煙草在線據《焦點新聞外的俄羅斯》報道編譯　　國際煙草營銷服務（MUMT，英美煙草公司的產品在俄羅斯的一家貿易商），去年4月尋求推翻主要納稅人區域間檢查做出的一項決定。

　　稅務檢查堅持認為，這家貿易商應該額外支付1.879億盧布（合626萬美元）的利潤稅、處罰和罰款。

　　轄區認為，根據與英國英美煙草投資公司的“戰略和配套咨詢服務”合同，在計算所得稅時，該公司沒有理由將其費用包含在內。

　　稅務機關想知道，為什么咨詢服務的成本在2008年提高了25倍，達到22億盧布（約7000萬美元）。

　　在2011年的審計中，該公司未能出示文件證明2009年采購服務的金額，檢查機關裁定，納稅人的活動沒有商業目的，并且旨在獲得不當稅收利益。

　　公司反對說，它在2009年擴大了提供服務的范圍。此外，咨詢服務的成本還包括幾家煙廠。

　　第一法院支持該公司，但其在第二個和第三個法院（上訴法院2013年3月公布了裁決）敗訴了。

British American Tobacco in Russia to Pay Extra Taxes

　　International Tobacco Marketing Services (MUMT, a trader of British American Tobacco products in Russia) sought last April to reverse a decision made by an interregional inspection of major taxpayers.

　　The tax inspection had insisted that the trader pay an additional 187.9 million rubles ($6.26 million) in profit taxes, penalties and fines.

　　The inspection believes that the company had no grounds to include its expenses under contracts for "strategic and ancillary consulting services" with British BAT Investments Ltd when calculating income tax.

　　The tax agency wondered why the cost of consulting services had risen 25 times in 2008 to 2.2 billion rubles (around $70 million).

　　During an audit in 2011, the company failed to produce documents confirming the amount of services procured in 2009, and the inspection ruled that the taxpayer acted with no business purpose and aimed at obtaining undue tax benefits.

　　The company objected, saying that in 2009 it expanded the list of offered services. Further, the cost of consulting services included several tobacco factories.

　　The first court backed the company, but the trader lost the case in the second and third courts (the appeals court issued its ruling in March 2013).