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Why do businesses need individual tax advice?

Individual tax consultations (abbreviated - IPK) - is an explanation of the tax for a particular taxpayer on the practical application of certain rules of tax and other legislation, which is controlled by the tax.

What are the benefits of CPI?🤔

If the taxpayer acts in accordance with the IPC granted to him, he cannot be held liable for violating the tax or other legislation in respect of which the IPC was granted.

How to get an IPC?

To obtain an IPC, the taxpayer must apply to the tax office in writing or electronically, which must contain:

name of SO or full name of FOP;
telephone number and e-mail address;
USREOU code (for legal entities) or tax code for FOP;
indication of the practical necessity of obtaining tax advice (providing factual circumstances);
taxpayer's signature or qualified electronic signature;
date of application.

In response to the request, the tax office must provide the IPC within 40 calendar days.

pay attention:

IPC must contain:
name - individual tax consultation;
registration number in the unified register of individual tax consultations;
description of issues raised by the taxpayer;
substantiation of application of norms of the legislation and the conclusion on questions of practical application of norms of the legislation, on questions raised by the taxpayer.

What should a taxpayer do with a poor IPC? 

If the IPC provided to the taxpayer does not contain a clear explanation of the norms of tax and other legislation or it does not specify how to use these norms in practice, the taxpayer may appeal such IPC in court.

If you want to prepare for the inspection, or you need to appeal the fine of the supervisory authority - leave your number and we will call you.


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