Legal assistance on taxation and customs regulation
Nowadays business face an increased extent of tax administrative control. The development of information technology allows tax authorities to exercise practically total control over taxpayers and their operations.
Attention of tax authorities can be attracted to your business due to the performance of questionable transactions, activities with suspicious counterparties or errors in the reports and declarations submitted to the tax authority.
Our company identifies risks of business activity from the point of view of negative tax consequences, carries out checkups of intended business projects, as well as tax claim stress tests of the existing business.
Participants in foreign economic activity face customs control in respect of goods transported across the border. Recently customs authorities have expanded their activity in the field of customs inspections after release of goods. Customs authorities conduct desk and on-site inspections
Tax and customs authorities conduct close interaction, exchanging information online.
What can we help with
The purpose of tax and customs authorities is tax and customs collection and budget replenishment.
Economic difficulties, decrease in business activity result in increased pressure on business from tax and customs authorities, conducting systematic and well-grounded tax and customs inspections, and as a result, additional tax and customs payments to the budget.
Main claims of tax and customs authorities
- Business split
- Unfair tax benefits
- Low tax payment
- Business activity of taxpayer suppliers with suspicious counterparties
- Tax rebate
- Claims on misreporting from state register extract
- Wide range of suppliers – individual entrepreneurs
- Customs value adjustment
- Customs commodity code objections
- Country of origin objections
- Customs refund
- Tax and customs offences
- Illegal import
According to general rules the extent of both tax and customs audits stand at 3 years. Nevertheless, tax authorities often exceed this limit referring to the fact that they have just become aware of a violation of public rights. In this case, it is necessary to develop protection of your interests on a timely basis.
Tax and customs authorities have the right to request any information allowing them to carry out inspections. To do this, the inspector must justify the need for these documents. In case of failure to provide documents to the customs authority your cargo will not be released for free circulation in Russia. In case of failure to submit documents to the tax authority you will get fined.
In accordance with Article 51 of the Constitution of the Russian Federation no one is obliged to testify against oneself, one’s spouse and close relatives, the range of which is determined by the Federal law. However, tax and customs authorities would take a dim view of your effort to use this article; they would convince you that you should not testify against yourself or your family members, but against the company you work in or deal with in one way or another.
If you stay sure that you acted duly and did not violate the law, then it is necessary to appeal the decisions of state bodies. The task of tax and customs authorities is to carry out inspection functions as well as to replenish the budget with money out of additional charges of taxes, penalties, and fines.
It is necessary to structure your transactions considering tax or customs risks. It is recommended to carry out tax or customs audit at least once a year; keep documents upon transactions with foreign, large, and doubtful counterparties in full order. In case of claims or a call for interrogation to tax or customs authority you should contact tax or customs specialist.