X St. Petersburg International Legal Forum

X St. Petersburg International Legal Forum

Anna Karpova, Financial Director, Nikita Zharov, Senior Tax Consultant, and Andrey Solomyanyi, Partner, took part in the forum in the honorary status of "Business Partner".

On June 29 Andrey spoke in an open discussion within the "MLA and regulation" on "The development of forms and methods of tax control. In it Andrey told about the activities of pre-inspection analysis.

He noted that the absence of any normative regulation of the complex activities of the tax authorities in the pre-inspection analysis and registration of their results in the form of a protocol encouraging taxpayers to voluntary payment of taxes, as well as requirements for disclosure of information and documents that indicate a possible offense committed by a particular taxpayer indicates the presence of legal uncertainty in the mechanism of protection of rights in the specified procedure.

To avoid this, it is necessary to develop a new approach to the regulation of this process to normatively enshrine the rights and obligations of the parties in part:

  • the obligation of the tax authority to disclose to the taxpayer information and documents confirming the existence of the alleged violation;
  • the right of the taxpayer to provide explanations or objections within the prescribed time limits;
  • the obligation to record the results of agreements reached or to seek other options for formalizing the results of interaction between the tax authority and the taxpayer at the pretrial stage.


You can view a recording of the discussion at the link.