RS From problem to solution Protecting the interests of customers in disputes with tax authorities

Protecting the interests of customers in disputes with tax authorities

August 2011

The experience of ICLC’s lawyers suggests that of all the state agencies it is tax authorities that businesses have disputes with for the most part, although from time to time they also have to deal with state regulatory agencies supervising adherence to advertising, antitrust, budget, foreign currency, labour and other laws. Nevertheless the bulk of all disputes are those resulting from tax audits.
Tatyana Vinokurova
Tatyana Vinokurova
Head of Subscription service
department ICLC

Based on our experience we can conclude that in every such dispute it is most important to try and negotiate with the tax authorities before filing an official complaint with a court because quite often a skilled lawyer can help in getting an out-of-court settlement, thereby saving the company money and effort.

At the negotiation stage ICLC’s lawyers provide the following services:

  • Legal consultations and recommendations about the legitimacy of the demands of the tax authorities (demands to submit documents, eliminate non-compliances with the tax law etc.);
  • Providing support during offsite and onsite tax audits, including prompt consultations by legal and tax experts;
  • Assessing the legitimacy of actions/inaction during a tax audit;
  • Helping the customer to decide on how to behave during tax audits (during interrogations, cross-audits, inspection of documents, inspection of premises etc.);
  • Participation of lawyers in negotiations with tax officials;
  • Preparing written objections to tax audit reports (offsite or onsite audit);
  • Representing the interests of the tax payers during the review of tax audit materials;
  • Compiling appeals to higher tax authorities;
  • Preparing complaints to higher tax authorities about the actions (inaction) and/or decisions of a lower tax authority.

The following services are provided during arbitration proceedings:

  • Preparing applications and petitions for an arbitration court demanding that the decision of a tax authority be voided;
  • Preparing requests for provisional measures such as suspension of the decisions of tax authorities as well as ban on the collection of additionally charged taxes;
  • Our lawyers are also ready to represent the interests of their clients during arbitration court proceedings (in all courts including the Supreme Arbitration Court of Russia), and will help our clients collect legal fees from tax authorities in the event the court rules in favour of the client in a dispute.

Tatyana Vinokurova
Head of Subscription service
department ICLC RS