{"id":2064,"date":"2025-10-27T10:47:37","date_gmt":"2025-10-27T05:47:37","guid":{"rendered":"https:\/\/salyk.net\/?page_id=2064"},"modified":"2026-10-25T02:43:23","modified_gmt":"2026-10-24T21:43:23","slug":"pravovoe-soprovozhdenie-vozvrata-prevysheniya-nds","status":"publish","type":"page","link":"https:\/\/salyk.net\/eng\/vat-refund\/","title":{"rendered":"VAT Refund"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"2064\" class=\"elementor elementor-2064\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-57f20ce3 e-con-full e-flex e-con e-parent\" data-id=\"57f20ce3\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-59737021 e-flex e-con-boxed e-con e-child\" data-id=\"59737021\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-70c51340 elementor-icon-list--layout-inline elementor-align-center elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"70c51340\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-inline-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Home<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Services<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-72670ae2 elementor-widget elementor-widget-heading\" data-id=\"72670ae2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">VAT Refund<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6431a894 e-flex e-con-boxed e-con e-parent\" data-id=\"6431a894\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-5ff2f1ac e-con-full e-flex e-con e-child\" data-id=\"5ff2f1ac\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-699c71b0 elementor-widget elementor-widget-image\" data-id=\"699c71b0\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"578\" src=\"https:\/\/salyk.net\/wp-content\/uploads\/2026\/05\/8_Razrabotka_korporativnyh_dokumentov-chb-1024x740.png\" class=\"attachment-large size-large wp-image-2429\" alt=\"\" srcset=\"https:\/\/salyk.net\/wp-content\/uploads\/2026\/05\/8_Razrabotka_korporativnyh_dokumentov-chb-1024x740.png 1024w, https:\/\/salyk.net\/wp-content\/uploads\/2026\/05\/8_Razrabotka_korporativnyh_dokumentov-chb-300x217.png 300w, https:\/\/salyk.net\/wp-content\/uploads\/2026\/05\/8_Razrabotka_korporativnyh_dokumentov-chb-768x555.png 768w, https:\/\/salyk.net\/wp-content\/uploads\/2026\/05\/8_Razrabotka_korporativnyh_dokumentov-chb-18x12.png 18w, https:\/\/salyk.net\/wp-content\/uploads\/2026\/05\/8_Razrabotka_korporativnyh_dokumentov-chb.png 1475w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-43ebc537 elementor-widget elementor-widget-heading\" data-id=\"43ebc537\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">VAT Refund<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63af489c elementor-widget elementor-widget-text-editor\" data-id=\"63af489c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>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.<\/p><p>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.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-25484759 e-flex e-con-boxed e-con e-child\" data-id=\"25484759\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-7ba208e8 e-con-full e-flex e-con e-child\" data-id=\"7ba208e8\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6c6ea9b2 elementor-widget elementor-widget-heading\" data-id=\"6c6ea9b2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">TYPICAL GROUNDS FOR VAT REFUND DENIAL<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a3353ba elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"1a3353ba\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">The tax authority refers to violations by suppliers at levels 2-3 of the \"Pyramid\" with\nwhom you had no direct contractual relations;<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">VAT refund denial due to technical discrepancies in goods import declarations and e-\ninvoices without requesting explanations and checking corrected documents;<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Sending requests to take measures to eliminate violations 1-2 days before the inspection\nends without the possibility of timely response;<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Formal conduct of thematic inspection without comprehensive investigation of actual\ncircumstances and objective document analysis;<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Early completion of inspection without waiting for responses to their own requests to\nthird parties;<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Superficial analysis of information system data without requesting necessary\nexplanations from the taxpayer;<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Expansive interpretation of counterparty verification norms contrary to established\njudicial practice.