You Received a Tax Audit Report
You disagree with the tax authority’s findings or its calculation of tax arrears, penalties or fines.
TAX DISPUTES
Tax Disputes with Russian Tax Authorities
We protect businesses when the Russian tax authorities assess additional tax, penalties or fines, or refuse a tax refund, reimbursement or credit. We can become involved at the tax audit report stage, during the administrative appeal, or in court proceedings.
WHEN YOU MAY NEED A LAWYER
What Happened?
The Tax Authority Issued a Decision Assessing Additional Tax
The grounds for the decision need to be reviewed and the appropriate appeal procedure determined.
You Need to Prepare Objections
You have received a tax audit report and have limited time to submit your position and supporting documents.
You Need to File an Administrative Appeal
The decision issued following the audit has not yet entered into force, and the dispute needs to be taken to the superior tax authority.
The Decision Has Already Entered into Force
The available administrative appeal options need to be checked so that the next deadline for legal protection is not missed.
The Superior Tax Authority Dismissed the Appeal
The next step is to assess the grounds for bringing the dispute before a Russian commercial court.
A Tax Refund, Reimbursement or Credit Was Refused
The legality of the refusal and the documents supporting the business’s position need to be reviewed.
The Tax Authority Has Filed Claims in Bankruptcy Proceedings
The validity of the tax claims and their effect on the register of creditor claims need to be assessed.
Nikolay NemkovManaging Partner, Konsultant Law Firm
Managing Partner’s Commentary
Nikolay Nemkov on Tax Disputes
What should be checked before preparing objections, filing an administrative appeal or going to court, and why the current stage of the tax dispute determines the available legal strategy.
Key Points
- 01What stage the dispute is currently at
- 02Which legal deadlines are already running
- 03Which documents support the business’s position
STRATEGY
First Determine Exactly What the Tax Authority Is Claiming
A tax dispute cannot be handled from a template. The disputed issues must first be separated, the tax authority’s calculations and evidence reviewed, and only then can the correct route of legal protection be chosen.
01
Subject of the Dispute
We identify which taxes, periods, transactions and amounts are being disputed.
02
Documents
We compare the tax authority’s findings with the primary documents, contracts, calculations and explanations.
03
Current Stage
We establish what has already been received: an audit report, a decision, an appeal, a response from the superior tax authority, or court materials.
04
Legal Route
We determine what is required now: objections, an administrative tax appeal, or a court challenge.
What Our Work on a Tax Dispute Includes
Review of the Audit Report, Decision and Audit Materials
We analyze the disputed issues, the tax authority’s calculations and the documents on which it relies.
Preparing Objections to the Tax Audit Report
We formulate the written position on the tax authority’s findings and select the supporting documents.
Administrative Appeal
We prepare an appeal or complaint to the superior tax authority based on the current stage of the dispute.
Preparing the Case for Court
We formulate the claims, evidence and procedural documents for a Russian commercial court.
Representation in the Russian Commercial Court
We defend the company’s position when challenging decisions, actions or omissions of the tax authority.
Ongoing Work During the Dispute
We prepare explanations, objections, motions and additional documents as the case develops.
Court Practice
Results in Real Cases
RUB 100+ million
Successfully Challenged More Than RUB 100 Million in Additional Tax Assessments
In bankruptcy proceedings, we protected the client against more than RUB 100 million in additional tax assessments arising from the tax inspectorate’s refusal to apply the 0% VAT rate to a foreign-trade contract.
RUB 4+ million
Protected the Client Against More Than RUB 4 Million in Tax Claims
We protected the client against unjustified tax claims exceeding RUB 4 million.
View All Cases
EXPERT COMMENTARY
Comments and Publications on This Topic
Nikolay Nemkov and the experts at Konsultant Law Firm comment in the media on issues related to this practice area.
