Company

Tax Compliance - a law firm that specializes in resolving complex tax issues

«According to our clients estimates, professional assistance at the stage of pre-trial appeal of tax authorities acts allowed avoiding protracted litigation and reducing costs for business.».

Mikhail Begunov,
managing partner

We offer comprehensive support of tax audits, appeal of acts of tax authorities at the pre-trial stage and in court, which requires deep knowledge of tax law, law enforcement practice and individual approach.

Some our cases

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

    Olga Savina, Andrey Solomyany

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

    Olga Savina, Andrey Solomyany

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

    Anastasia Garipova, Alexander Dmitriev, Olga Savina, Yulia Pavlova

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, Anastasia Garipova, Alexander Dmitriev

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