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b4a71c5 elementor-widget elementor-widget-heading\" data-id=\"b4a71c5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">HOW DO WE ACHIEVE RESULTS?<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-52ffd2a1 elementor-position-left elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"52ffd2a1\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img decoding=\"async\" width=\"1000\" height=\"1000\" src=\"https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/uvedomleniya.png\" class=\"elementor-animation-grow attachment-full size-full wp-image-1948\" alt=\"\" srcset=\"https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/uvedomleniya.png 1000w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/uvedomleniya-300x300.png 300w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/uvedomleniya-150x150.png 150w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/uvedomleniya-768x768.png 768w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/uvedomleniya-12x12.png 12w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure><div class=\"elementor-image-box-content\"><h4 class=\"elementor-image-box-title\">Preliminary preparation<\/h4><p class=\"elementor-image-box-description\">We verify the correctness of export operations documentation, compliance of e-invoices and\ncustoms documents, and identify potential risks before submitting the application.<\/p><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b47e86c elementor-position-left elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"6b47e86c\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img decoding=\"async\" width=\"1000\" height=\"1000\" src=\"https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/Formirovanie-dokazatelnoj-bazy.png\" class=\"elementor-animation-grow attachment-full size-full wp-image-1950\" alt=\"\" srcset=\"https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/Formirovanie-dokazatelnoj-bazy.png 1000w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/Formirovanie-dokazatelnoj-bazy-300x300.png 300w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/Formirovanie-dokazatelnoj-bazy-150x150.png 150w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/Formirovanie-dokazatelnoj-bazy-768x768.png 768w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/Formirovanie-dokazatelnoj-bazy-12x12.png 12w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure><div class=\"elementor-image-box-content\"><h4 class=\"elementor-image-box-title\">Thematic inspection support<\/h4><p class=\"elementor-image-box-description\">We monitor the tax authority's compliance with inspection procedures, promptly submit\nexplanations and documents, and eliminate identified discrepancies.<\/p><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8bdf02d elementor-position-left elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"8bdf02d\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"1000\" src=\"https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/Ekonomicheskoe-obosnovanie.png\" class=\"elementor-animation-grow attachment-full size-full wp-image-1947\" alt=\"\" srcset=\"https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/Ekonomicheskoe-obosnovanie.png 1000w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/Ekonomicheskoe-obosnovanie-300x300.png 300w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/Ekonomicheskoe-obosnovanie-150x150.png 150w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/Ekonomicheskoe-obosnovanie-768x768.png 768w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/Ekonomicheskoe-obosnovanie-12x12.png 12w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure><div class=\"elementor-image-box-content\"><h4 class=\"elementor-image-box-title\">Protection from formal claims<\/h4><p class=\"elementor-image-box-description\">We prove that for VAT refund, only transactions with direct suppliers (first level) matter, not the\nentire counterparty chain.