Advocacy and notary office. Concept and types of representation in tax legal relations (the most important)

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Advocacy and notary office. Concept and types of representation in tax legal relations (the most important)

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25. The concept and types of representation in tax legal relations

With the adoption of the Tax Code of the Russian Federation, the rights of the taxpayer have significantly expanded, in particular, the right to entrust the representation of their interests through authorized representatives, both legal entities and individuals, has appeared.

A vast field of activity has opened up for the advocacy in this area.

In order to represent a person in tax legal relations, a lawyer must conclude a civil law agreement with the taxpayer on representing his interests as an authorized representative.

Services related to representing the interests of the customer, provided by a lawyer as an authorized representative, can be carried out in the form of:

1) legal analysis of tax situations that arise for the client in the course of his financial and economic activities;

2) giving advice on taxation issues;

3) optimization of taxation by choosing the appropriate types of contractual relations with counterparties (both when concluding a contract and by changing the terms of already concluded contracts), the most advantageous determination of the composition of costs included in the cost, as well as by determining accounting methods that allow legally reduce the taxable base, or in other ways;

4) protecting and representing the interests of the customer (client) in relations with tax authorities (customs authorities, authorities of state non-budgetary funds), other participants in relations regulated by the legislation on taxes and fees.

This is a short and far from complete list of services that a lawyer can offer entrepreneurs in this area. When carrying out this activity, it is necessary to simultaneously involve for consultations a specialist accountant who is knowledgeable in matters of taxation, or an auditor.

The powers of representatives are formalized by a power of attorney issued in the manner prescribed by the civil legislation of the Russian Federation (clause 3, article 29 of the Tax Code of the Russian Federation). Between the taxpayer (tax agent) and his representative, there are not tax, but civil law relations.

Power of attorney issued to the representative of the taxpayer - an individual, must be certified by a notary or in a form equivalent to a notarized in accordance with the procedure established by paragraph 3 of Art. 185 of the Civil Code of the Russian Federation.

To represent the interests of taxpaying organizations, a notarized power of attorney is not required. In this case, the power of attorney must be signed by the head of the relevant legal entity (another person authorized to do so by its constituent documents). The power of attorney must be affixed with the seal of the trusting organization.

Authors: Nevskaya M.A., Shalagina M.A.

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