Yukos received the Tax Ministry's tax audit report for 2001, a representative of the company told RIA Novosti Monday.
"We have literally just received these documents," the source said.
According to the Tax Code, Yukos has 14 days from when the report was received to file appeals.
As reported earlier, the ministry's audit shows that Yukos owes 98 billion rubles in back taxes including fines and penalties.
The ministry noted that the report on the field tax inspections was sent to the oil company on Thursday, July 1.
The tax bodies claimed that the company's "deliberate actions to artificially register revenues from oil and oil products through specially created organizations registered in Russian Federation subjects and cities wrongfully gave it additional tax privileges," a representative of the ministry said.
Yukos CEO Viktor Gerashchenko said that on $1.7 billion of the total amount was from new tax claims and that the rest was from fines and penalties.
According to the ministry's audit of Yukos for 2000, the company owes 99.4 billion rubles.