FBK Legal Delivers Series of Tax Webinars

Irina Fedoskina and Andrey Elistratov have spoken about tax control and tax audits at the final webinar of a series arranged by CFOCAFE FinTaxTop in 2021. Irina?s speech was dedicated to tax control trends and its earlier stages, such as pre-audit analysis and measures taken to encourage taxpayers to pay taxes. The lawyer shared her experience in effective interaction with tax authorities outside tax audits, mentioned an issue of tax clauses used to collect taxes from counterparties after their voluntary payment and underlined the lack of consistent approaches applied by courts. Based on our practices and court precedents, Irina gave recommendations on how to reply to claims, explained nuances of requests for documents outside tax audits and mentioned reasons why claims may be recognised excessive or unlawful. Andrey told the audience who can be interrogated as a witness, when employees of counterparties may be called in for questioning and what interrogations mainly aim for. The lawyer provided examples of standard questions from tax inspectors during interrogations and reasonable replies to them, and explained the procedure for visual inspection. In addition, Andrey advised on how to get ready for questioning and visual inspections and which tactics to choose.