<\/p><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-53e88a4 elementor-position-left elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"53e88a4\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"1000\" src=\"https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/Pravovaya-pozitsiya.png\" class=\"elementor-animation-grow attachment-full size-full wp-image-1951\" alt=\"\" srcset=\"https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/Pravovaya-pozitsiya.png 1000w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/Pravovaya-pozitsiya-300x300.png 300w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/Pravovaya-pozitsiya-150x150.png 150w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/Pravovaya-pozitsiya-768x768.png 768w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/Pravovaya-pozitsiya-12x12.png 12w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure><div class=\"elementor-image-box-content\"><h4 class=\"elementor-image-box-title\">Response to procedural violations<\/h4><p class=\"elementor-image-box-description\">We document facts of late request submissions, lack of comprehensive investigation of\ncircumstances, and other inspection procedure violations.<\/p><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b16613 elementor-position-left elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"9b16613\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"1000\" src=\"https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/Protsessualnye-instrumenty.png\" class=\"elementor-animation-grow attachment-full size-full wp-image-1952\" alt=\"\" srcset=\"https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/Protsessualnye-instrumenty.png 1000w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/Protsessualnye-instrumenty-300x300.png 300w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/Protsessualnye-instrumenty-150x150.png 150w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/Protsessualnye-instrumenty-768x768.png 768w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/Protsessualnye-instrumenty-12x12.png 12w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure><div class=\"elementor-image-box-content\"><h4 class=\"elementor-image-box-title\">Elimination of technical discrepancies<\/h4><p class=\"elementor-image-box-description\">We promptly prepare explanations for document discrepancies, submit corrected e-invoices\nfrom information systems, and prove good faith.<\/p><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dcf7307 elementor-position-left elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"dcf7307\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"1000\" src=\"https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/DOSUDEBNOE-OBZHALOVANIE.png\" class=\"elementor-animation-grow attachment-full size-full wp-image-1949\" alt=\"\" srcset=\"https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/DOSUDEBNOE-OBZHALOVANIE.png 1000w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/DOSUDEBNOE-OBZHALOVANIE-300x300.png 300w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/DOSUDEBNOE-OBZHALOVANIE-150x150.png 150w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/DOSUDEBNOE-OBZHALOVANIE-768x768.png 768w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/DOSUDEBNOE-OBZHALOVANIE-12x12.png 12w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure><div class=\"elementor-image-box-content\"><h4 class=\"elementor-image-box-title\">Judicial protection<\/h4><p class=\"elementor-image-box-description\">We represent your interests in court, prove the illegality of the tax authority's formal approach,\nand use current judicial practice in your favor.<\/p><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-57cba53 elementor-position-left elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"57cba53\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"1000\" src=\"https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/DOSUDEBNOE-OBZHALOVANIE.png\" class=\"elementor-animation-grow attachment-full size-full wp-image-1949\" alt=\"\" srcset=\"https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/DOSUDEBNOE-OBZHALOVANIE.png 1000w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/DOSUDEBNOE-OBZHALOVANIE-300x300.png 300w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/DOSUDEBNOE-OBZHALOVANIE-150x150.png 150w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/DOSUDEBNOE-OBZHALOVANIE-768x768.png 768w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/DOSUDEBNOE-OBZHALOVANIE-12x12.png 12w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure><div class=\"elementor-image-box-content\"><h4 class=\"elementor-image-box-title\">Result and prevention<\/h4><p class=\"elementor-image-box-description\">We achieve VAT refund in full, establish a document flow system for trouble-free receipt of\nrefunds in the future.