How to properly draw up an appeal against a decision of the tax office?

Service-Tax

Whether the director of the tax chamber corrects the decision issued by the head of the tax office largely depends on the proper preparation of the appeal. It is the taxpayer who has to prove the wrongness of the decision issued and present all facts questioning the findings of the tax office. The taxpayer does not have to agree with the decision issued by the head of the tax office. He has the right, within 14 days of its issuance, to appeal to the director of the tax chamber. However, according to Art. 222 of the Tax Ordinance, the appeal against the decision of the tax authority must contain charges against the decision, specify the essence and scope of the request being the subject of the appeal and indicate the evidence justifying the request.

The allegations against the decision are the shortcomings indicated by the taxpayer which, in its opinion, will justify the claim formulated in the appeal. On the other hand, the grounds for the charges may include, in particular:

  • violation of substantive law through its misinterpretation or incorrect application,
  • new facts and evidence that the party could not invoke before the authority of first instance,
  • breach of the procedural regulations by failure to explain all the factual circumstances having a significant impact on the outcome of the case
  • contradiction of the findings of the tax authority with the content of the evidence collected in the case,
  • violation of the tax procedure (e.g. lack of active participation of a party in the proceedings) affecting the decision of the tax authority.

What information should I include in my appeal?

It is the taxpayer's responsibility to prove that the tax office's decision is incorrect. That is why it is so important to present in the appeal all the facts that prove that the authority issuing the decision was wrong. Evidence and circumstances justifying the request in the appeal should be cited. Notes, certified copies or excerpts from case files considered at the tax office, which the taxpayer has the right to inspect, may be helpful for this purpose. The person submitting the appeal should also present the scope of the request, i.e. specify whether he or she demands a change or revocation of the decision and whether the decision of the appeal body is to relate to the entire decision or only part of it. It must also describe in detail what the change is to consist of. For example, if the taxpayer requests to correct the amount of the tax assessed, he should specify up to which amount such an adjustment is to be made.

An appeal against a decision should also meet the formal requirements set out in Art. 168 of the Tax Code. This means that it should contain the data (name, surname, address, company name, seat or place of business) of the party lodging the appeal and the designation of the appeal body to which the letter is addressed. Without this information, the tax office may request the taxpayer to fill in the deficiencies or may leave the case without consideration. The appeal should also bear the handwritten signature of the person submitting the appeal and contain the date of its preparation.

Deadline for the appeal

The taxpayer has 14 days to appeal against the decision, counting from the day following its receipt. If the last day of the appeal deadline falls on a statutory holiday, then this period shall be extended to the first working day following the day or days off work. Appeals brought after the above-mentioned deadline will not be considered.