audit and tax consulting

The ancient truth is between the man’s natural want not to bear excessive costs and the tendency of the state to ‘take away everything and divide’. UKey-Audit and Legal Consulting will direct your business along the only right way and will help you not to get lost in the tricky labyrinth of tax payments and tax accounts.

Obligatory and Self-Initiated Audits

The main goals we achieve by conducting an independent outside audit are as follows:

confirmation of reliability of financial statements;
check-up of completeness, reliability and accuracy of costs, incomes and financial results of business activity for an accounting period as reflected on accounts and statements;
control of abidance by the law regulating record-keeping and reporting, appraisal of assets, obligations and capital;
identifying of reasons impeding business development and development of recommendations for organizing accounting and document control systems.

Unlike the obligatory audit, a self-initiated audit is conducted on the initiative of corporate body’s managers or incorporators. A self-initiated audit may be conducted, for instance, when managers, chief accountant or key accounting specialists are changed; material changes are made to the tax laws. A self-initiated audit generally involves an additional task for the auditor(s). It may be a detail verification of budget payments or auditors’ special attention to a particular accounting area.

As a result of an obligatory or self-initiated audit, the following documents and generated:
auditors’ opinion of the reliability of financial statements;
audit report in writing;
recommendations for making changes to the accounting documents.

Tax Audit

Tax audit is a check-up performed by qualified auditors for as follows:

correctness of computation and payment of taxes and fees;
validity of application of tax benefits;
correctness of tax returns;
accounting of budget payments.

For a business, the tax audit is:
a ‘walkthrough’ before a possible tax inspection;
minimization of risks of breaking the tax laws;
minimization of risk of conflict with fiscal, law-enforcement and other state authorities;
a way to upgrade the qualification of the personnel;
minimization of financial losses in the form of fines and penalties;
raising of the company’s profile.

The specialists of UKey Consulting Group will perform a complete verification of any tax paid by a company, including ‘non-traditional’ taxes (e.g. tax on mineral production, water and land taxes). By our client’s request we can perform an overall audit of computation of all taxes and fees.

As a result of a tax audit, the following documents are generated:
tax audit report in writing;
recommendations for making changes to the tax accounting documents;
recommendations for minimization of the existing tax risks.

Audit prior to a purchase (sale) of business

To make a decision on buying shares (stocks) in a company, an objective and high-quality appraisal of the unit to be purchased is required.
Among other things, it is necessary:

to confirm reliability of the data reflected on the statement of assets and liabilities based on which you can make a conclusion of the financial status of the company to be purchased, including the information of fixed assets, accounts receivable, long-term financial investments, other assets, accounts payable and obligations of the company to be purchased;
to assess tax risks that may ‘rest’ on the company to be purchased, for the last three years of its activities;
to make a financial analysis of the company to be purchased.

This information will help you not only make a decision on the purchase but may also have a significant influence on the price of the transaction. That is why the above services are needed not only in purchasing but also in selling a business.

Audit is an independent check-up of an economic unit. Based on the work results, the auditor makes a report to express his/her professional opinion of the degree of reliability of the accounting and tax reports of the audited company. For a buyer of the business or for an investor, the auditors’ conclusion is the assurance of reliability of the company.
Auditors’ services are generally performed within a project along with other services necessary for buying a business. A close-knit team of professional auditors, lawyers and appraisers works at each particular project.

Our many years’ experience in this field proves the necessity of a presale audit as one of the instruments of achieving mutually beneficial results of cooperation – cooperation, which is based on honesty and openness of the partners.

Company preparation for and support in a tax inspection

Preparation for tax inspection will help you:

considerably reduce risk of tax law violation;
make necessary changes to your primary accounting documents, accounting and tax reports;
minimize possible financial losses in the form of penalties and financial sanctions (fines);
prepare objections to probable claims made by tax inspectors

As a result of the work performed, a report will be written to list::
identified violations and deviations and recommendations for the elimination thereof;
existing tax risks, overpayment and other problems associated with computation of taxes and fees;
a comprehensive plan of measures to be performed by the taxpayer before a field tax inspection of his company is assigned.

In addition to the above services we offer:
support in a field tax inspection being conducted at your premises;
preparation and presentation of objections to tax inspection results;
appealing against tax authority acts to a higher tax authority;
appealing against tax authority acts to courts of any instance.

