Citizens most often encounter the fact that the agency "forgets" about their benefits from property tax, land and transport taxes, etc. Also, the notice often incorrectly indicates the term of ownership of the property or share in the ownership right. Because of this, the amount of payment is overstated, said the chief tax adviser of the law firm Tax Compliance, Yulia Pavlova.
. With regard to companies, the most common mistake is incorrect calculation of income tax arrears. This usually happens when inspectors believe that the business has received an unreasonable tax benefit from transactions with counterparties - suppliers of goods, said Yulia.
"The tax authority, according to the primary documents, may completely refuse to recognize the costs of operations with counterparties to take the goods into account, without making sure of the actual write-off of these goods in the declared amount to the cost price," explained the expert.
Often, tax authorities are wrong in situations where the line between tax optimization and business splitting is not so big and obvious. "For example, the scheme of selling goods to the final buyer through an interdependent person, applying a special regime. It allows to avoid paying VAT and income tax. Such schemes may be within the limits of the current legislation, but sometimes the Federal Tax Service considers them as a violation, which is reflected in the wrong calculation of taxes", - says Pavlova.
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