Tax legislation in Russia is complex and contradictory. Rules of calculation of taxes always change. Understanding all intricacies and numerous changes of the tax legislation is not in power of every specialist. Pre-trial resolution of tax disputes and tax arbitration takes much time, efforts and money. Besides fines and penalties, criminal liability may be inflicted on the organization’s director and chief accountant for violations of the tax legislation.
All these circumstances makes any director think about engagement of a competent specialist in the area of tax law for the purpose of maximum decrease of tax risks which means minimization of adverse consequences.
Tax audit is a voluntary examination of compliance of the procedure of tax calculation and payment with the requirements of the legislation of the Russian Federation, assessment of tax risks and elaboration of recommendations on minimization thereof, revelation of cases of unreasonable nonpayment and (or) overpayment of taxes.
It is reasonable to perform tax audit in the cases as follows:
- If you have not had tax audit for a ling time.
- If your chief accountant often changed.
- If in the course of your activity there are complex operations from the point of view of taxation and existence of significant tax risks (leasing, trust management of property, import, export supplies, construction, etc.).
Tax audit is performed in the areas as follows:
- Audit of tax liabilities with a view to compliance of calculated taxes with rules of the tax legislation;
- Optimization and planning of taxation;
- Analysis of methods of calculation of tax payments and usage of tax concessions with consideration to corporate structure and legal relationship with contractors;
- Tax audit of correctness of preparation of tax declarations and calculations of the client on all or separate kinds of taxes to be paid by it;
- Audit of tax risks;
- Tax audit of completeness and timeliness of tax payment.
By tax audit, we shall help you to minimize tax risks, to decrease probability of adverse consequences of tax inspections in the form of extra charge of taxes, fines and penalties. Tax audit helps to avoid criminal liability of director and chief accountant of the organization as to tax offences.
Tax audit is performed on a sample basis. Tax audit may be performed for any period of the Company’s activity, as a rule not exceeding 3 years. Number of stages and periods of audit are agreed at the stage of signature of the tax audit contract.
Tax audit is performed for the taxes as follows:
- Value added tax (VAT);
- Corporate income tax;
- Property tax, transport tax, land tax;
- Personal income tax (PIT), social contributions;
- “Special regimes” of taxation.
Tax audit may be performed for all taxes which are paid by the Client or for separate taxes which are the most important for the Client.
In consequence of the tax audit a Report is made.
The Report must show all facts of violation of the tax legislation revealed by the specialists of Company “RosCo” and recommendations on removal thereof as well as operations comprising tax risks for the Client revealed in the course of the tax audit.
Cost of tax audit depends on the scope of works, scale and complexity of the Client’s activity.
Cost of tax audit is made up of calculated labour costs on the project multiplied by the rate of work of specialist of Company “RosCo”.
1,500 rubles /1 hour of the specialist’s work/
(Certificate No 1809 dated 28.12.2009)
(Certificate No 78)
(Russian Society of Evaluators)
of Commerce and Industry
(Certificate No 123-973 dated 21.12.2009)
Partnership of Turkish Entrepreneurs (RTIB)
is included in the register of reliable enterprises of Moscow