Cases

Cases

  • 50 mln ₽

    Reducing insurance premiums and structuring the assets of a large tolling company

    Transaction structuring

    A business model was proposed and implemented to reduce the amount of insurance premiums.

    • Industry

      Manufacturing companies

    • Process description

      A business model was proposed and implemented where the company is organized in the form of a production cooperative. The members of the production cooperative do not receive a salary, but a share of the net profit; these payments are not subject to insurance premiums according to the current tax legislation.

    • Result

      As a result of the introduction of the production cooperative, transactions within the holding company were structured, resulting in a reduction in insurance premiums of more than 20% of the annual payroll.

    • Employee involved

      Anna Karpova

  • 30 mln ₽

    Overpaid insurance premiums were refunded to a large manufacturing company

    Tax Audit

    The company incorrectly calculated and paid SIF contributions for three years

    • Industry

      Manufacturing companies

    • Process description

      The company incorrectly calculated and paid Social Insurance Fund contributions for three years. The company's specialists audited personnel documents, as well as all tax returns and payments to the funds.

    • Result

      Tax Compliance specialists conducted a tax and personnel audit, restored personnel documents for three years and prepared revised tax returns. As a result, more than 30 million rubles of overpaid insurance premiums were returned from the budget.

    • Employee involved

      Anna Karpova

  • Successfully

    Automated business processes in a manufacturing group of companies

    Transaction structuring

    There was no interaction structure within the group of companies. It took 5 employees and a long period of time to generate management reports and accounting sets of documents.

    • Industry

      Manufacturing companies

    • Process description

      The client set a task to set up and automate internal accounting and management accounting between the companies of the group. Initially, there was no structure of interaction between departments and in general between the companies of the group, for the formation of management reports and accounting set of documents involved 5 people and required a long period of time.

    • Result

      The specialists of our company have developed reporting forms, set up a chain of interaction between employees of the organizations in the group, reduced the number of employees involved in the formation of all the necessary reports to 2 people. Accounting set of documents is formed automatically due to the introduction of external processing to the program 1C

    • Employee involved

      Anna Karpova

  • 135 mln ₽

    Challenging additional charges to a major retailer in a case concerning the application of tax deductions for VAT on recycled goods

    Court settlement of tax disputes

    Claims tax authority was made in connection with the unjustified inclusion in the composition of VAT deductions and profit tax costs incurred in the relationship with the disputed supplier, as well as the improper application of VAT deductions for recycled goods.

    • Industry

      FMCG

    • Process description

      The tax authority charged the grocery retailer additional VAT and income tax on the fruit supplier, citing the impossibility of tracing the goods from the importer to the final supplier for this delivery, as well as the presence of formal claims against the supplier. Also in connection with the fact that the fruit supplied was of improper quality and disposed of by the client within the same tax period, the tax authority further argued the impossibility of applying VAT deductions due to the lack of the object of taxation. Translated with www.DeepL.com/Translator (free version)

    • Result

      As a result, claims of the tax authorities were successfully challenged in the arbitration court after the second round of judicial appeal since the Tax Compliance lawyers managed to prove the reality of transportation of fruits from the importer to the disputed supplier. They also provided a technological description of the utilization of the goods and the validity of the VAT deduction for the disputed transaction. Translated with www.DeepL.com/Translator (free version)

    • Employees involved

      Andrey Solomyany, Olga Savina

  • Successfully

    Defended the interests of the largest supplier of household appliances in arbitration court in a case of additional taxation of imported goods with the participation of the chain of resellers.

    Court settlement of tax disputes

    Exclusion by the tax authority of material evidence against a disputed counterparty of a major supplier of household appliances

    • Industry

      FMCG

    • Process description

      With regard to the client, a tax audit was carried out, as a result of which the tax authority provides evidence that the audited entity actually purchased the disputed products directly from the importer bypassing the chain of suppliers. One of the evidence of fictitiousness was the protocol of inspection of warehouse and office premises, which the tax authority established the absence of this counterparty at the addresses and concluded that the supplier could not store the goods. The lawyers collected the information proving the falsification of the evidence submitted by the tax authority.

    • Result

      In the course of the court proceedings, the tax authority excluded this evidence, which initially formed the basis for the tax audit decision, from its position.

    • Employees involved

      Andrey Solomyany, Olga Savina

  • Successfully

    Transaction structuring and tax planning at FMCG group of companies

    Transaction structuring

    Initially, the client set the task of structuring transactions between interdependent persons within a group of companies

    • Industry

      FMCG

    • Process description

      In the course of structuring the transactions, risks in terms of price thresholds between interdependent companies within the group were established, regulations and additional rules were developed and implemented by all companies of the group to justify the correct application of prices when selling products within the group, as well as to support the feasibility of transactions between them.

