Project on improvement of procedure for tax disputes was submitted to RMEU by the lawyers of FBK Legal.
A number of amendments to the draft law aimed at improving procedure for tax disputes were submitted by the lawyers of FBK Legal as a part of their consultation support to the Russian Manufacturers and Entrepreneurs Union (RMEU).?
‘It shall be noted that RMEU has supported our idea of formulating to the Federal Tax Service of Russia the task to provide the taxpayers with possibility to get actual information on proceeding of claims advanced to the supreme tax authorities. At the moment this is rather difficult to do. At the same time the system of information obtainable per Internet has been in operation at the arbitration courts. Tax authorities make great efforts to ensure their transparency, in particular by using modern means of electronic communication, so we can be sure that our proposal related to proceedings of claims falls within the trend and will be regarded positively’, - FBK Legal?s head of Tax Resolution practice Alexey Yakovlev said. According to him another very important issue that will be most probably disputed by business and Tax Service is the possibility to provide additional documents as attachment to the claim advanced to the supreme tax authorities. This right is supposed to be restricted significantly by the current version of draft law. But if the FTS really wants to reduce number of claims to be proceeded by the courts, it is absolutely necessary to reserve this right of taxpayers to submit additional documents to the claim with no restriction whatsoever?.
Another amendment proposed to be introduced in the law, namely taxpayers? right to go to law in case the appeal was not considered within the period prescribed. ?Some delays may be caused by lacking of documents or by the fact that tax authorities really need more time to draw a just decision in some untypical cases. Such a decision may be even taken to the benefit of taxpayer. Appealing to court at delay in proceeding of claims is a typical practice for Europe, but we do not believe it would be quite right to accept this experience: they have six months as a period for proceeding of claims, and we have only two?, - Yakovlev said.
‘It shall be noted that RMEU has supported our idea of formulating to the Federal Tax Service of Russia the task to provide the taxpayers with possibility to get actual information on proceeding of claims advanced to the supreme tax authorities. At the moment this is rather difficult to do. At the same time the system of information obtainable per Internet has been in operation at the arbitration courts. Tax authorities make great efforts to ensure their transparency, in particular by using modern means of electronic communication, so we can be sure that our proposal related to proceedings of claims falls within the trend and will be regarded positively’, - FBK Legal?s head of Tax Resolution practice Alexey Yakovlev said. According to him another very important issue that will be most probably disputed by business and Tax Service is the possibility to provide additional documents as attachment to the claim advanced to the supreme tax authorities. This right is supposed to be restricted significantly by the current version of draft law. But if the FTS really wants to reduce number of claims to be proceeded by the courts, it is absolutely necessary to reserve this right of taxpayers to submit additional documents to the claim with no restriction whatsoever?.
Another amendment proposed to be introduced in the law, namely taxpayers? right to go to law in case the appeal was not considered within the period prescribed. ?Some delays may be caused by lacking of documents or by the fact that tax authorities really need more time to draw a just decision in some untypical cases. Such a decision may be even taken to the benefit of taxpayer. Appealing to court at delay in proceeding of claims is a typical practice for Europe, but we do not believe it would be quite right to accept this experience: they have six months as a period for proceeding of claims, and we have only two?, - Yakovlev said.
