Support of a field tax audit

32

tax audits successfully completed

17+ млрд.

billion rubles ($ 227 million) saved for our clients

years of legal practice

The most important information about tax practices in 1,5 minutes by Ilya Rusyaev

Why do 98% of field tax audits result in additional tax charges and fines?

98%

of audits result in additional charges.

66 million

Average amount of additional charges for companies: 66 million rubles ($ 880 000).

According to open statistics for the year 2023 provided by the Federal Tax Service (FTS):

The key reason for such statistics is that the FTS carefully selects companies and conducts a thorough analysis before a field tax audit. The selection of companies is carried out by the pre-check analysis department. The preanalysis involves a significant work, including analysing financial and economic activities, suppliers and contractors, checking the company in all available databases, obtaining documents from the company and its counterparties, obtaining documents from credit and financial organisations, analysing these documents and other information available for the FTS.

The analysis of the company's solvency, assets, management and ultimate beneficiaries is conducted.

13,5 million

Average amount of additional charges for individual entrepreneurs: 13,5 million rubles ($ 180 000).

A FTA is a lengthy and costly process. It is conducted when the tax authority understands the approximate amount that will be recovered (including via bankruptcy and holding controlling persons subsidiary liable) and the violations that led to it. Essentially, its implementation is the final stage for gathering additional evidence and preparing the field tax audit report. Based on the results of the FTA, a decision is made, which indicates the final amount of additional tax charges.

If a decision to conduct a field tax audit is made, it is practically impossible to avoid additional charges and fines. However, it is possible to reduce their amount and protect the management from being held subsidiarily or criminally liable.

Most likely, you are in one of the following two situations if you have landed on this page:

Information about the taxpayer.

The period under review (not exceeding 3 years before the year of the audit).

2. There is a risk of a field tax audit.

Turnover of the company exceeds 100 million rubles ($ 1,3 million), with no audit in the past 3 years.

The list of taxes, fees, and contributions subject to examination.

Rejection of your value added tax deduction claim.

Commencement of audits of your counterparties.

The information about the auditors.

Receipt of a call or a demand from the tax authority.

A decision has been made by the tax authority to conduct a field tax audit. The decision includes:

Indications that a FTA is being prepared for your company:

Inquiry from law enforcement agencies.

An employee of the company is summoned for questioning by the tax authority.

One of the company's accounts is blocked by a bank.

From the moment you receive a notification from the tax authority, time is working against you. In this situation, it is important to start preparing for the audit as quickly as possible - conduct an audit, bring order to the documents, and correct any errors. Timely preparation will allow you to save millions of rubles.

There are 12 criteria established by the FTS and more than 20 indirect criteria that indicate the preparation of a tax audit for a company.

In this case, you have time and opportunity to prepare. To avoid or minimise additional charges, it is important to prepare necessary documents, correct errors, and cooperate with counterparties. It is also crucial to develop a strong legal position that takes into account all relevant circumstances.

Get an assessment of the risk of a FTA and the risks of additional tax charges and fines from our expert.

We will help you pass the field tax audit with minimal costs

01

We analyse the data for submission to the tax authority.

02

We identify violations and prevent abuse of power.

We protect your interests during the FTA, helping to avoid or reduce additional charges and fines.

We have been protecting business interests in tax disputes for over 17 years. Depending on the circumstances, we develop a strategy that allows you to handle the situation with minimal costs.

• We prepare for the FTA: conduct an examination of reporting, payment documents, and ensure accuracy in reports and paperwork, resolving discrepancies.
• We provide support accompanying you during the FTA and protect your rights at all stages of the audit: information provision, inspections, questionings, document seizures, etc. Consult on any issues and solve arising problems.
• We challenge the results. In case of a disagreement with the audit results, we prepare objections and challenge the decision through pre-trial or judicial procedures.

03

We prepare and accompany the employees during questioning.

04

We monitor the legality and the procedure of expert examination.

Receive personal consultation from Ilya Rusyaev regarding the support of a tax inspection and identification of real risks for your company.

32 tax audits successfully completed

Former employees of the FTS in our staff

17+ billion rubles ($ 227 million) saved for clients

05

We accompany the inspection of the company's assets and ensure legality.

06

We appeal the results of the audit and prove the innocence of the company.

Cost and terms of the field tax audit support

Depending on the situation, we develop a comprehensive set of measures to pass the FTA quickly with minimal costs. The support service includes:

01

Comprehensive assessment of the company's activities, relationships with counterparties, identification of risks during the FTA.

02

Audit of the company's accounting and financial activities, resolution of discrepancies, arranging the documentation.

03

Study of the requests from the tax authority, preparation of necessary information, and protection of the important information in accordance with the law.

30 000 rubles ($ 400) per hour or 350 000 rubles ($ 4700) per month.

Cost of the FTA support

04

Working out a legal strategy, explaining it to all the parties involved, including the tax authorities.

05

Support and monitoring of all actions of the tax authority employees during the inspection, identification and appeal of violations.

06

Challenge of the FTA results, protecting the interests of the company and its management through pre-trial and judicial procedures.

The secure share of VAT deductions

How should large businesses pay taxes?

Tax benefits for large businesses

How can an individual entrepreneur pay 1% instead of 6%?

Why is it important to pay taxes correctly?

How to obtain tax benefits?

Cash-out and fictitious VAT

Where do small business taxes go?

How to calculate income tax?

What to do with paper VAT in stock?

7 признаков подготовки налоговой проверки

7 signs of tax audit preparation

What is a tax gap?

What do taxes on the simplified taxation system go to?

The reasons why you can trust us with the support of the field tax audit?

17 years of defending clients' interests in tax disputes

200+ successful cases of various complexity annually

32 successful tax audits completed

370 companies successfully liquidated

95 bankruptcy procedures finalized

Over 17 billion rubles ($ 226 666 666,67) saved for our clients

Ilya Rusyaev

Director of the law firm "Rusyaev and Partners"

What you get when choosing "Rusyaev & Partners"

Evaluation from the perspective of the Federal Tax Service

You see your company's operations the way the tax authorities do. You understand the existing risks and anticipate the questions you may be asked. Our experts have experience of work in the Federal Tax Service and are familiar with all the nuances and pitfalls.

01

Effective protection

We study the situation, develop and implement a comprehensive set of measures to protect your interests before the tax authorities. We know how tax authorities apply legal norms and how to create effective protection in certain situations.

02

Resolution of complex issues

You resolve tax and legal issues quickly and efficiently. Our high-level contacts and the status of our company's leaders and partners, enable us to find solutions promptly in contentious situations.

03

Absolute confidentiality

Maximum honesty is the key to our successful collaboration. You can provide us with any confidential information without fear. We guarantee its security and sign a non-disclosure agreement.

04