Support in tax disputes

Our company has an extensive experience of successful resolution of tax disputes involving large amounts of money. We offer you our experience and qualification:

in supporting during cameral and field tax inspections;
in settlement of disputes with tax authorities until a decision is made;
in appealing against tax authority decisions to a higher tax authority;
in appealing against tax authority decisions to arbitration courts of all instances.

We perform all range of works as needed for a successful resolution of a tax dispute:
we prepare necessary clarifications to inspectors’ questions, objections to tax authority’s acts, appeals to a higher tax authority, statements to arbitration court, appeals and cassations, other procedural documents;
we organize activities for gathering and preparation of evidence confirming taxpayer’s arguments and objections;
we represent our client’s interests in relations with tax authorities, and in court; we defense his interests based on the standards of law and arbitration practice.

Application of accelerated amortization of fixed assets

Legal optimization of income tax is one of the most important instruments of tax planning for any enterprise. Choosing instruments for tax planning you should be extremely careful in order to avoid claims from tax authorities.

We have a real experience in realizing projects for confirming the right of large industrial enterprises to the application of accelerated amortization of their fixed assets used for work under the conditions of an aggressive environment or of a rigid shift schedule.

IT-outsourcing, maintenance of automated control systems

During outsourcing, our specialists will provide the following services:

they will help choose an optimal software based on the 1C:Predpriyatiye platform;
they will adapt the software functional (configuration) to meet the specific requirements of your enterprise;
they will provide on-the-job training to your users and their further support;
they will ensure failsafe functioning of the software installed on your hardware;
they will provide advisory and information services as agreed to with the client and specified on Terms of References

The UKey-Audit professionals have necessary knowledge, large experience and have accomplished a lot of projects in this field.

Thus efficient use of outsourced personnel, transfer of your non-core functions to an outsourced specialized contractor would give your business the following long-term effects:
realization of new projects within the shortest time;
enhancement of quality of the tasks performed;
more efficient performance of your company;
reduced payroll costs;
focusing on your core business activity;
mitigation of risks.

UKey will help you promptly accomplish all tasks associated with routine IT-support of the bookkeeping and tax accounting activities at your enterprise.

Development and Updating of Accounting Policy

The company’s accounting policy is the basic legal instrument used for optimization of accounting and taxation.

Optimal Accounting Policy will help you:

choose one of several alternative accounting options offered by the law;
if necessary, abandon the ‘on-default’ accounting option provided by the Tax Code and chose an alternative, if it is convenient for the taxpayer;
find options for drawing together bookkeeping and tax accounting;
optimize forthcoming tax payments using legal instruments either provided or not prohibited by the tax law.

As a result we deliver:
an individual accounting policy for bookkeeping and tax accounting meeting all requirements of both the existing law, as amended in future, and the client;
attachment to the accounting policy – a detail card of accounts.

In addition we offer:
development of primary accounting document forms for documenting business operations, if no standard forms exist, and in-house accounting forms;
development of in-house document control procedures and accounting information processing methods;
development of a business operation control procedure and other documents as necessary to organize the accounting system;
defense of the developed accounting policy procedures before tax authorities.

Tax Planning

Tax planning provides for the development of a package of measures aimed at reduction of payable taxes using:

accounting policy instruments;
tax benefits;
different taxation environments;
tax-free (offshore) companies;
various forms of civil law relations;
various entities of the entrepreneurial law.

A professionally performed tax planning is an important step to the prosperity of your business.

Inventory Audit (Inspection) of Company’s Property, Accounts Payable and Receivable

Inventory Audit (Inspection) of Company’s Property, Accounts Payable and Receivable

Inventory Audit shouldn’t be treated as a mere formality since:

inventory lists are often just copied or made based on the accounting data and then signed without due verification, that’s why the actual status and the data reflected on the books often disagree at large enterprises;
technical data of fixed assets, quantities on the inventory cards may be missing from the accounting books which makes it difficult to clearly identify the accounted items and paves the way for stealing the company’s property;
reconciliation certificates with contractors are not drawn up and signed with every company’s debtor and creditor, that is completeness and accuracy of the accounting data is not guaranteed;
accrued liabilities are not analyzed to determine whether it is realistic to collect them and as a result the manager and the proprietor do not have the true picture of the financial status of the company;
“hidden” debts resulting from court or tax authority decisions, etc. are not accounted.

Formal approach to the inventory audit does not have a good effect, that’s why it is often more efficient to involve an outside company. This will guarantee objectivity, independency and reliability of the inventory audit reflecting the real status of affairs at the enterprise.

