Tax audits are often used to exercise pressure on businesses, lawyers note. According to David Kapianidze, Head of Tax Law Practice, BMS Law Firm, tax authorities tend to reflect only those data in tax audit protocols which can be used as evidence against a business (they can be easily identified in a computer, rather than on paper).

“In the nearest future, you should not expect any decrease in the number of disputes related to tax audits performed by tax authorities”, the lawyer concludes.