Articles by Galina Akchurina



Attempts at Tightening Tax Administration 2011

  • 10 May 11
  • FBK-Legal
On October 2010, a letter, N AS-37-2/12931@, was published by the Federal Tax Service. The Tax Office has sent the tax inspectorate recommended forms for notification of the need for familiarization with documents connected with the calculation and payment of taxes, and of the act of opposition to tax audits, in respect to the carrying out of desk and field tax audits.

Tax Authorities Must Identify Actual Tax Liabilities, Not Add Later Tax Charges

  • 07 December 10
  • FBK-Legal
In 2010, the Presidium of the Supreme Arbitration Court of the Russian Federation adopted a series of rulings Ч Ruling of the Presidium of the Supreme Arbitration Court dated July 6, 2010, No. 17152/09, Ruling of the Presidium of the Supreme Arbitration Court dated June 26, 2010, No. 1997/10, and others Ч with the following content.

Tax Administration in Russia: Legal Defense of TaxpayersТ Rights in 2009

  • 08 December 09
  • FBK-Legal
Tax administration reform is ongoing in the Russian Federation.

Prevention of Uncontested Recovery of Additionally Accrued Taxes

  • 19 May 09
  • Head of Litigation Practice, FBK-Legal
During the economic crisis, when the majority of companies feel the acute lack of free cash assets, unlawful additional accrual of taxes by the results of tax inspections, as well as further collection of such taxes may lead to serious negative consequences for business.

Breach of Procedure Leads to Refusal to Collect Taxes From the Taxpayer

The Tax Code pays much attention to the legal governing of both the procedure for calculation and payment of taxes as well as the procedure of tax administering.

Tax Blackmail Through the Use of the Taxpayer's Personal Account Card

  • 11 December 07
  • FBK-Legal
All companies are registered with the tax authorities by means of special cards called taxpayer's personal account cards that keep payment records. They usually contain information about the taxpayer's settlements with the budget and the current tax due.

Tax Blackmail Through the Use of the Taxpayer's Personal Account Card

  • 11 December 07
  • FBK-Legal
All companies are registered with the tax authorities by means of special cards called taxpayer's personal account cards that keep payment records. They usually contain information about the taxpayer's settlements with the budget and the current tax due.

Judicial Disputes Concerning Taxation of Leasing Transactions

  • 05 June 07
  • Head of group of tax disputes, FBK-Legal
One of the basic tax claims concerning leasing transactions relates to the refusal to provide deductions on VAT paid by the leasing company to the supplier of the leased property and involving borrowed assets and additional VAT and profit tax charges concerning leaseback transactions, which are recognized by the tax authorities as economically unfounded.