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Frequent changes in the tax legislation raise many questions from taxpayers. Tax disputes have become an integral part of many companies, not to mention the presence of textual discrepancies in the interpretation of certain provisions of the Tax Code. No one is immune from the necessity to prove his case in the administrative and legal processes.

In order to win the argument, not only with regulatory authorities, it is necessary to build a correct and effective line of defense of your legal interests. Excellent advance preparation is halfway to victory. The success of legal argument, in the vast majority of cases, depends on timely access to legal and economic experts and a reasoned defense on the basis of an independent economic examination.

“We have to be as useful to our clients as possible. This is the effective partnership to work towards a common goal, “- Olena Makeieva emphasizes.

This service is effectively used for administrative appeal against tax authorities’ decisions, as well as when considering economic, civil and criminal court cases.

Questions considered by forensic examination:

  • Whether the reduction of tax base specified in the act of the STI for the period and the accrual for the payment of taxes and obligatory payments to the budget are documented or not?
  • Whether the revenues (expenditures) defined and declared by the enterprise for the period comply with the provided primary documents and the requirements of the Tax Code of Ukraine?
  • Whether the costs of the enterprise for the period, forming the cost of goods sold, work performed, services rendered are confirmed?
  • Whether the accrual of depreciation for the period reflected in the tax accounting is confirmed documentarily and normatively?
  • Whether the conclusions of the STI’s act on overstatement of the stated amount of VAT budgetary compensation for the period are confirmed or not?
  • Whether the validity of the use of zero VAT rate by enterprise for export operations under the contract is confirmed documentarily or not?
  • Whether the travel expenses are compensated reasonably (in what amount)?

and many other issues in the field of accounting and tax accounting.

Examination involves a thorough study by a forensic expert on the basis of special knowledge of material objects, which contains information about the state of affairs at the stage of preliminary investigation or direct review in court.

The conclusion of the court expert is often the most effective argument for the regulatory authorities, and objective professional opinion of the independent expert may be the guarantee of a fair and legal court decision.

For more information about these services, please, contact us at the below mentioned coordinates:

+38 044 482 28 58

+38 044 568 57 95

t.grigorian @ ap-center.com