Tax Dispute Resolution

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Present-day business in Russia is associated with high tax risk. The number of legal disputes between companies and the tax authorities is growing steadily. This can be explained mostly by the imperfection of Russian tax legislation and the constant changes being made to it. Maintainance of business stability and high profits levels under such circumstances depends to a large degree on thorough management of tax risk. Any given company will find it necessary both to solve current tax matters effectively and to adapt to the requirements of rapidly changing legislation.

The lawyers of PricewaterhouseCoopers Legal CIS B.V.  have extensive experience of facilitating the resolution of tax disputes — both directly with the tax authorities and in court. In the provision of all our services we apply a comprehensive approach to solving our clients' problems, taking into full account their strategic interests and the potential consequences of their involvement into tax disputes. That is why the main goal of our wide range of legal services in the area of taxation is to minimise the probability of tax disputes even arising.

If this is your situation:

  • your company is the subject of a field tax audit;
  • you have received a tax audit findings report (desk or field) and you intend to perform an desagreement procedure with the tax authorities;
  • you intend to contest the lawfulness of a ruling by the tax authorities in court;
  • the tax authorities have filed a claim against your company;
  • your taxes have not been duly compensated (offset, refunded);
  • you want to minimise your tax risk.

How PwC can help

  • Pre-trial resolution of tax disputes:

    • ongoing consultation during tax audits, including preparation of responses to the tax authorities’ requests for documents;
    • preparation of disagreement letters to audit findings reports issued by the tax authorities, and assistance in proceeding such letters;
    • preparation and delivery of appeals to superior tax authorities;

  • In-court settlement of tax disputes:

    • preparation of Russian arbitrazh court claims to declare any non-normative acts (resolutions, demands) of the tax authorities unlawful, as well as other activities or non-activity of tax authority officials;
    • preparation of applications for interlocutory injunction (to avert the forced collection of taxpayer’s monetary funds);
    • collection, analysis and systematisation of evidence;
    • preparation of all procedural documents (motions, attributions, appeals) for arbitrazh court hearings;
    • representation of client interests at all stages of court proceedings;

  • Monitoring the enforcement of arbitrazh court rulings, participation in enforcement proceedings

  • Consultation during criminal proceedings for tax crimes

  • Appraisal of taxation matters, tax planning

Drawing on our practical experience of applying Russian tax legislation, we can help you not only to settle tax disputes effectively, but also to take the correct management and investment decisions.

Projects of PricewaterhouseCoopers Legal CIS B.V.

  • Proof of the economic justification of expenses including those incurred under secondment contracts.

    Nowadays one of the latest trends of the tax authorities has come to challenging the deduction of expenses on secondment of foreign personnel. Our successful experience in settling this problem, among other, is based on a combination of a profound legal position and establishing the actual facts via effective work with the evidence.

  • Issues of the application of VAT privilege on performing warranty repairs by service companies.

    The group’s lawyers succeeded to prove in court the right to apply VAT privilege on performing warranty repairs by a service company — a subsidiary Russian company of the world major producer of computer software and hardware.

  • Tax matters of expenses on advertising and promotion (profit tax, VAT)

    The company’s specialists in tax disputes have successful judicial experience in different areas of taxation on promotion campaigns and deducting the advertising expenses.

  • Transfer pricing issues

    In the framework of litigation processes our specialists succeeded to prove the illegality in applying article 40 of the RF Tax Code by tax authorities and also the number of mistakes in application of this article by tax authorities.

  • VAT refund

    Our lawyers have extensive experience in the management of such cases where the disputes were successfully carried out regarding:

    • refund of VAT paid by the suppliers, as well as paid on customs, with an application rate of 0% VAT including export;
    • refund of VAT previously paid to the budget after collecting all necessary documents, which confirm the legality of application of VAT 0% rate;
    • VAT reimbursement.

  • Analysis of the conditions of distribution activity

    In close collaboration with PwC tax specialists a complex analysis was carried out on the distribution contract of one of the largest production companies regarding its compliance with Russian civil and tax legislation (including an evaluation of the system of bonuses, mechanizing services, granting of associated materials and training), were risks were revealed and practical recommendations were given regarding their mitigation.

 
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