Opening by Complaint and Its Content
The requirements for the content of the complaint are not technical details: each element — organ, person, act, demand, circumstances — is the support of the subsequent examination, and their absence is recorded as a defect. The possibility of citing the Convention's norms and precedents widens the frame of argumentation: a tax question may be seen in an international-law perspective as well.
Administrative proceedings begin only upon submission of an administrative complaint; the complaint must be drafted in writing and meet the requirements of the Code. It must indicate: the name of the organ, the identity and address of the complainant, the challenged organ, the name of the challenged act, the demand, the circumstances grounding it and the list of attached documents; a copy of the act is attached where it was delivered. The complaint may state the act's inconsistency with the law on which the demand rests — and also the norms of the European Convention on Human Rights and the precedents of the European Court with which the act is claimed to be incompatible.
Refusal and the Term of Examination
The list of grounds of refusal carries a preventive function as well: reading it tells the party in advance in which cases not to begin with a complaint — with the effect of saving time. Most often disputes stumble precisely on the lapse of the term and on lack of authority — both grounds are subject to preliminary verification.
The system of terms unfolds on three levels: the decision on acceptance — 5 days; examination — one month; extension — for circumstances of essential significance, by a reasoned decision within 7 days of commencement, by no more than one month. This last instrument is an exception — and that is precisely why its use requires substantiation.
The organ does not examine the complaint where: a court decision on the same subject exists; a case between the same parties, on the same subject and ground, is pending in court; a decision of this or a superior organ on the same question exists; proceedings before the superior are pending; the complaint is submitted by an unauthorized person; or the term has lapsed. Before deciding on refusal, the person is given the opportunity to submit views; the decision on acceptance is taken within 5 days. The complaint is examined within one month; for circumstances of essential significance, a reasoned decision within 7 days of commencement may extend the term by one month.
The Rules and Decision Without Oral Hearing
The two grounds of decision without an oral hearing carry a different nature: a ground of refusal depends on the organ's decision, while the parties' consent depends on their will. In the first the party's role is passive, in the second active: consent may be given or withheld. And since indicating the ground in the decision is mandatory, the party always sees by which route the decision was made.
The reference to Chapter VI means that the general rules of administrative proceedings apply to the examination of the complaint — this creates uniformity: a tax complaint is examined like any other administrative complaint.
In administrative proceedings connected with the complaint, the provisions of Chapter VI of the Code apply. The organ may examine and decide the complaint without an oral hearing where a ground of refusal exists or all interested parties consent — in that case the act issued must indicate the ground for dispensing with the hearing.
To summarize: the administrative resolution of a tax dispute consists of five elements. First, form: a written complaint under the Code's requirements. Second, content: organ, person, act, demand, circumstances, attachments. Third, grounds of refusal: six cases blocking examination. Fourth, terms: acceptance within 5 days, examination within one month, extension by one more. Fifth, oral hearing: decision without it is possible in defined cases. The unity of these five is the formula of a successful administrative stage.
Frequently Asked Questions
Below we answer the questions most frequently asked on this topic.
How do proceedings begin?
Only by submission of a written complaint meeting the Code's requirements.
Within what term is it examined?
Within one month; by a reasoned decision within 7 days — extension by one month.
When is it not examined?
Where a decision on the same subject exists, a case is pending in court, the person is unauthorized or the term has lapsed.
May it be decided without an oral hearing?
Yes — on a ground of refusal or with all parties' consent, with the ground indicated.
How We Help on Legal.ge
Resolution of a tax dispute at the administrative stage often decides the fate of the case: a correctly drafted complaint and observance of terms prepare the court route as well. On Legal.ge you can consult a tax-law advocate who will prepare the complaint, control the terms and represent you at both stages. Submit a request on the site and get qualified assistance.