Switching from the Simplified Tax System to the General Tax System: Process, Changes and Risks
Read Publication ↗Konsultant Law Firm
The firm has been practicing since 2007. We handle litigation and complex legal matters for businesses in Krasnoyarsk, Moscow and other regions of Russia.
Since 2007
in legal practice
1,000+
court proceedings
Across Russia
Krasnoyarsk • Moscow • other regions
A Tax Dispute Starts Before Court
The business’s legal position begins to take shape as soon as the company receives the audit report, reviews the tax authority’s calculations and prepares its objections. At every later stage, the available arguments and documents depend on what was raised and submitted earlier.
Before challenging the tax authority, it is therefore important to understand not only what the company disagrees with, but also which facts and documents support its position.
How We Start Working on the Matter
01We Receive the Documents
The audit report, decision, demand, appeal, response from the superior tax authority and company documents — depending on the current stage of the dispute.
02We Analyze the Claims
We identify the disputed issues, amounts and the grounds relied upon by the tax authority.
03We Assess the Evidence
We review which documents support the business’s position and what materials are still missing.
04We Propose the Next Steps
Objections, an administrative appeal or proceedings in a Russian commercial court — depending on the current stage.
Initial Legal AssessmentLegal consultation with review of the matter — from RUB 5,000
MANAGING PARTNER
Konsultant Law Firm Lawyers
Managing Partner, Konsultant Law Firm
Nikolay Nemkov
More than 20 years of practice in complex property and corporate disputes. Practicing insolvency practitioner.
Tax Dispute Questions
What should a company do after receiving a tax audit report?
Do not delay the document review. Written objections may be submitted to the tax authority within one month from the date the tax audit report is received, either against the report as a whole or against particular findings. Before preparing the objections, the disputed issues, the tax authority’s calculations and the supporting documents should be compared.
Must the decision first be challenged before a superior tax authority?
The Russian Tax Code provides for a mandatory pre-court procedure when challenging non-regulatory acts of tax authorities, as well as actions or omissions of their officials. A complaint or appeal is filed with the superior tax authority through the tax authority whose decision is being challenged. Decisions of the Federal Tax Service of Russia itself are challenged in court.
How much time is available to file an administrative appeal?
An appeal against a decision imposing tax liability or refusing to impose tax liability following a tax audit must be filed before that decision enters into force. For a decision issued under Article 101 of the Russian Tax Code, this is generally one month from the date the decision is served.
What if the deadline for an appeal has already passed?
Missing the appeal deadline does not always eliminate the possibility of administrative protection. A tax-audit decision that has entered into force and was not challenged by appeal may be challenged before the superior tax authority within one year from the date it was issued. The exact procedure depends on the type of document and the current stage of the dispute.
When can a tax dispute be taken to a Russian commercial court?
After the mandatory pre-court procedure has been completed. Companies and individual entrepreneurs challenge decisions, actions and omissions of tax authorities in Russian commercial courts. The general filing period under the Russian Commercial Procedure Code is three months; when a tax inspectorate’s decision is challenged after an administrative complaint, the period is generally calculated from the date the superior tax authority’s decision is received.
Can a refusal to reimburse, refund or credit tax be challenged?
Yes. If a decision or action of the tax authority violates the taxpayer’s rights, it may be challenged through the prescribed administrative procedure and, where necessary, in court. The prospects of a particular dispute depend on the grounds for the refusal and the documents supporting the company’s position.
Which documents are needed for an initial assessment of a tax dispute?
The first documents needed are those showing the current stage and subject of the dispute: the tax audit report, the tax authority’s decision, a demand, any objections or complaints already filed, and the responses to them. Depending on the disputed issues, contracts, primary accounting documents, calculations, tax returns and other supporting materials may also be required. If the file is incomplete, we will first identify what is missing for the analysis.
Let Us Review Your Tax Dispute
Describe what the tax authority is claiming, the current stage of the dispute and which documents you have already received. For the initial assessment, the audit report or tax decision, the calculation of the disputed amounts and any objections or appeals already filed are particularly useful.