NAFCO LLC is one of the few Russian law firms specializing in the issues of support of the procedure of transition of companies from various sectors of the economy, including the energy sector, to tax monitoring, as well as issues of support of the company in the procedure of tax monitoring. application for tax monitoring; regulations for information interaction; information about interdependent persons; accounting policy for the purposes of taxation of the organization; documents on the internal control system (control procedures, evaluation the level of the internal control system and information about the organization of the internal control system).
The company "NAFCO" LLC has successful experience in both implementing projects to support the procedure of transition of companies to tax monitoring, and consulting projects related to the support of companies during their stay in the tax monitoring procedure. The company also has a successful experience in resolving tax disputes complicated by various industry regulations, which is necessary for analyzing disclosed tax risks and determining control procedures.
Tax monitoring as a form of tax control has been in effect since 2016. At the moment, more than 95 large companies have used the opportunity to join the procedure.
Deadlines for submitting to the tax authority an application for tax monitoring and all materials.
An application for tax monitoring is submitted by an organization to the tax authority at the location of this organization no later than September 1 of the year preceding the period for which tax monitoring is carried out.
Documents for entry into tax monitoring:
The decision to conduct tax monitoring is made by the tax authority before November 1 of the year in which the application for tax monitoring is submitted (Article 105.27 of the Tax Code of the Russian Federation).
The company offers the following services:
Determination and assessment of the level of the ICS organization, including for compliance with the requirements of the Federal Tax Service of Russia; Assessment of the current state of the efficiency of tax business processes and the quality of tax data, the level of accounting automation, development of recommendations for finalizing current tax business processes; Identification of existing tax risks, including identification of risks for the purposes of their disclosure to the tax authority, identification of measures to reduce tax risks; Assessment of the effectiveness of existing control procedures and development of recommendations for their improvement, including their automation; Improvement of the LNA regulating the organization and functioning of the ICS; Development of options for information interaction and disclosure of information to tax authorities.
Preparation of a set of documents
Preparation and coordination of the roadmap with the Federal Tax Service of the KN and the Federal Tax Service of Russia; Preparation of presentation materials about the company and the company's accounting system; Discussion of materials and presentation of the company to the tax authorities; Preparation of an application, information about the participants of the organization (shareholders), rules of information interaction; information about the organization of the internal control system; forms of reporting on the ICS: risks identified for tax monitoring purposes; control procedures carried out for tax monitoring purposes; analysis of control procedures carried out for the purposes of tax monitoring; matrix of risks and control procedures; results of control procedures carried out for the purposes of tax monitoring; assessment of the level of the organization of the ICS; measures to improve the ICS.
Written and oral advice on taxation, accounting and tax accounting. Analysis and evaluation of planned corporate procedures and transactions in order to identify and eliminate negative tax consequences and tax inefficiency. Development of legal positions on controversial taxation issues, taking into account the established judicial practice and the position of fiscal authorities. Development of recommendations to eliminate tax risks. Preparation of legal opinions on the interpretation and application of legislation on taxes and fees and other complex legal issues. Development of accounting policy for taxation and accounting purposes. Assistance in filling out tax returns. Conducting practical seminars on topical issues of taxation.
Verification of the correctness of tax accounting, registration of primary documents. Identification of existing tax risks, analysis of tax risks in relation to specific corporate events and transactions. Legal assessment of the economic validity of the expenses incurred, the "tax benefit" received. Legal assessment of the likelihood of claims from the tax authorities, prospects for judicial appeal of decisions /requirements of the inspection. Identification and realization of potential "tax reserves" for various types of taxes.
Legal support and strategy development when tax authorities conduct tax control measures (desk, field, "counter" tax audits): Analysis of the legality of the decision to appoint an audit; Analysis of the requirements (requests, instructions and other documents) of the tax authority; Preparation of responses to the requirements of the tax authorities on the submission of documents and explanations; Verification of documents prepared for submission according to the requirements of the tax authority.
Pre-trial appeal of the results of desk and/or on-site tax audits:
Preparation of objections to the tax audit report; Preparation of objections based on the results of additional tax control measures; Preparation of an appeal and/or a complaint against the effective decision of the tax authority; Support during expert research on controversial episodes at the stage of implementation of tax control measures; Assistance in attracting alternative experts on the taxpayer's side.
Representation of taxpayers' interests in the tax authority within the framework of on-site and desk tax audits:
When considering audit materials (participation in objections); When considering materials of additional tax control measures; When interviewing managers, witnesses and other persons on the part of taxpayers; During the reconciliation of calculations and the submission of documents and explanations.
Development of a judicial strategy for a tax dispute. Preparation of an application for interim measures in the framework of tax disputes. Collection of necessary evidence; organization of expert research. Preparation of all necessary procedural documents. Representation of the Client's interests in tax disputes (appeal of actions/omissions, non-normative legal acts of tax authorities) in arbitration courts of all instances. Representation of the Client's interests at the stage of enforcement proceedings.