    • Result

      As a result, successful structuring and tax planning efforts eliminated risks in excess of 80 million ₽.

    • Employees involved

      Anastasia Garipova, Yulia Pavlova

  • Successfully

    Successful tax audit to identify "problematic" counterparties

    Tax Audit

    The tax authority has sent an information letter to encourage the taxpayer to adjust the tax base for VAT and make an additional payment to the budget of 80 million ₽.

    • Industry

      Information technology

    • Process description

      In the course of tax audit of problematic counterparties, real tax risks in terms of relationships with suppliers were established, which amounted to 15 million ₽. In the other part of the requirements of the tax authority were not proved: the organization provided the primary documents with the substantiation of the reality of supplies, as well as the documents on full reflection by the suppliers of the amounts of proceeds from sales in VAT declarations, and their contact information.

    • Result

      As a result of a successful tax audit, the organization independently adjusted the tax base for VAT and paid 15 million ₽ on their own. This allowed avoiding field tax audits and additional penalties.

    • Employees involved

      Mikhail Begunov, Alexander Dmitriev

  • 38 mln ₽

    38 million ₽ Representing a construction company in a field tax audit

    Support of tax audits

    The initial additional charges were based on the suggestions that the taxpayer used the optimization scheme with the help of "dishonest" contractors.

    • Industry

      Construction

    • Process description

      In the course of the audit, it was established that all disputed contractors were involved and their officials were interrogated, who actually confirmed their participation in these companies and the scope of work undertaken. In addition, the audit was followed by the recovery of partially lost primary documentation that confirmed the partial performance of the work by the disputed contractors.

    • Result

      As a result of the audit, tax claims amounted to 10 million ₽. Thus, as a result of successful work on support of the audit it was possible to avoid large additional payments in respect of "dishonest" contractors.

    • Employees involved

      Alexander Dmitriev, Yulia Pavlova

  • 343 mln ₽

    Withdrawn claims of the tax authority against suppliers of raw materials for medicines

    Pre-court settlement of tax disputes

    We disputed the claim of the tax authority to suppliers of raw materials for medicines.

    • Industry

      Pharmaceuticals

    • Process description

      At the stage of objections and additional activities it was proved that it is necessary to measure quantitative indicators at the beginning and at the end of the production process. The tax authority has been provided with calculations on writing-off materials purchased from contested counterparties and information on raw material remainders.

    • Result

      Claims of the tax authority for income tax were partially withdrawn. The taxpayer's objections were partially satisfied in the amount of 343 million ₽. Positive practice of pre-trial appeal against acts of tax authorities in relation to manufacturers of medicines was formed taking into consideration the specifics of the industry.

    • Employees involved

      Mikhail Begunov, Anastasia Garipova

  • 39 mln ₽

    It was proved that there was no affiliation with the purchaser company, claims of the tax authority were withdrawn

    Pre-court settlement of tax disputes

    Claims of the tax authority on redistribution of the company's income through the affiliated purchasers were eliminated.

    • Industry

      FMCG

    • Process description

      Additional tax control measures were taken. Employees and officials of the purchaser company were interrogated. Lack of client's company affiliation was proved. The act of field tax audit was appealed.

    • Result

      The taxpayer's objections are satisfied. The decision on additional accrual of 5 million ₽ was formed. Positive practice of pre-trial appeal against acts of tax authorities in terms of disputes on "business split” in favor of taxpayers under 54.1 of the Tax Code was formed.

    • Employee involved

      Olga Savina

  • Successfully

    The decision of the field tax audit was reversed in the pre-trial procedure

    Pre-court settlement of tax disputes

    The field tax audit period was disputed.

    • Industry

      Information technology

    • Process description

      The tax authority appointed a field audit after the company's reorganization started, although the field audit partially covers the periods of previous audits. An appeal was lodged to a higher tax authority. The field tax audit was reversed.

    • Result

      We cancelled the results of the field tax audit for the previously inspected period. There is a positive practice of pre-trial appeal against the decision of tax authorities to appoint an on-site tax audit for the same tax period in case of its appointment in connection with the reorganization or liquidation of the company under Article 89 of the Tax Code.

    • Employees involved

      Mikhail Begunov, Anastasia Garipova

  • 50 mln ₽

    It was proved that there was no affiliation with suppliers, and reality of subcontractors’ activities.

    Pre-court settlement of tax disputes

    Claims of the tax authority were partially eliminated. Claims of the tax authority on the involvement of "unscrupulous counterparties" were withdrawn.

