The Client built an airport, when at the last stage of commissioning, a claim was presented to him by the tax authority for VAT due to the lack of a construction estimate, as well as the lack of detailing the work in the contract and acts, presentation for reimbursement of the work after the completion of construction and receipt of the corresponding act of Rostekhnadzor.
NEF prepared a position on the lack of need to develop a detailed estimate. Jointly with the technical specialists of the Company, we redid the primary documents to comply and compare the relevant indicators for the stages of work. Objections were sent to the inspectorate regarding the inspector's claims, we carried out the participation in the review of the inspection materials and subsequently appointed tax control measures. We also analyzed Client's contracts and acts and made recommendations for their prompt amendment.
In this dispute we developed a legal position on the procedure for preparing primary documents during construction.
Result: the claims of the tax authority were withdrawn, a decision was made to reimburse VAT after considering the client's appeal in a higher tax authority (pre-trial stage).