The tax audit support service is designed to protect the taxpayer’s interests at all stages of audit procedures as outlined in the Russian Tax Code (RTC). It covers both desk and field audits, including all types of tax control activities.

1. Desk Audit Support

Desk audits are conducted based on tax returns and documents submitted by the taxpayer, without on-site inspections. Key aspects include:

• Document Preparation – Drafting and submitting amended tax returns (Article 88 of the RTC), along with additional explanations and clarifications.
• Data Accuracy Analysis – Reviewing the accuracy of tax return data to minimize the risk of errors being detected.
• Responding to Tax Authorities’ Requests – Preparing well-substantiated responses to tax authority inquiries to ensure completeness and correctness of the information provided.

2. Field Audit Support

Field audits cover all aspects of a taxpayer’s activities and require active participation. Key support measures include:

• Defense Strategy Development – Considering the specifics of the client’s business, analyzing previous audits, and identifying potential risks.
• Evidence Collection – Preparing supporting documentation, including contracts, accounting records, and internal regulations (Article 93 of the RTC).
• Procedure Control – Ensuring compliance with procedural rules established by Articles 89 and 92 of the RTC.

3. Representation During Control Activities

Representation involves direct participation of legal and tax professionals in audit procedures, including:

• Interrogations – Preparing employees for questioning (Article 90 of the RTC) and ensuring their rights are protected.
• Inspections and Document Seizures – Monitoring the legality of inspections (Article 92 of the RTC) and document seizures (Article 94 of the RTC).
• Protocol Verification – Reviewing tax authority reports and protocols to ensure compliance with legal requirements.

4. Document Support

This service includes:

• Response Preparation – Drafting accurate and legally sound responses to tax authorities’ requests.
• Drafting Legal Documents – Preparing objections, clarifications, petitions, and other procedural documents.

Benefits of Tax Audit Support

Tax audit support helps to:
✔ Minimize the risks of additional tax assessments and penalties.
✔ Ensure compliance with taxpayer rights.
✔ Prevent unlawful actions by tax authorities.

The service is based on the provisions of the RTC and judicial practice, ensuring its high effectiveness.