The economic effect of this effort in the form of identified surpluses and timely identified shortage, saving on taxes through writing off bad debts, and identified overdue but collectable debts may considerably exceed the cost of the inventory work.
An inventory audit can be performed for all the company’s property, accounts payable and accounts receivable or for some areas (settlements with customers, suppliers, the budget, etc.), in auditing which the client is more interested. By the client’s request we can perform inventory audit of fixed assets, commodity and material valuables in stock, and other assets.
Based on the inventory audit results, a written report will be provided with attached inventory documents containing description of identified violations and deviations and recommendations for the elimination thereof.

It would be a more efficient decision to outsource professionals for conducting an independent inventory audit of your company’s property and accounts payable and receivable.

Advising on Bookkeeping and Taxes

Our consultants are ready to provide services in the following fields:

application of the existing tax law;
analysis of documents (drafts, agreements);
optimization of tax payments, planning the taxable base;
book-keeping and financial reporting;
relations with the Federal Tax Service agencies.

As a rule, we express our opinion on the subject of the consultation in the form of an auditors’ official reply, which you can use for reference when dealing with the tax inspection agency, suppliers and buyers, investors and other organizations and individuals. All our conclusions are supported by references to the applicable statutory acts and the existing business practice.

We provide consultations by our client’s requests, given in writing or verbally, as one-time or regular user services.

Tax consultations are a complex assistance in resolving tax issues and a good way to protect your interests. We will help you win in any tax dispute.

License for auditing activities № Е 008000, issued by RF Ministry of Finance Order dated 07.11.2006 № 399, period of validity 5 years.

