Chapaeva 5, Saint Petersburg, 197046, Russia

Appeal against tax audit reports


 Timelines for information sharing between the authority and a taxpayer are essential during tax audits:

If the Federal Tax Service Inspectorate considers the taxpayer's arguments provided in response to its requirements to be insufficient to withdraw claims, it submits a tax audit report.
 According to Art. 101, Cl. 2, Paragraph 2 of the Tax Code of the Russian Federation an individual/an entity for which the tax audit was realized is entitled to take part in the analysis of audit materials in person and (or) by proxy.
The tax audit report can not represent an appeal subject but any procedural defects during its preparation and material violations of the tax audit procedure can be served as additional arguments and help a higher tax authority or court to reverse the decision of the Federal Tax Service Inspectorate.
Services of tax practice professionals as representatives:
  1. Study of the Client's documents and materials
  2. Study of court practice on each episode
  3. Study of letters and explanations of the Ministry of Finance of Russia and the Federal Tax Service of Russia which confirm a corresponding position
  4. Formulating a legal opinion based on available materials
  5. Preparation and presentation of a written plea against the tax audit report
  6. Preparation of a set of documents confirming validity of stated conclusions and its presentation to the tax authority
Chief executive of tax and administration practices Vladlena Varshavskaya, Senior Partner  
 nalogi@varshavskiy.su  +7 812 339 229 8 
Additional list of services:
Legal defense during tax audits realized by the Federal Tax Service
  1. Legal defense during the pre-inspection analysis and control
  2. Legal defense during inspections
Tax audit 
  1. Tax structuring and compliance 
  2. Identification of risks concerning interdependence of legal entities
  3. Protection of assets at the recovery of property
  4. Tax records of foreign economic activities
Tax disputes
  1. Appeal against tax audit reports
  2. Appeal in a higher tax authority
  3. Protection of interests through legal proceedings
Forensic
  1. Independent economic investigation
  2. Investigation to identify and prevent tax risks
Protection of assets against financial crimes