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On 15 July, the work group met to discuss improvements to tax administration. The Expert Board for improving tax legislation, as well as administrative and judicial practice, under the Russian Chamber of Commerce and Industry has resumed the group's work, managed by experts from Pepeliaev Group.
Leonid Kravchinsky, a partner at Pepeliaev Group, has been appointed the head of the work group. Alena Kanygina, a senior associate at Pepeliaev Group, was selected as the group's moderator. Speaking at the meeting were the company’s experts, Sergey Savseris, a senior partner at the firm, and Egor Lysenko, head of the Siberian Office.
The participants discussed tax control from the perspective of the legal principles of fairness, comprehensiveness, completeness and objectivity. Egor Lysenko, who heads Pepeliaev Group’s Siberian Office, shared examples of courts turning to such legal principles.
In the opinion of Sergey Savseris, to avoid possible abuses on the part of tax authorities, the restructuring of tax implications must be conducted fully and in sequence. At the same time, one cannot allow for an additional assessment of tax in excess of the actual damage caused to the state budget. To this effect, costs connected with the gain must be factored in, while benefits and deductions must be applied for new legal models irrespective of whether the actual suppliers have been identified.
While discussing how tax authorities put pressure in taxpayers, the participants paid attention to various forms of abuse. The speakers noted that approaches to tax control had to be revised. These approaches should include requesting documents based on sound reasons, cutting back on excessive enquiries of counterparties, and avoiding abuse when summoning employees of audited companies and third parties for questioning, as well as when appointing expert examinations.
The next meeting of the work group for improving tax administration has been scheduled for September.
Photo: Chamber of Commerce and Industry
