Preparation and filing of applications to the tax authority: how to avoid refusals and delays

Every interaction with the tax authority — whether it is an application for registration or data changes, inclusion/exclusion from registers, VAT invoice unblocking or removal from the risky‑taxpayer list — is always a game played on the tax authority’s field. Formally, everything looks simple: fill in the form, attach documents, submit. In practice, businesses often face refusals “on formal grounds”, delays in consideration and demands to provide “something else” that the law does not explicitly require.

The problem rarely lies in the possibility itself — as a rule, the law allows you to do what you need. The bottleneck is how exactly you draft the application, substantiate your position and compile the document package. At WINNER we help entrepreneurs and companies prepare submissions to the tax authority in a way that reduces the chances of refusal and speeds up consideration, and, in case of a negative decision, gives a strong foundation for an appeal.

Where businesses most often fail in applications to the tax authority

Typical issues look like this:

• inexact or incomplete completion of the form (codes, details, references to legal provisions);
• weak reasoning: generic phrases instead of a clear logic as to why the authority should take a favourable decision;
• a chaotic set of supporting documents — without structure, explanations or numbering, which complicates the review;
• no strategy in case of refusal (what to do next, within which time limits and in what procedure).

As a result, the tax authority uses formal grounds to refuse or simply “bounce back” the application, and the business loses time and opportunities: registration is delayed, status is not changed, invoices are not unblocked.

How WINNER prepares applications to the tax authority

We approach each submission as a small process: from the initial idea to a potential dispute.

Typically, we proceed as follows:

• Clearly define the objective.First we identify what exactly you want to achieve: change data, obtain a status, get clarification, unblock transactions, etc.
• Select the legal basis.We determine the legal provisions and by‑laws we will rely on and take into account current practice of the tax authority and the courts.
• Draft the application text.We write in a logical, concise and unemotional way: a brief statement of facts, legal arguments and a clear request. Formally — in the format tax officers are used to; substantively — in a way that makes the application work for you.
• Compile the document package.We collect and structure the annexes: draw up a list, number documents, cross‑reference them in the text of the application and explain the purpose of each document.
• Control submission and deadlines.We check that the e‑filing is correct, record the date and time, monitor statutory deadlines and prepare for the next step (clarifications, additional requests, appeal).

As a result, you submit to the tax authority not just a “letter of request”, but a well‑thought‑out package that gives the officer everything needed to adopt a positive decision or, at the very least, leaves no easy grounds for a purely formal refusal.

What to do in case of refusal or delay

Even a perfectly prepared application does not guarantee that the tax authority will immediately say “yes”. It is important to have a plan B.

We help to:

• analyse the grounds for refusal: whether they are lawful, whether there are internal contradictions or procedural breaches;
• prepare a repeat submission taking into account the comments — where this is reasonable;
• initiate an administrative appeal if the refusal seems unfounded;
• where necessary, prepare a court claim using the initial application and the tax authority’s response as the basis for legal arguments.

The key is not to pour all your energy into emotional letters, but to work step by step, understanding which action opens the next level of protection.

Why you should turn specifically to WINNER

WINNER is a law firm with a team of 20 attorneys and lawyers who work with the State Tax Service every day: they file applications, support audits, challenge decisions and conduct tax disputes. We know well how tax officers think, which wording is accepted and which causes “allergic reactions”, and how to prepare an application so that it works for the result rather than just “for the record”.

We work with businesses across Ukraine — from sole proprietors to large companies — and are used to speaking to authorities not in the language of conflict but in the language of clear arguments. If you need to file an application with the tax authority in a way that minimises the risk of refusals and delays, contact WINNER — we will help you formulate your position, gather documents and build a consistent strategy all the way to the final decision.

Author: Ihor Yasko, Managing Partner of the Law Firm “WINNER”, PhD in Law.