<\/p><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8c775be elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"8c775be\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Over our years of practice, we have ensured VAT excess refunds on exports totaling several\nbillion tenge and developed an effective methodology for countering the formal approach of tax\nauthorities.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63d437b elementor-widget elementor-widget-heading\" data-id=\"63d437b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Cost<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-34241a8 elementor-widget elementor-widget-text-editor\" data-id=\"34241a8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>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.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2da785f elementor-widget elementor-widget-heading\" data-id=\"2da785f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Practice example<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d2420e6 elementor-widget elementor-widget-heading\" data-id=\"d2420e6\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">VAT refund for an exporter of children's goods<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2bd80dc elementor-widget elementor-widget-text-editor\" data-id=\"2bd80dc\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Situation.<\/strong> 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.<\/p><p><strong>Task.<\/strong> To challenge the refusal in court and preserve the company's right to a refund.<\/p><p><strong>Result.<\/strong> 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.<\/p><p><a href=\"https:\/\/salyk.net\/eng\/otstoyali-pravo-na-vozvrat-nds-dlya-eksportera-detskih-tovarov\/\">Read the case review<\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-80737f7 elementor-widget elementor-widget-heading\" data-id=\"80737f7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Questions and answers<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c042bef elementor-widget elementor-widget-toggle\" data-id=\"c042bef\" data-element_type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2011\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2011\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-caret-right\" viewbox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 384.662V127.338c0-17.818 21.543-26.741 34.142-14.142l128.662 128.662c7.81 7.81 7.81 20.474 0 28.284L34.142 398.804C21.543 411.404 0 402.48 0 384.662z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-caret-up\" viewbox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">How much does VAT refund support cost?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2011\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2011\"><p>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.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2012\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2012\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-caret-right\" viewbox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 384.662V127.338c0-17.818 21.543-26.741 34.142-14.142l128.662 128.662c7.81 7.81 7.81 20.474 0 28.284L34.142 398.804C21.543 411.404 0 402.48 0 384.662z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-caret-up\" viewbox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">How does the work start?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2012\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2012\"><p>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.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2013\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2013\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-caret-right\" viewbox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 384.662V127.338c0-17.818 21.543-26.741 34.142-14.142l128.662 128.662c7.81 7.81 7.81 20.474 0 28.284L34.142 398.804C21.543 411.404 0 402.48 0 384.662z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-caret-up\" viewbox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Can a refund be refused because of violations at second and third tier suppliers?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2013\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2013\"><p>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.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2014\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-2014\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-caret-right\" viewbox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 384.662V127.338c0-17.818 21.543-26.741 34.142-14.142l128.662 128.662c7.81 7.81 7.81 20.474 0 28.284L34.142 398.804C21.543 411.404 0 402.48 0 384.662z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-caret-up\" viewbox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What should I do if a VAT refund has already been refused?