Legal representation and legal support of tax audits
Business activity is accompanied by mandatory interaction with the tax authorities, even if the entrepreneur complies with the requirements of the law, a tax audit is usually inevitable. At the same time, when conducting tax audits, the norms of not only the Tax Code of the Russian Federation, but also the norms of the Federal Law of December 26, 2008 No. 294-FZ “On the protection of the rights of legal entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control” are applied. At the same time, it is important to note that in conditions of unstable economic and political situations, moratoriums may be introduced on conducting inspections in relation to certain categories of legal entities.
The main concern of entrepreneurs during the audit is the possibility of additional taxes. The likelihood of such an additional charge increases if the entrepreneurial activity was carried out in violation of the requirements of tax legislation. For obvious reasons, violation of the law can be intentional, but very often there are situations when the violation of the law occurs due to ignorance of the rule of law governing entrepreneurial activity, including in the field of taxation.
Tax audits can be:
- A desk tax audit is carried out at the location of the tax authority on the basis of tax declarations (calculations) or an application and documents submitted by the taxpayer;
- An on-site tax audit is carried out on the territory (in the premises) of the taxpayer on the basis of a decision of the head (deputy head) of the tax authority.
Depending on the type of tax audit, the place of its conduct and the basis for its conduct differ, while during a desk audit, only submitted documents are checked, however, additional materials may be requested during an on-site audit. It is important to note that the procedure for conducting a tax audit is clearly regulated, while the tax authorities have the right to request only those documents that are related to the audit. At the same time, in order to conduct tax audits, the tax authorities form plans for audits, which are subject to registration not only on the website of the tax authority, but also on the website of the Prosecutor General's Office in the consolidated plan of audits of regulatory authorities.
It is important to note that the purpose of any audit is to identify violations of the law, in this case, tax violations, for example, such as:
- detection of errors in financial documents;
- submission for verification of unreliable information or documents;
- detection of intentional violations, in order to obtain tax benefits.
At the same time, as a result of the audit, in case of violations, the tax authority issues a decision on bringing to responsibility, as a rule, administrative, but in case of serious offenses, criminal liability may also be brought.
Representatives of business to accompany tax audits prefer to involve competent specialists. Before conducting a tax audit, qualified and experienced lawyers will prepare the business activities of a particular organization for such an audit, including:
- conduct an analysis of financial activities, among which they will check the concluded contracts;
- prepare the necessary documentation in case of detection of violations;
- help to prepare and restore primary documentation in case of its absence or loss.
At the same time, in case of detection of tax offenses or in case of disagreement with the checkout, it is also important to appeal against the actions of tax specialists or prepare objections. For this, qualified lawyers, after receiving the verification act, can also protect the interests of the entrepreneur. The actions of lawyers are expressed in the following actions:
- objections to the act of verification;
- appeal against actions (inactions) of specialists of tax authorities;
- protection and representation of the entrepreneur in the judiciary;
- appeal and cassation complaint, if necessary.
An important point for further successful protection in the tax and judicial authorities is the competent conduct of financial business activities in accordance with the current legislation, not only minimizing the risks associated with inspections by regulatory authorities, but also the successful conduct of business in general may depend on this. In the case of independent financial activities, without the involvement of third-party specialists, it is important to comply with all the requirements of tax legislation, as well as monitor all its possible changes.
Conducting business activities that comply with all the requirements of tax legislation allows entrepreneurs to pass inspections without detecting violations, and also minimizes the risks of additional taxes, penalties and fines. Often, full compliance with all the requirements of tax legislation is formed due to the fact that knowledgeable and experienced specialists are engaged in the conduct of the financial and legal sphere of entrepreneurial activity. Taking into account the instability of the political and economic situation, the participation of such specialists in entrepreneurial activities reduces the risk of adverse consequences for the business in the form of fines, penalties and additional taxes.
- Advising clients on tax audits
- Legal analysis of the company's activities and preparation of documents for a tax audit
- Identification of the scope of possible tax risks
- Legal support of tax audits
- Representation of clients’ interests in tax authorities