Tax Disputes

Following this service, our lawyers resolve tax disputes in arbitration courts and by applying the higher customs authorities.

In the course of providing such service our experts conduct:

1. during tax audit and before decision of tax authorities
   • Elaboration of position of your officials when contact with inspectors on specific issues and/or regarding individual transactions
   • Validity Assessment* (please see notes) of tax audits statements and/or actions (omissions) of tax authorities and their officials. These assessments can be either general (to answer if tax authorities claims are legitimate) or detailed (conclusions related to tax authorities claims legitimacy shall be justified by references to regulations and arbitration practice acts)
   • Drafting objections to tax audit statements and submitting them to tax authorities
   • Upholding such objections during consideration of tax audit statements by tax authorities aimed at providing of tax authorities decision in the light of the objections presented (after tax authorities decision)
2. Legitimacy Assessment* (please see notes) of the Tax Authority Decision:
   • The appeal of the Tax Authority Decision in all instances of arbitration courts and/or in the higher customs authorities for arbitration award to be made in favour of the taxpayer
   • To avoid being charged without right to appeal. That means to ensure not being charged without right to appeal (with arrears, penalties and fines) from your company’s bank accounts by requesting the Arbitration Court to suspend the appealed tax authority decision and obtaining the Arbitration Court Order to suspend the appealed decision

All of the above equally applies to the objections of illegal acts and omissions of tax authorities, e.g. tax authorities failure to offset and/or refund taxes, reflect offset/refund tax amounts in "the Budget Settlements" card, make decision to accrue interest, etc.

Results of the Service:

• Arbitration annulment of tax authority decision to bring to tax liability for tax violation (such arbitration annulment shall be the most effective if prosecution of a taxpayer-official’s criminal tax case is considered). Accordingly, in this case, creating additional amount of arrears and penalties shall be recognized as unlawful ("cancelled")
• Tax authorities refund of over-surcharged/overpaid taxes to a current account in accordance with arbitration court decision
• Tax authorities offset of the over-surcharged/overpaid taxes in accordance with arbitration court decision against payments of amounts payable; etc.
• Recovery/reflection of taxes which are specified in "the Budget Settlements" card to be subject to offset/refund by tax authorities in accordance with arbitration court decision

Notes: * – "Tax Audits Statements Validity Assessment" and "Tax Authority Decision Validity Assessment" services in some cases shall be provided within the frame of the service "Tax Authorities Claims Free Evaluation (Tax Authorities Statements)" (please see more detailed information about the service on the relevant page of our website).