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2014\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-2014\"><p>We analyse the refusal and prepare a complaint to the Ministry of Finance and a claim to the administrative court.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\n    \"@context\": \"https:\\\/\\\/schema.org\",\n    \"@type\": \"FAQPage\",\n    \"mainEntity\": [\n        {\n            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\\u0430\\u043a\\u0442\\u044b \\u043f\\u0440\\u043e\\u0432\\u0435\\u0440\\u043a\\u0438 \\u0438 \\u043e\\u0442\\u043a\\u0430\\u0437, \\u043e\\u0446\\u0435\\u043d\\u0438\\u0432\\u0430\\u0435\\u043c \\u043f\\u0435\\u0440\\u0441\\u043f\\u0435\\u043a\\u0442\\u0438\\u0432\\u044b \\u0432\\u043e\\u0437\\u0432\\u0440\\u0430\\u0442\\u0430 \\u0438 \\u043d\\u0430\\u0437\\u044b\\u0432\\u0430\\u0435\\u043c \\u0441\\u0442\\u043e\\u0438\\u043c\\u043e\\u0441\\u0442\\u044c \\u0434\\u043e \\u043f\\u043e\\u0434\\u043f\\u0438\\u0441\\u0430\\u043d\\u0438\\u044f \\u0434\\u043e\\u0433\\u043e\\u0432\\u043e\\u0440\\u0430.<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"\\u041c\\u043e\\u0433\\u0443\\u0442 \\u043b\\u0438 \\u043e\\u0442\\u043a\\u0430\\u0437\\u0430\\u0442\\u044c \\u0432 \\u0432\\u043e\\u0437\\u0432\\u0440\\u0430\\u0442\\u0435 \\u0438\\u0437-\\u0437\\u0430 \\u043d\\u0430\\u0440\\u0443\\u0448\\u0435\\u043d\\u0438\\u0439 \\u0443 \\u043f\\u043e\\u0441\\u0442\\u0430\\u0432\\u0449\\u0438\\u043a\\u043e\\u0432 \\u0432\\u0442\\u043e\\u0440\\u043e\\u0433\\u043e \\u0438 \\u0442\\u0440\\u0435\\u0442\\u044c\\u0435\\u0433\\u043e \\u0443\\u0440\\u043e\\u0432\\u043d\\u044f?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>\\u041d\\u0430\\u043b\\u043e\\u0433\\u043e\\u0432\\u044b\\u0435 \\u043e\\u0440\\u0433\\u0430\\u043d\\u044b \\u043d\\u0435\\u0440\\u0435\\u0434\\u043a\\u043e \\u0441\\u0441\\u044b\\u043b\\u0430\\u044e\\u0442\\u0441\\u044f \\u043d\\u0430 \\u0442\\u0430\\u043a\\u0438\\u0435 \\u043d\\u0430\\u0440\\u0443\\u0448\\u0435\\u043d\\u0438\\u044f. \\u041c\\u044b \\u043f\\u0440\\u043e\\u0432\\u0435\\u0440\\u044f\\u0435\\u043c, \\u043a\\u0430\\u043a \\u043e\\u043d\\u0438 \\u0441\\u0432\\u044f\\u0437\\u0430\\u043d\\u044b \\u0441 \\u0432\\u0430\\u0448\\u0438\\u043c\\u0438 \\u0441\\u0434\\u0435\\u043b\\u043a\\u0430\\u043c\\u0438 \\u0441 \\u043d\\u0435\\u043f\\u043e\\u0441\\u0440\\u0435\\u0434\\u0441\\u0442\\u0432\\u0435\\u043d\\u043d\\u044b\\u043c\\u0438 \\u043f\\u043e\\u0441\\u0442\\u0430\\u0432\\u0449\\u0438\\u043a\\u0430\\u043c\\u0438, \\u0438 \\u043e\\u0441\\u043f\\u0430\\u0440\\u0438\\u0432\\u0430\\u0435\\u043c \\u043e\\u0442\\u043a\\u0430\\u0437, \\u0435\\u0441\\u043b\\u0438 \\u0434\\u043b\\u044f \\u0432\\u043e\\u0437\\u0432\\u0440\\u0430\\u0442\\u0430 \\u043e\\u043d\\u0438 \\u0437\\u043d\\u0430\\u0447\\u0435\\u043d\\u0438\\u044f \\u043d\\u0435 \\u0438\\u043c\\u0435\\u044e\\u0442.<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"\\u0427\\u0442\\u043e \\u0434\\u0435\\u043b\\u0430\\u0442\\u044c, \\u0435\\u0441\\u043b\\u0438 \\u0443\\u0436\\u0435 \\u043f\\u043e\\u043b\\u0443\\u0447\\u0435\\u043d \\u043e\\u0442\\u043a\\u0430\\u0437 \\u0432 \\u0432\\u043e\\u0437\\u0432\\u0440\\u0430\\u0442\\u0435 \\u041d\\u0414\\u0421?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>\\u041c\\u044b \\u0430\\u043d\\u0430\\u043b\\u0438\\u0437\\u0438\\u0440\\u0443\\u0435\\u043c \\u043e\\u0442\\u043a\\u0430\\u0437, \\u0433\\u043e\\u0442\\u043e\\u0432\\u0438\\u043c \\u0436\\u0430\\u043b\\u043e\\u0431\\u0443 \\u0432 \\u041c\\u0438\\u043d\\u0438\\u0441\\u0442\\u0435\\u0440\\u0441\\u0442\\u0432\\u043e \\u0444\\u0438\\u043d\\u0430\\u043d\\u0441\\u043e\\u0432 \\u0438 \\u0438\\u0441\\u043a \\u0432 \\u0430\\u0434\\u043c\\u0438\\u043d\\u0438\\u0441\\u0442\\u0440\\u0430\\u0442\\u0438\\u0432\\u043d\\u044b\\u0439 \\u0441\\u0443\\u0434.