Head of FBK Legal's Tax Litigation Practice, Galina Akchurina on Tax Reviews
Head of FBK Legal’s Tax Litigation Practice, Galina Akchurina emphasized that when it’s impossible to calculate total receipts of the company, it means that intention not to pay tax is there. At the same time, if computational method was applied to the company, you “should take a calculator and put your numbers against the calculations of tax authorities”. As Galina Akchurina noted, usually tax authorities tend to calculate only hidden income. It is reasonable to state to the court that computational method suggests revealing not receipts but amounts of taxes to be paid in budget.
Galina Akchurina in her interview to Forbes.ru commented upon the news regarding increasing number of cases of tax authorities applying computational method — determining the tax amount similarly. “On the grounds thereof it is possible to present your own calculation, on the grounds of data on other taxpayers which the tax inspection referred to inclusively”, the expert concluded.
