Tax Controversy

• Identifying and assessing tax risks based on current law and law enforcement practice and taking into account tax control trends (tax health check)
• Developing and preparing a defense file in order to formulate a legal and technical position on risky transactions and operations, including assistance in making a list of requirements for documents that support the taxpayer’s position
• Identifying, describing and digitizing opportunities for mitigating tax risks and enhancing tax efficiency in general
• Advice on various aspects of formulating the taxpayer’s position and assessing whether it may be defended for controversial (unclear/unsettled) tax issues both with the tax authorities and in court
• Assistance in identifying tax risks and further support during tax control by supervisory authorities
• Assistance in obtaining explanations from the Russian Ministry of Finance and the Federal Tax Service and support for mutual agreement procedures as part of tax monitoring, including obtaining substantiated opinions

• Analyzing requests from the tax authorities and preparing substantiated responses to reduce the probability of new requests/claims with regard to controversial transactions
• Involvement of the engagement team in other tax control procedures (inquiries, document seizures, inspections, etc.)
• Participation in working meetings (commissions) with the tax authorities to mitigate potential risks and remove controversial wording from the minutes
• Assistance in formulating a technical (defense) position on controversial matters, taking into account the actual circumstances and available evidence (developing a strategy and preparing a defense file)

• Analyzing the tax authorities’ requests to provide documents (information)
• Preparing substantiated responses to reduce the probability of further claims on controversial transactions
• Providing recommendations on a list of required documents, their content and the form of explanations to be provided to the tax authorities
• Checking whether a set of documents to be provided to the tax authorities has been properly and correctly prepared
• Representing the taxpayer’s interests in communication with the tax authorities, including during interrogations of employees, expert reviews, document seizures and other tax control measures
• Assessing the chances that tax audit results may be appealed in accordance with the established procedure

• Analyzing and assessing a tax audit report (supplement to a tax audit report): assessing the auditors’ position and their evidence in support of additional tax charges and checking the accuracy of calculations in the tax audit report
• Formulating a legal position on the claims made, preparing written objections to the tax audit report (objections to a supplement to the report) and assisting in collecting documents/information supporting the taxpayer’s position and submitting them to the tax authorities
• Representing the taxpayer’s interests during an examination of tax audit materials and/or the appeal of a decision made by the tax authorities based on such an examination, including the arrangement of working sessions with higher tax authorities/the Federal Tax Service
• Representing the taxpayer’s interests and providing full support during additional tax control by the tax authorities
• Preparing an appeal to the higher tax authorities/the Federal Tax Service if the taxpayer disagrees with a decision made by the tax authorities based on the examination of tax audit materials

• Analyzing a decision made by the tax authorities based on tax audit results and the decision made by higher tax authorities/the Federal Tax Service in response to an appeal/complaint
• Identifying weaknesses in the evidence collected by the tax authorities and compiling defense evidence supporting the taxpayer’s position
• Developing a litigation strategy
• Preparing and filing a petition to annul a decision of the tax authorities and the actions (inaction) of the tax authorities’ officers as well as other trial documents (requests, clarifications, comments, etc.)
• Preparing and filing a motion for injunctive relief (if necessary)
• Representing the taxpayer’s interests at all stages of litigation in arbitration courts, courts of general jurisdiction and the Russian Supreme Court
• Developing a strategy, providing assistance and negotiating amicable agreements with the tax authorities 
• Assistance in implementing court rulings, including enforcement proceedings

If you are a participant, shareholder or top manager of a company, you may wish to protect yourself right now against any future tax debts of the company, bearing in mind that claims can be raised against you over the next 10 years and even after the termination of relations with the company. Learn more about our services.

If your business has an outstanding tax debt that you are unable to repay in one lump sum, we suggest that you restructure the debt to obtain a deferral or installment plan or enter into a settlement agreement with the tax authorities. Debt restructuring can help substantially mitigate the risks of going bankrupt or losing the business. Learn more about our services.