Pre-trial appeal of the results of the tax inspection of a dairy processing plant

The Federal Tax Service conducted an on-site tax audit of a dairy processing plant. The essence of the claims of the tax authority was reduced to the creation of a formal document flow with counterparties in the actual purchase of milk from individual entrepreneurs and organizations applying special taxation regimes.

Having studied all the materials of the tax audit, we were able to prove that during the on-site audit, the tax authority collected comprehensive evidence of the reality of business transactions with disputable counterparties.

We also identified gross procedural violations of the tax authority, namely:

• ✓the disputed decision was made by the head of the tax authority, who did not participate in the consideration of the audit materials and the taxpayer's objections;
• ✓the decision was made with a delay of 22 months, such unlawful delay led to an increase in penalties by almost half.

Pointing out these violations significantly strengthened our position and made it possible to achieve the cancellation of most of the additional charges at the pre-trial stage.