Value-added tax restoration during absence of activity of the agricultural company

Our Client, a huge agricultural producer, sent a tax declaration for the tax restoration from the budget, which was paid for providers from the very beginning of his activity – 2008, 2009 and 2010 years. There were no earnings at that period.

Our specialists made preparatory work at the moment of declaration sending:

  • Invoices, agreements with contractors, acts of performed works were checked
  • Changes in wrong made documents were done
  • Wrong documents exchange
  • Additional documents (deciphers to acts of performed works for juridical and management services) were prepared
  • Internal documents (order, directions, analytical references) were prepared

After presented declaration Tax inspection made a cameral inspection. Inspectors didn’t find any violations.

Result: Tax inspection decided positively about value-added tax restoration from the budget in 2.9 million rubles.