According to our practice, almost every company has tax reserves, therefore, we provide services for their identification and recovery based on percentage from total value of recovered funds.

In other words, we identify the reserve and exercise it (i.e., we refund the tax), and only then the client pays an interest on the recovered value. Therefore, financial expenses of the client for our work will be certainly refunded.

As the tax has been already paid to the budget, and tax refund is made upon the decision of the tax authority, the refund procedure for taxes paid is safe in fiscal terms.

Search and recovery of tax payments is a time-consuming process that requires in-depth insight in the trends of law enforcement practice in industry-specific issues.

The main reasons for overpayments include:

• incorrect determination of taxable items;
• incorrect calculation of taxable base;
• failure to apply benefits provided to the company;
• failure to include justified costs into income tax expenses;
• voluntary refusal to recognize VAT deductibles.