The Inspection of the Federal Tax Service, in one southern region, could not keep a case for the supply of goods (metal profiles, panels, paints, etc.), considering the transaction to be unreal, the goods not existing, and the delivery to the plants of the metallurgical holding was performed by another organization than specified in contract.

Denied VAT deductions, removed the cost of profit. But on objections, we agreed with our arguments (Moscow inspectorates rarely do this, but the regions are still capable), withdrew most of the additional charges. We were helped by several points below:

1. Passbook with full name employees, dates, car numbers that passed into the taxpayer's territory for the goods (works, services) supply.

2. The testimony of drivers, freight forwarders who transported the goods. They will be useful if the tax authorities doubt the existence of the goods. Preferably with the waybills and shipping documents.

3. If you are engaged in production, the flow chart, with an indication of the technical parameters of the finished product. This will help to relate the number of goods supplied in the output of finished products, consumption rates, etc.

4. Timesheets in the organization and staffing. They will help to prove that you physically could not perform on your own those amounts of work for which the tax authorities removed expenses and deductions, which means that engaging a contractor was justified. Job descriptions can also help if their content implies that the duties of employees do not include the performance of controversial work.

5. Logs of safety briefings. This will be an additional confirmation that the contractor's representatives were actually present at the facility and carried out the work.

6. Calculation of the cost of works and services, schedules of work. They must accompany each contract, and the more detailed the decoding will be, the less reason the inspectors will find fault with them.

7. Letters of your customer, confirming that there were subcontractors on its territory who could pass without representatives of the contractor.

8. Documents signed by other government agencies. Such documents inspire confidence in both the Federal tax service and the court. For example, the act of putting a facility into operation, a dwelling house, a traffic police penalty report that was written out to the driver during work, a court decision on the results of a dispute with a contractor, a conclusion or penalties of Rostechnadzor, etc.

9. Timesheets of the contractor employees. By keeping such sheets, you can not only prove the reality of the work to the tax authorities but also prevent the contractor from overstating the cost of work.

10. Comparative table of services received with the work performed. The custom method of accounting will be helpful. You will be able to see what products, works, and services were provided for each specific order, and present it as an argument.

11. Certificates of conformity of goods, inspection reports, insurance policies, defective statements.

12. The list of equipment owned by the company. So you can prove that you did not have the appropriate resources, technology, for independent performance of controversial work.

Any intermediate documents should be kept, everything can be needed!