advisor or attorney. The decision of the Supreme Administrative Court is always issued in writing and ends the administrative proceedings.