<\\\/p>\"\n            }\n        }\n    ]\n}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4ab967df e-con-full e-flex e-con e-child\" data-id=\"4ab967df\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1858903 e-flex e-con-boxed e-con e-child\" data-id=\"1858903\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3952ef83 elementor-widget elementor-widget-heading\" data-id=\"3952ef83\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Our Services<\/h5>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b6fb4b0 elementor-widget elementor-widget-elementskit-category-list\" data-id=\"b6fb4b0\" data-element_type=\"widget\" data-widget_type=\"elementskit-category-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"ekit-wid-con\" >\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t<\/ul>\n\t\t<\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-329446e elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"329446e\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/salyk.net\/eng\/tax-advisory\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Tax Advisory<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/salyk.net\/eng\/transaction-reality-tax-disputes\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Proving Transaction Reality in Tax Disputes<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li 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href=\"https:\/\/salyk.net\/eng\/vat-refund\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">VAT Refund<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/salyk.net\/eng\/contract-drafting\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Contract Development<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/salyk.net\/eng\/corporate-documents\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Corporate Documentation and Resolutions<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/salyk.net\/eng\/debt-recovery\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Debt 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data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Leave a request on the page or write to info@salyk.net<br \/>Ask our specially trained AI 24\/7 \u2014 the widget is in the bottom-right corner.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-21f345a2 elementor-widget elementor-widget-heading\" data-id=\"21f345a2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><a href=\"tel: 77000070115\">+7 (700) 007-01-15<\/a><\/p>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6056475a elementor-widget elementor-widget-image\" data-id=\"6056475a\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"584\" src=\"https:\/\/salyk.net\/wp-content\/uploads\/2026\/05\/2_Dokazyvanie_dejstvitelnosti_sdelok_v_sude-chb-1024x748.png\" class=\"attachment-large size-large wp-image-2412\" alt=\"\" srcset=\"https:\/\/salyk.net\/wp-content\/uploads\/2026\/05\/2_Dokazyvanie_dejstvitelnosti_sdelok_v_sude-chb-1024x748.png 1024w, https:\/\/salyk.net\/wp-content\/uploads\/2026\/05\/2_Dokazyvanie_dejstvitelnosti_sdelok_v_sude-chb-300x219.png 300w, https:\/\/salyk.net\/wp-content\/uploads\/2026\/05\/2_Dokazyvanie_dejstvitelnosti_sdelok_v_sude-chb-768x561.png 768w, https:\/\/salyk.net\/wp-content\/uploads\/2026\/05\/2_Dokazyvanie_dejstvitelnosti_sdelok_v_sude-chb-16x12.png 16w, https:\/\/salyk.net\/wp-content\/uploads\/2026\/05\/2_Dokazyvanie_dejstvitelnosti_sdelok_v_sude-chb.png 1467w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4231c53f e-flex e-con-boxed e-con e-parent\" data-id=\"4231c53f\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6ca04eb5 e-con-full e-flex e-con e-child\" data-id=\"6ca04eb5\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-413266ea elementor-widget elementor-widget-heading\" data-id=\"413266ea\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Refused a VAT excess refund? We will help you challenge the refusal<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-640468fe e-con-full e-flex e-con e-child\" data-id=\"640468fe\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-42c7e714 elementor-widget elementor-widget-button\" data-id=\"42c7e714\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#elementor-action:action=popup:open&settings=eyJpZCI6Ijk1NSIsInRvZ2dsZSI6ZmFsc2V9\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Submit a request<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u0413\u043b\u0430\u0432\u043d\u0430\u044f \u0423\u0441\u043b\u0443\u0433\u0438 \u0412\u043e\u0437\u0432\u0440\u0430\u0442 \u043f\u0440\u0435\u0432\u044b\u0448\u0435\u043d\u0438\u044f \u041d\u0414\u0421 \u0412\u043e\u0437\u0432\u0440\u0430\u0442 \u043f\u0440\u0435\u0432\u044b\u0448\u0435\u043d\u0438\u044f \u041d\u0414\u0421 \u041f\u043e\u043c\u043e\u0433\u0430\u0435\u043c \u0432\u0435\u0440\u043d\u0443\u0442\u044c \u043f\u0440\u0435\u0432\u044b\u0448\u0435\u043d\u0438\u0435 \u041d\u0414\u0421 \u043f\u043e\u0441\u043b\u0435 \u043e\u0442\u043a\u0430\u0437\u0430 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u043e\u0440\u0433\u0430\u043d\u0430. \u0427\u0430\u0449\u0435 \u0432\u0441\u0435\u0433\u043e \u043a \u043d\u0430\u043c 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