Following a desk audit, a taxpayer was charged with additional corporate property tax, and related penalties and fines.
According to the tax authority, the taxpayer’s decision to qualify property as movable was incorrect, which led to underpaid corporate property tax.
The property in question included boiler equipment, electricity generation and distribution equipment, automation and management systems, heating and ventilation systems, security and fire alarm systems, electric heating of utility systems.
FBK Legal lawyers prepared a legal position and gathered evidence, which persuaded a higher tax authority to cancel the decision of the regional inspectorate based on the taxpayer’s complaint. The tax claims were dismissed in full.
Andrey Elistratov, the Head of the firm’s tax litigation practice, says that this is another successful assignment completed by FBK Legal to defend taxpayers’ interests in disputes with tax authorities over property qualification for corporate property tax assessment and payment purposes.