legal consulting audit and tax consulting engineering appraisal innovations Duduk is an ancient Armenian flute; it is carved of the apricot root and it is made nowhere but in Armenia. Movses Khorenatsi, a historian of the V century, called this wonderful instrument the soul of the apricot tree. The voice of duduk is mellow and warm.	audit and tax consulting The ancient truth is between the man’s natural want not to bear excessive costs and the tendency of the state to ‘take away everything and divide’. UKey-Audit and Legal Consulting will direct your business along the only right way and will help you not to get lost in the tricky labyrinth of tax payments and tax accounts. Obligatory and Self-Initiated Audits The auditor’s profession appeared in the 19th century in Europe when share-holders, creditors and tax agencies had to find an independent specialist who could give an objective opinion on the financial condition of a business. Nowadays, practically all market-economy countries have the institution of audit with its legal and administrative infrastructure. The obligatory audit means an annual independent audit of book-keeping and financial accounting. If your company corresponds to the criteria of obligatory audit, it means that it is socially important and has reached a new level in the business development. Successful completion of an obligatory audit is, in a sense, a ‘quality mark’, showing your suppliers and customers, investors and creditors that your company has a well-organized accounting system, that your major performance indices are credible, that your budget payments are correct and risk of conflict with state supervisory authorities is minimum. The main goals we achieve by conducting an independent outside audit are as follows: confirmation of reliability of financial statements; check-up of completeness, reliability and accuracy of costs, incomes and financial results of business activity for an accounting period as reflected on accounts and statements; control of abidance by the law regulating record-keeping and reporting, appraisal of assets, obligations and capital; identifying of reasons impeding business development and development of recommendations for organizing accounting and document control systems. Unlike the obligatory audit, a self-initiated audit is conducted on the initiative of corporate body’s managers or incorporators. A self-initiated audit may be conducted, for instance, when managers, chief accountant or key accounting specialists are changed; material changes are made to the tax laws. A self-initiated audit generally involves an additional task for the auditor(s). It may be a detail verification of budget payments or auditors’ special attention to a particular accounting area. As a result of an obligatory or self-initiated audit, the following documents and generated: auditors’ opinion of the reliability of financial statements; audit report in writing; recommendations for making changes to the accounting documents. Tax Audit The overall tax audit, unlike the obligatory audit, rather concerns related services. During the course of a general audit, tax accounting is checked among other things but, due to the large amount of information, a complete verification of taxes and fees is impossible. If a company wants to minimize tax risks, a separate tax audit would be much more efficient. Tax audit is a check-up performed by qualified auditors for as follows: correctness of computation and payment of taxes and fees; validity of application of tax benefits; correctness of tax returns; accounting of budget payments. For a business, the tax audit is: a ‘walkthrough’ before a possible tax inspection; minimization of risks of breaking the tax laws; minimization of risk of conflict with fiscal, law-enforcement and other state authorities; a way to upgrade the qualification of the personnel; minimization of financial losses in the form of fines and penalties; raising of the company’s profile. The specialists of UKey Consulting Group will perform a complete verification of any tax paid by a company, including ‘non-traditional’ taxes (e.g. tax on mineral production, water and land taxes). By our client’s request we can perform an overall audit of computation of all taxes and fees. As a result of a tax audit, the following documents are generated: tax audit report in writing; recommendations for making changes to the tax accounting documents; recommendations for minimization of the existing tax risks. Audit prior to a purchase (sale) of business The number of mergers and takeovers is now increasing at a rapid pace. Under such conditions, high-quality services are in great demand for a professional performance of audit, business appraisal, legal support of transactions. To make a decision on buying shares (stocks) in a company, an objective and high-quality appraisal of the unit to be purchased is required. Among other things, it is necessary: to confirm reliability of the data reflected on the statement of assets and liabilities based on which you can make a conclusion of the financial status of the company to be purchased, including the information of fixed assets, accounts receivable, long-term financial investments, other assets, accounts payable and obligations of the company to be purchased; to assess tax risks that may ‘rest’ on the company to be purchased, for the last three years of its activities; to make a financial analysis of the company to be purchased. This information will help you not only make a decision on the purchase but may also have a significant influence on the price of the transaction. That is why the above services are needed not only in purchasing but also in selling a business. Audit is an independent check-up of an economic unit. Based on the work results, the auditor makes a report to express his/her professional opinion of the degree of reliability of the accounting and tax reports of the audited company. For a buyer of the business or for an investor, the auditors’ conclusion is the assurance of reliability of the company. Auditors’ services are generally performed within a project along with other services necessary for buying a business. A close-knit team of professional auditors, lawyers and appraisers works at each particular project. Our many years’ experience in this field proves the necessity of a presale audit as one of the instruments of achieving mutually beneficial results of cooperation – cooperation, which is based on honesty and openness of the partners. Company preparation for and support in a tax inspection Occupied with routine operations, not every accountant has time to track changes in the tax laws, analyze the court practice. Indefiniteness and ambiguity of various legal acts, lack of practical comments – all that can result in grave consequences: violation of the tax laws. Preparation for a tax inspection with own forces is often done in haste, without proper analysis of the documents, which is ineffective. For a full and efficient preparation for a tax inspection you can outsource qualified personnel. ‘Fresh’ eyes of an independent expert can see new problem areas, issues, which staff employees often don’t notice. Preparation for tax inspection will help you: considerably reduce risk of tax law violation; make necessary changes to your primary accounting