Currently, the issue of reimbursement of VAT overpaid to the budget has become more significant and significant for most companies operating in the territory of the Russian Federation, which is due to the General change in business conditions.

The right to VAT refund is established by paragraph 1 of article 176 of the tax code:
"If at the end of the tax period the amount of tax deductions exceeds the total amount of tax calculated on transactions recognized as an object of taxation in accordance with the PP. 1 - 3 item 1 of Art. 146 of the tax code, the difference received is subject to compensation (offset, return) to the taxpayer".

However, in practice, tax authorities often unreasonably refuse to reimburse taxpayers for VAT – their job is to collect more taxes and reimburse as little as possible.

Mashaudit has many years of successful experience in ensuring due diligence of its clients before the tax authorities when passing a Desk tax audit after submission of their tax returns. As a result, the amounts of the claimed taxes to be reimbursed were recognized as justified and our customers received a positive economic effect.

For 27 years of fruitful activity in the market of audit and consulting services, we have developed well-established mechanisms of work that allow us to be most useful to You at any stage-from the preparation of an amended Declaration to representation in the arbitration court.

Having all the necessary resources we use a comprehensive approach in our work on VAT refund:
Our highly qualified auditors check the quality and reliability Of your financial statements, all contracts and accounting documents. Further, they give recommendations on the elimination of defects and the method of VAT refund: tax refund to the Bank account or the direction of the amount to be refunded, on account of the payment of upcoming tax payments on VAT or other Federal taxes.
Our experienced accountants, based on the recommendations of auditors, eliminate the existing shortcomings, and then prepare and submit a revised tax return to the tax authority.

By contacting us at the initial stage (before submitting a revised tax return), our clients, already as a result of this stage, in most cases receive a positive decision of the tax authority to reimburse the full amount of tax claimed for reimbursement or to reimburse partially the amount of tax claimed for reimbursement.

In case of receipt of the Act of detection of violations of the legislation on taxes and fees during the Desk tax audit, our accountants, together with auditors and lawyers prepare written objections.

The result is a positive decision of the tax authority to reimburse fully the amount of tax claimed for reimbursement or to reimburse partially the amount of tax claimed for reimbursement.

If passing the procedure of VAT refund on your own, You have failed and are faced with a choice-to decide on the issue in arbitration or not, the appeal to the company "Mashaudit" will also be effective.

In this case, our expert group consisting of auditors, accountants and lawyers will conduct an analysis, the results of which will be compiled a report with reasonable conclusions, giving an answer to the question of whether further VAT reimbursement in court.

In case we determine the feasibility of further VAT refund in court and your consent, all necessary work and responsibility for the result we assume.

The cost of VAT refund services in each case is calculated individually, because it depends on the stage at which we start work, as well as the estimated amount of VAT.