The tax authority inspected my company yesterday. They told me that they would impose penalty and surcharge on my company, plus the payment of the tax overdue. I do not agree on their decisions, but what can I do?
I am sorry to hear it. Well, in this case, you have three choices, namely ask for hearing testimony, apply for reexamination, and bring suit against the tax authority.
What do mean by hearing testimony?
It is one of your rights, when the punishment comes to a certain level. Within the 3 days after receiving the notice of the punishment, you can apply for the right. The tax authority should name an impartial official as the chairperson of the testimony me
I do think it is too late for it, and the scope of the testimony just limited to the case of punishments case. What about the reexamination?
That is another right. You can ask the superior tax authority to reexamine the case. Its scope includes the arguments arising in process of both the tax payment and the punishment. But the requirements for the two kinds of cases are quite different.
Can you explain it in detail?
If you disagree on the punishment decisions, you may apply for the reexamination, or you can bring a suit against the tax authority directly.