The tax authorities considered that since the organization was registered in one district of Yekaterinburg, and carried out its activities in another, without creating a separate subdivision, the fact of a tax violation was obvious.
A tax audit was carried out with respect to the company’s client, as a result of which an act was drawn up on the discovery of facts indicating tax violations. According to this document, the organization committed a tax offense under paragraph 2 of Art. 116 of the Tax Code of the Russian Federation, i.e. conducting business without being registered with a tax authority. For committing this offense, the organization was threatened with a fine of 1,450,000 rubles.
The tax authorities considered that since the organization was registered in one district of Yekaterinburg, and carried out its activities in another without creating a separate subdivision, the fact of violation was obvious.
Vasily Dryga, Managing Partner of Rezolut, having analyzed the circumstances of the case and collected the necessary evidence refuting the conclusions of the tax authority, prepared objections to the tax audit act and took part in their consideration by the tax authority. Vasily proved that due to the lack of adequate and sufficient evidence of the creation of stationary jobs by the organization, the conclusions about the need to register a separate subdivision are unfounded. Together with other violations of the audit procedure committed by the tax authority, this indicated the absence of a tax offense.
The head of the tax authority, agreeing with the arguments of the lawyer, made a decision to refuse to bring the client of Rezolut to tax liability for committing a tax offense under paragraph 2 of Art. 116 of the Tax Code of the Russian Federation.
According to Vasily Dryga, the stereotype that the consideration of objections in the tax authority is an empty formality, and the decision of the tax authority repeats the act in question almost as a carbon copy, is not always correct, and therefore you should not give up early or immediately prepare for a court appeal.