We help to recover excess VAT after the tax authority has refused a refund. Most often we are approached by exporters who were refused a refund following a thematic audit. The tax authorities refer to violations at second and third tier suppliers, the absence of replies to requests for counter-audits, discrepancies in import documents and electronic invoices, and other formal grounds.
We analyse the refusal, prepare a complaint to the Ministry of Finance and, where required, a claim to the administrative court, seeking to have the refusal declared unlawful and the tax refunded. Refund deadlines depend on the course of the administrative and court procedures, so we cannot guarantee them, but we consistently defend the taxpayer's right to a refund. We also support the refund at the thematic audit stage: we prepare explanations and documents to reduce the risk of refusal.
We verify the correctness of export operations documentation, compliance of e-invoices and customs documents, and identify potential risks before submitting the application.
We monitor the tax authority's compliance with inspection procedures, promptly submit explanations and documents, and eliminate identified discrepancies.
We prove that for VAT refund, only transactions with direct suppliers (first level) matter, not the entire counterparty chain.
We document facts of late request submissions, lack of comprehensive investigation of circumstances, and other inspection procedure violations.
We promptly prepare explanations for document discrepancies, submit corrected e-invoices from information systems, and prove good faith.
We represent your interests in court, prove the illegality of the tax authority's formal approach, and use current judicial practice in your favor.
We achieve VAT refund in full, establish a document flow system for trouble-free receipt of refunds in the future.
The remuneration consists of a fixed part from KZT 1,500,000 and a part that depends on the result, which is calculated as a percentage of the tax refunded as a result of the dispute. The final cost depends on the refund amount, the number of tax periods and the stage of the dispute, and is set in the contract.
Situation. Following a thematic audit, the tax authority refused an exporting company a refund of excess VAT. The grounds were violations at second and third tier suppliers, discrepancies in import documents and electronic invoices, and the absence of a reply to a request to the Russian tax authorities.
Task. To challenge the refusal in court and preserve the company's right to a refund.
Result. The court declared unlawful the refusal to refund VAT for the first and second quarters of 2023 and obliged the tax authority to repeat the refund procedure taking the court's legal position into account. The refusal for the fourth quarter of 2022 was upheld, because the export actually took place in the third quarter. The court's position applies to the company's further refunds.
The remuneration consists of a fixed part from KZT 1,500,000 and a part that depends on the result. The percentage and the final cost are set in the contract.
We study the export documents, the audit documents and the refusal, assess the prospects of a refund and name the cost before the contract is signed.
Tax authorities often refer to such violations. We check how they relate to your transactions with direct suppliers and challenge the refusal where they are irrelevant to the refund.
We analyse the refusal and prepare a complaint to the Ministry of Finance and a claim to the administrative court.
Leave a request on the page or write to info@salyk.net
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