Legal advice on labor law
You can often hear from lawyers that labor law is simple, so there is no need to attract external consultants to resolve internal issues of companies, because you can easily…

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Legal advice on labor law
You can often hear from lawyers that labor law is simple, so there is no need to attract external consultants to resolve internal issues of companies, because you can easily…

Continue reading →

Offshore companies as an asset protection tool have not disappeared
What is important for the owner of any asset? The optimal taxation of such an asset over the time it has been held and partly the desire to keep its…

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Administrative appeal of decisions of the tax service

The biggest skeptics are lawyers. From their lips you can often hear that it is possible to appeal effectively decisions (tax notifications-decisions) of the state tax service bodies only in an administrative court.

Tax consultants are increasingly advocating the use of all legal pre-trial opportunities to resolve disputes with fiscal authorities. This polarity of opinions is quite obvious – lawyers are good in the courts, tax consultants in the tax authorities, lawyers have an emphasis on the process, and consultants in accounting and tax accounting.

I will try to express an alternative view of a forensic expert and a tax consultant.

First of all, you need to set up your own or take advantage of the offers and remotely receive accounting services in Yekaterinburg from the audit and accounting company Accountant. Such proposals are advantageous in that professional accountants provide comprehensive consulting support for your business on a contractual basis, without the need to keep a specialist in the staff of your company on an ongoing basis.

Perhaps there is nothing better than immediately turning to an example from life.

One well-known pharmaceutical company, the official representative of a foreign manufacturer, sues the fiscal service from year to year, defending its interests in administrative courts. Violations revealed by the regulatory body during inspections are so absurd that they are obvious to both the lawyer and the tax consultant. Criminal proceedings are instituted against company officials. More than 20 litigations have accumulated over the year, one of which is not clear. An entire regiment of lawyers is working on building defense and representing the interests of the company in the courts.

I must admit that the trial can last for years and even a five-year period. In turn, it should be noted that an administrative appeal takes no more than three months. Saving time is already obvious.

Few people know that a forensic expert can be involved at the stage of administrative appeal – as a specialist who will give an independent legal and accounting assessment of the offense.

In our situation, the director was also not aware of this possibility, so he received a recommendation from his accountant. They decided to appeal the next decision of the regulatory authorities in the amount of violations of 3,300,000 rubles administratively, that is, vertically of the tax authorities.

The district tax inspectorate accepted objections to the audit report, but did not change its decision. As experience shows, in most cases the inspection is not inferior to its interests.

The next step was the preparation of the initial complaint to the capital of the Main Directorate of the State Fiscal Service. It is important to remember that from the moment of filing such a complaint, additional penalties are considered inconsistent, that is, the obligation to pay tax liabilities to the budget ceases until the decision is made in essence.

At this stage, the company engaged a forensic expert to conduct an expert economic study. The judicial expert was asked a question, the conclusions of the tax audit set out in the act are confirmed.

Tax legislation provides that the basis for conclusions during tax audits is, inter alia, the expert opinion of a forensic expert. In other words, this conclusion is an effective lever of influence on the fiscal body that considers the complaint.

Forensic activities can be carried out by both public institutions and private experts. This forensic study was carried out by a private forensic expert.

The expert uses special techniques and methods for conducting expert research. Neither the tax consultant, nor the lawyer, nor the lawyer have the corresponding capabilities and powers. Any interference or influence on research is prohibited. Individuals who intervene and exert pressure on the expert are held accountable.

In his conclusion, the forensic expert noted that the findings of the audit of the regulatory body, which established violations of 3,300,000 rubles. “… are not documented and regulatory.”

After receiving a response from the city department of the fiscal service, which, by the way, the auditors canceled 730 thousand rubles, the company filed a second complaint to the Federal Tax Service. The Federal Tax Service took note of the information from the complaint and agreed with the expert opinion. Accordingly, it adopted the position of the enterprise.

The accrued amounts were not completely canceled, however, the company agreed with the remaining amount of the act and did not appeal the tax decision to the judicial authorities anymore. Criminal proceedings were closed.

It remains only to say about cost savings. Unlike courts, administrative appeal is a free procedure. The cost of expert research cannot be compared with the cost of lawyers.

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