documents, accounting and tax reports; minimize possible financial losses in the form of penalties and financial sanctions (fines); prepare objections to probable claims made by tax inspectors As a result of the work performed, a report will be written to list:: identified violations and deviations and recommendations for the elimination thereof; existing tax risks, overpayment and other problems associated with computation of taxes and fees; a comprehensive plan of measures to be performed by the taxpayer before a field tax inspection of his company is assigned. In addition to the above services we offer: support in a field tax inspection being conducted at your premises; preparation and presentation of objections to tax inspection results; appealing against tax authority acts to a higher tax authority; appealing against tax authority acts to courts of any instance. Support in tax disputes The tax system is a complicated and intricate complex of laws, by-laws and practice of application thereof. The company’s wish to pay minimum taxes on legal basis is confronted by the working practice of tax authorities aimed at increasing inflow to the budget. Errors in charging taxes are not rare; they result from the complexity of the legal regulation of tax issues. Under such circumstances, tax disputes are inevitable and involve considerable amounts claimed from the taxpayer as arrears in taxes, penalties, fines. However, as practice shows, up to 80 percent of disputed tax authority decisions are vacated judicially. Of course this requires involvement of not only the company’s accounting personnel but also tax lawyers specializing in such disputes. Our company has an extensive experience of successful resolution of tax disputes involving large amounts of money. We offer you our experience and qualification: in supporting during cameral and field tax inspections; in settlement of disputes with tax authorities until a decision is made; in appealing against tax authority decisions to a higher tax authority; in appealing against tax authority decisions to arbitration courts of all instances. We perform all range of works as needed for a successful resolution of a tax dispute: we prepare necessary clarifications to inspectors’ questions, objections to tax authority’s acts, appeals to a higher tax authority, statements to arbitration court, appeals and cassations, other procedural documents; we organize activities for gathering and preparation of evidence confirming taxpayer’s arguments and objections; we represent our client’s interests in relations with tax authorities, and in court; we defense his interests based on the standards of law and arbitration practice. Application of accelerated amortization of fixed assets Legal optimization of income tax is one of the most important instruments of tax planning for any enterprise. Choosing instruments for tax planning you should be extremely careful in order to avoid claims from tax authorities. According to the RF Tax Code Article 259 item 7, with respect to the depreciated fixed assets used for work under the conditions of an aggressive environment and (or) of a rigid shift schedule, the taxpayer shall have the right to apply to the basic depreciation norm a special coefficient, which shall not be higher than 2. The amounts of additional amortization are charged to the costs associated with production and realization (RF Tax Code Article 253) and reduce the taxable income of the enterprise. Thus the accelerated amortization of fixed assets is an absolutely lawful instrument of tax planning allowing legal reduction in income tax payable to the budget. The experience in accomplishing such tasks at large industrial enterprises shows that up to 80 percent of all fixed assets of large industrial enterprises can be recognized as used for work under the conditions of an aggressive environment or of a rigid shift schedule. This is particularly characteristic of enterprises of power, gas, chemical and petrochemical, metallurgy and machine-building industries. Please also note that the economic effect of this effort is not just one-time but is accumulated from year to year. An enterprise can get back from the budget (set off) the income tax paid in excess for the last three years, and use this tax privilege in future. We have a real experience in realizing projects for confirming the right of large industrial enterprises to the application of accelerated amortization of their fixed assets used for work under the conditions of an aggressive environment or of a rigid shift schedule. The accomplished projects show not only the high efficiency of such effort but also a rather low ability of tax authorities to controvert the tax benefit and a stable court practice confirming the taxpayers’ rights. IT-outsourcing, maintenance of automated control systems We offer you a package of services for maintenance and support of automated control systems and 1C:Predpriyatiye 7.7 and 8.0 family software at your enterprise. The practice shows that the search of highly qualified personnel having necessary experience in information technologies for computerizing your current business tasks is not always crowned with success. Expert IT professionals and programmers are being queued for in a literal sense. Using recruiting companies’ services helps resolve the staff problem only in part but increases the expenses in the initial stage and does not provide any guarantee that the employment of a new individual will be continued upon expiration of his probation period. As a result, it may take several months to form a good team and your funds are used inefficiently, not to mention a growing number of problems and lost profits. That’s why outsourcing of IT-professionals, who will develop the project and perform the set tasks in workmanlike manner, is a reasonable alternative to the search of staff personnel. We are working with industrial enterprises, enterprises having holding structure and large enterprises working in the field of services. During outsourcing, our specialists will provide the following services: they will help choose an optimal software based on the 1C:Predpriyatiye platform; they will adapt the software functional (configuration) to meet the specific requirements of your enterprise; they will provide on-the-job training to your users and their further support; they will ensure failsafe functioning of the software installed on your hardware; they will provide advisory and information services as agreed to with the client and specified on Terms of References The UKey-Audit professionals have necessary knowledge, large experience and have accomplished a lot of projects in this field. Thus efficient use of outsourced personnel, transfer of your non-core functions to an outsourced specialized contractor would give your business the following long-term effects: realization of new projects within the shortest time; enhancement of quality of the tasks performed; more efficient performance of your company; reduced payroll costs; focusing on your core business activity; mitigation of risks. UKey will help you promptly accomplish all tasks associated with routine IT-support of the bookkeeping and tax accounting activities at your enterprise. Development and Updating of Accounting Policy The company’s accounting policy is the basic legal instrument