 ️ Briefly about the main things in tax disputes: April 2026 Three decisions that change the rules of the game for business: 1. **Unified Tax Account (UTA) balance — the court sided with business** The inspectorate offset the company's payments against a hopeless tax arrears for VAT for 2019, even though the court had already recognized it as hopeless. The taxpayer went to court — and won. The court recognized: forming the UTA balance without considering the court decision is illegal. This is a serious precedent for everyone facing automatic offset of overpayments. 2. **Discount on injury insurance contributions remains during reorganization** The company reorganized in the form of transformation and continued to apply a 40% discount to the rate. The fund considered that the discount is not a property right and does not transfer. The court decided otherwise. If you have a reorganization — check whether the fund is trying to take away the discount. 3. **Federal Tax Service reduces data in the state register of taxpayers** They plan to remove some information from the Unified State Register of Legal Entities (USRLE) that is currently duplicated. Less bureaucracy — more transparency. Behind each of these cases is real judicial practice. If you want to analyze your case — write, I'll advise which arguments work. #taxdisputes #UTA #arbitration #lawyer #judicialpractice