In accordance with the principle laid down in the Law that ‘each party has the right to challenge decisions and decisions given at first instance’, taxable persons have the right to appeal the decision of the tax office.
Article 127 Tax Ordinance submits that the tax procedure is two-pointed. The taxpayer may appeal a decision brought by the authority of the second instance to the authority of the first instance, which sometimes leads to appeal to the decision of the authority by referring the action to the same authority.
To whom should I appeal the decision of the KAS authorities?
Thus, it is possible to challenge the decision of the head of the office, the director of the office, or the same chief of office, to refer the decision of the head of customs and tax office to the head of the tax office, to the local council of appeal to the decision of the marshal of the voivodship, the city president, the marshal of the voivodship, the mayor or the mayor.
On the other hand, if we want to challenge the decision of the Head of the KAS, the Director of the Tax Chamber, the self-government appeal college, the Minister of Finance or the Director of the KIS, we are submitting the complaint again on the desk of these bodies.
At the same time, the Board of Appeal is required to review the case in full.
Appeal procedure
If you do not agree with the decision in the proceedings, you have 14 the days from the date of receipt of the complaint to the appropriate authority.
The following formula should be included in the appeal letter: "I appeal against the position ...................................................(here the name of the institution) of ...................................(date of decision) in the case ...................(concise definition of the substance)".
It is important to indicate what we disagree with, citing the relevant legislation. We provide evidence, arguments and expectations. Article 139 Under section 3 Tax Ordinance specify the time limits for the review of the appeal:
Settlement of the case in appeal proceedings should take place no later than within 2 the date of receipt of the appeal by the appeal authority and the case in which the hearing was held or the party applied for a hearing no later than within the time limit 3 months.
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