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Publications

Providing information to auditors

The other day the newspaper "Kommersant" published an article "Auditors shielded from information", which was widely "publicized" in the professional community. Our company could not ignore such a "dissonant question", decided to conduct a rapid analysis of the situation and to determine if financial institutions have the opportunity not to provide auditors with documents relating to counter "money laundering activities and the financing of terrorism". So, in this

The account lock on

Often companies face the problem when the tax Inspectorate has suspended operations on the account. Take a closer look at what appears to "lock" the account and in which cases is this possible? We should note that the tax Inspectorate has the right to make a decision on suspension of account transactions only with respect to debit transactions. Conducting debit transactions of a taxpaying organisation shall be terminated

The order of collecting of tax debts from the assets of the company

If the organization is unable to repay tax debts with money, the inspectors can collect at the expense of its assets. What is this property and what is the procedure recovery? To collect the arrears of taxes due to the property of the organization or individual entrepreneur, on can only in certain situations, some of which are clearly defined in the legislation. They are somehow connected with lack of cash

The law on sea (offshore) planning to be or not to be...

Today the draft Federal law "On sea (offshore) scheduling of the Russian Federation" was provided for by paragraph 59 of the plan of legislative activities of the Government of the Russian Federation for 2014, approved by the decree of the Government of the Russian Federation of 30 December 2013 № 2590-R. However, until now, Federal law does not what is not submitted to the State Duma

VAT

The object of taxation on value added is the sales of goods which represents transfer of title to them on a reimbursable basis (sub. 1 paragraph 1 article 146, paragraph 1, article 39 of NK). It often happens that the parties to the agreement provide that the right of ownership of the goods will pass to the buyer later shipment (for example, only at the time of the subsequent payment). In this case

Unjustified tax benefit and VAT

Currently there is an extensive jurisprudence on the subject of tax benefits, the dishonesty of contractors and the taxpayers and the lack of due diligence when the choice of suppliers. This situation is due to the fact that the legislation of the Russian Federation, including the Tax code, up to the present time, there are no definitions of such concepts as "unjustified tax benefit" and "bad faith". Therefore, the study of the question of bad faith

The arguments to the difficult questions of the tax inspector

Strong arguments in favor of the good faith of the company, who will not be able to ignore the tax inspector is equanimity, the credibility and prudence of its head 1. The low profit/loss of the company the reasons may be the following: the company is in its infancy, just beginning its activities; the company operates in specific areas; income/expense non-permanent, depending on the season; currently there are small financial difficulties

The overview of court practice on tax disputes in November 2015

Attracting the payer to liability for failure to provide documents, the inspection stated that may ask to check any documents. In particular, previously submitted. Also on pointed to the fact that acquaintance with original documents does not relieve the taxpayer from the obligation to provide copies of these documents. The arbitration court of far East district with a similar position is not agreed and accepted the decision of the