According to paragraph 5 of Art. 96 of the Tax Code, when filing a complaint against a notice of elimination of violations identified by tax authorities based on the results of an in-house audit to a higher tax authority and (or) an authorized body or court, the period for executing a notice of elimination of violations identified by tax authorities based on the results of an in-house audit, suspended:
1) from the date of acceptance of the complaint by a higher tax authority and (or) authorized body - until a written decision is made by a higher tax authority and (or) authorized body;
2) from the date of acceptance by the court of the complaint (application) for proceedings - until the entry into force of the judicial act.
At the same time, in cases where a complaint is filed with the court against the actions (inaction) of tax authorities officials in sending a notice of elimination of violations:
- when deducting expenses when calculating corporate income tax on operations performed without the actual performance of work, provision of services, shipment of goods with a taxpayer, the head and (or) founder (participant) of which is not involved in the registration (re-registration) and (or) implementation financial and economic activities of such a legal entity, established by a court decision that has entered into force;
- when offsetting the amount of value added tax on purchased goods, works, services:
on transactions (operations) with legal entities and (or) individual entrepreneurs, whose registration has been declared invalid on the basis of a court decision that has entered into force;
on transactions (operations) with legal entities, whose re-registration is declared invalid on the basis of a court decision that has entered into legal force, identified by the tax authorities based on the results of an in-house audit, the taxpayer has the right to prove the actual receipt of goods, works, services from a legal entity and (or) an individual entrepreneur, registration (re-registration) of which has been declared invalid on the basis of a court decision that has entered into legal force.