    • Industry

      FMCG

    • Process description

      With the help of additional tax control measures, the reality of subcontractors' activities was proved. The absence of intent in the actions of the client and lack of affiliation with suppliers, which partially confirmed the disputed shipments, was proved.

    • Result

      Claims of the tax authority for the field inspection report were appealed and partially withdrawn. Positive pre-trial appeal against the acts of tax authorities in favor of taxpayers under 54.1 of the Tax Code was formed.

    • Employees involved

      Mikhail Begunov, Alexander Dmitriev, Olga Savina

  • 139 mln ₽

    The reality of subcontractors' activities was proved and the claims of the tax authority were withdrawn.

    Pre-court settlement of tax disputes

    Claims of the tax authority to have "unscrupulous contractors" in the chain of subcontractors were disputed.

    • Industry

      Construction

    • Process description

      With the help of additional tax control measures, the reality of subcontractors' activities was proved. The absence of intent in the client's actions was proved. The tax authority calculated tax liabilities without primary documents.

    • Result

      Claims of the tax authority on the field inspection report were appealed and withdrawn. A positive pre-trial appeal against the acts of the tax authorities in favor of the taxpayers under 54.1 of the Tax Code was formed.

    • Employees involved

      Alexander Dmitriev, Anastasia Garipova, Yulia Pavlova, Olga Savina

  • 193 mln ₽

    Claim of the tax authority on improper use of VAT credits was disputed.

    Pre-court settlement of tax disputes

    To dispute the claims of the tax authority on the improper use of tax credits for VAT.

    • Industry

      Information technology

    • Process description

      Additional tax control measures were taken. Evidence of the absence of interdependence with suppliers of equipment was presented. The price of the purchased equipment is indicated to be corresponding to the market level. All established violations concerned beneficiaries-importers of the supplied products, rather than the taxpayer.

    • Result

      Claims of the tax authority were disputed. A positive practice was formed on additional payments to companies that supply imported equipment through a chain of suppliers

    • Employees involved

      Mikhail Begunov, Alexander Dmitriev, Anastasia Garipova

  • 23 mln ₽

    The company's interests in the case of violation of currency legislation were protected in arbitration courts of three instances.

    Court settlement of tax disputes

    Challenging of the tax authority decision on violation of the terms of loan repayment, issued by the taxpayer to a foreign company.

    • Industry

      Manufacturing companies

    • Process description

      In the opinion of the tax authority, the organization violated the term for receiving (returning) the deposit by a resident of foreign currency in accordance with the terms of the loan agreement issued by the taxpayer to the foreign company

    • Result

      As a result, all claims of the tax authority with regard to violation of terms for receiving foreign currency by a resident in accordance with the terms of the loan agreement were successfully challenged in courts of 3 instances, as the tax authority did not take into account the submitted additional agreements to the loan agreement with the foreign company.

    • Employees involved

      Mikhail Begunov, Andrey Solomyany

  • 135 mln ₽

    Defending a Russian construction company in an arbitration court at the stage of inclusion in the register of a tax authority claim in a bankruptcy case

    Court settlement of tax disputes

    Originally included in the register, the tax authority's claim was excluded due to the absence of tax arrears for the taxpayer.

    • Industry

      Construction

    • Process description

      As part of the bankruptcy proceedings, the tax authority's claim in the amount of RUB 135 million was included in the register of creditors' claims. The lawyers prepared a position with regard to this debt, namely: due to the fact that updated tax returns for VAT and income tax were filed, the amounts of claims must be adjusted, as the amounts payable on tax returns were initially filed by the previous management mistakenly.

    • Result

      The Moscow City Arbitration Court annulled the decision to include the tax authority's claim in the register of creditors' claims and the court appointed a new consideration taking into account the evidence provided.

    • Employees involved

      Andrey Solomyany, Olga Savina

  • Successfully

    Preparation of documents for joining the tax monitoring system, updating accounting policy for tax accounting purposes

    Tax monitoring

    Accompanying the transition of a major trading company to tax monitoring

    • Industry

      FMCG

    • Process description

      Within support of the procedure of transfer to tax monitoring the client was rendered services on preparation of documents according to the requirements of the Federal Tax Service Russian FTS. In particular, it was actualized and brought in compliance with the effective tax legislation, the accounting policy for tax accounting purposes, documents regulating the company's internal control system were prepared of the company, and prepared tables and data on coordinators of of subdivisions and levels of control within the company.

    • Result

      Successful work on the analysis and preparation of documents required for the transition to tax monitoring, as well as interaction with the tax authority to address procedural issues in connecting to the tax monitoring system, allowed the client to take advantage of the transition to this mode of tax control and reduce the risk of additional additional tax assessments.

    • Employees involved

      Mikhail Begunov, Yulia Pavlova