refund

Confirmation of the actual costs of a large developer-investor to obtain a VAT refund from the budget

Mikhail Begunov

The client was rendered services on justification of expenses for construction of non-residential premises. As a result of support of desk audit of VAT return for refund, the tax authority established the illegality of claimed deductions in the chain of suppliers due to the lack of a source for VAT refunds. As part of the audit support, the tax authority succeeded in developing a legal position that confirmed the reality of performing the work by contractors. They also managed to prove that there were no grounds to hold the client liable for the actions of third parties for non-payment of taxes to the budget and formation of VAT gaps.

As a result of consulting on the submission of supporting primary documents, preparation of contractor witnesses, it was possible to refund the entire claimed amount of VAT from the budget.

Services were rendered to confirm the actual costs of the shared participant in the construction of non-residential premises

Mikhail Begunov

A legal entity, a shareholder of non-residential premises construction, applied for legal assistance on VAT refund from the budget on invoices issued by agency method through the developer of the construction. The builder had been deducting invoices for a long period of more than 5 years and reissued them to the client. As part of the audit support, we were able to develop a legal position confirming the reality of work performed by the developer's counterparties, including the validity of VAT refunds from the budget on invoices beyond the three-year period.

As a result of consulting on the submission of supporting primary documents, preparation of contractor witnesses, it was possible to refund the entire claimed amount of VAT from the budget.