used for optimization of accounting and taxation. However, in practice these resources are usually used inefficiently. To develop an optimal accounting policy, which would consider the specificity of your business, it is more efficient to outsource our independent experts. For each client, we will find an individual resolution, which will thereafter result in a considerable saving of money. Optimal Accounting Policy will help you: choose one of several alternative accounting options offered by the law; if necessary, abandon the ‘on-default’ accounting option provided by the Tax Code and chose an alternative, if it is convenient for the taxpayer; find options for drawing together bookkeeping and tax accounting; optimize forthcoming tax payments using legal instruments either provided or not prohibited by the tax law. As a result we deliver: an individual accounting policy for bookkeeping and tax accounting meeting all requirements of both the existing law, as amended in future, and the client; attachment to the accounting policy – a detail card of accounts. In addition we offer: development of primary accounting document forms for documenting business operations, if no standard forms exist, and in-house accounting forms; development of in-house document control procedures and accounting information processing methods; development of a business operation control procedure and other documents as necessary to organize the accounting system; defense of the developed accounting policy procedures before tax authorities. Tax Planning A tax means taking out a part of taxpayer’s property for the benefit of the state. Therefore it is obvious that everybody is trying to reduce the “damage” that can be caused by such taking-out. Tax planning will help avoid unlawful evasion of taxes and at the same time legally decrease deductions to the state. Tax planning means tax optimization for the whole company or holding, building of an efficient system of tax computation for timely analysis of financial consequences of various managerial decisions. Tax planning is most efficient at setting up a business: a professional approach will help choose an optimal place for registration, a legal form, develop a business development strategy. For a functioning business, tax planning also gives considerable reduction in tax payments, however, its task may be somewhat different: choice of accounting policy, analysis of contractual schemes, application of tax benefits. Tax planning provides for the development of a package of measures aimed at reduction of payable taxes using: accounting policy instruments; tax benefits; different taxation environments; tax-free (offshore) companies; various forms of civil law relations; various entities of the entrepreneurial law. A professionally performed tax planning is an important step to the prosperity of your business. Inventory Audit (Inspection) of Company’s Property, Accounts Payable and Receivable Inventory Audit (Inspection) of Company’s Property, Accounts Payable and Receivable According to the Federal Law on Accounting, in order to ensure reliable book-keeping and accounting, corporate bodies are obliged to perform inventory audits of their property and liabilities, during which audits availability, condition and value of the property and liabilities are inspected and documented. Among other things, company’s fixed assets (both movable and immovable property), material valuables (materials, goods, finished product, etc.), accounts payable and accounts receivable are subject to inventory audit. Inventory Audit shouldn’t be treated as a mere formality since: inventory lists are often just copied or made based on the accounting data and then signed without due verification, that’s why the actual status and the data reflected on the books often disagree at large enterprises; technical data of fixed assets, quantities on the inventory cards may be missing from the accounting books which makes it difficult to clearly identify the accounted items and paves the way for stealing the company’s property; reconciliation certificates with contractors are not drawn up and signed with every company’s debtor and creditor, that is completeness and accuracy of the accounting data is not guaranteed; accrued liabilities are not analyzed to determine whether it is realistic to collect them and as a result the manager and the proprietor do not have the true picture of the financial status of the company; “hidden” debts resulting from court or tax authority decisions, etc. are not accounted. Formal approach to the inventory audit does not have a good effect, that’s why it is often more efficient to involve an outside company. This will guarantee objectivity, independency and reliability of the inventory audit reflecting the real status of affairs at the enterprise. The economic effect of this effort in the form of identified surpluses and timely identified shortage, saving on taxes through writing off bad debts, and identified overdue but collectable debts may considerably exceed the cost of the inventory work. An inventory audit can be performed for all the company’s property, accounts payable and accounts receivable or for some areas (settlements with customers, suppliers, the budget, etc.), in auditing which the client is more interested. By the client’s request we can perform inventory audit of fixed assets, commodity and material valuables in stock, and other assets. Based on the inventory audit results, a written report will be provided with attached inventory documents containing description of identified violations and deviations and recommendations for the elimination thereof. It would be a more efficient decision to outsource professionals for conducting an independent inventory audit of your company’s property and accounts payable and receivable. Advising on Bookkeeping and Taxes The existing laws are constantly changing and do not provide clear answers to many disputable questions. Own resources are often insufficient to correctly calculate the tax burden, optimize the amount of tax deductions and always keep abreast of changes in the tax law. We offer you consulting services performed by experts professionally and deeply studying the theory and practice of accounting and taxation. Our consultants are ready to provide services in the following fields: application of the existing tax law; analysis of documents (drafts, agreements); optimization of tax payments, planning the taxable base; book-keeping and financial reporting; relations with the Federal Tax Service agencies. As a rule, we express our opinion on the subject of the consultation in the form of an auditors’ official reply, which you can use for reference when dealing with the tax inspection agency, suppliers and buyers, investors and other organizations and individuals. All our conclusions are supported by references to the applicable statutory acts and the existing business practice. We provide consultations by our client’s requests, given in writing or verbally, as one-time or regular user services. Tax consultations are a complex assistance in resolving tax issues and a good way to protect your interests. We will help you win in any tax dispute. License for auditing activities № Е 008000, issued by RF Ministry of Finance Order dated 07.11.2006 № 399, period of validity 5 years.