Cases

Cases

  • Successfully
    Tax support for IT-business

    Checking the possibility of applying the tax incentives provided for in the IT maneuver

    Analysis of the client's business structure for the possibility of applying the tax benefits provided for in the IT maneuver

    • Industry

      Information technology

    • Process description

      Analysis of individual business transactions for their compliance with the conditions for the application of VAT exemption and accounting for the purpose of 90% threshold of income from IT-activities was carried out.

    • Result

      Based on the results of the analysis, Tax Compliance team has come to the conclusion that the business operations of the client comply with the conditions stipulated by Articles 149 and 284 of the Tax Code of the Russian Federation; recommendations on the improvement of the internal document flow in the company have been prepared as well. As a result, the client decided to start applying the tax benefits provided for by the IT maneuver.

    • Employees involved

      Mikhail Begunov, Nikita Zharov

  • Successfully
    Tax support for IT-business

    Supporting the client in the process of separating the IT function within the Group into a separate organizational structure

    Recommendations were prepared for the client regarding the procedure for separating the IT-function within the Group, and the tax risks associated with such a reorganization were analyzed.

    • Industry

      Information technology

    • Process description

      As a result of the analysis, the team prepared recommendations for the client on the most appropriate tax regime for the new structure, as well as developed proposals aimed at managing the tax risks associated with the reorganization.

    • Result

      As a result of the analysis, the team prepared recommendations for the client on the most appropriate tax regime for the new structure, as well as developed proposals aimed at managing the tax risks associated with the reorganization.

    • Employee involved

      Nikita Zharov

  • More than 500 million rubles ₽
    Tax support for IT-business

    Supporting the client in the pre-inspection analysis

    Settled a dispute with the tax authority regarding the economic feasibility of expenses in the form of agency fees

    • Industry

      Information technology

    • Process description

      The Company purchased agency services aimed at attracting new clients. The tax authority concluded in its pre-inspection analysis that the Company's expenses for the acquisition of the above services were economically unjustified and should not be taken into account for profit taxation purposes.

    • Result

      The team prepared a legal position substantiating the economic necessity of engaging agents and represented the client in meetings with the tax authority. As a result of the pre-inspection analysis, the tax authority accepted a significant part of the Company's arguments.

    • Employee involved

      Nikita Zharov

  • 190 mln ₽
    Tax Audit

    Tax Compliance lawyers consulted on tax risks for petroleum products company

    Tax Compliance lawyers advised a petroleum products manufacturing company on tax risks related to the calculation and payment of excise tax on petroleum products over a three-year period.

    • Industry

      Manufacturing companies

    • Process description

      The Client was under the threat of a field tax audit and additional tax assessments if the company did not voluntarily file revised excise tax returns and did not pay the tax and penalties. The lawyers evaluated the materials of the tax authorities, available judicial practice, and clarifications of the Ministry of Finance and the Federal Tax Service. As the result our lawyers reasoned to the Client that voluntary tax payment is more efficient for the Client than an on-site tax audit and further litigation in courts; in addition, the amount of taxes to be paid voluntarily will be considerably smaller. Tax Compliance attorneys developed a legal position to substantiate the expediency of independent calculation of tax liabilities of the Client on excise duty and its voluntary payment to the budget, in connection with the changes in the approach of the Russian Federal Tax Service to charging excise duty when mixing petroleum products, as well as the current negative court practice on the subject.

    • Result

      The client has prepared a refined tax return and completed the tax calculations. We managed to avoid penalties and fines of over 190 million rubles.

    • Employee involved

      Mikhail Begunov

  • 27 mln ₽
    Support of tax audits

    Assistance in forming a legal position for a corporation specializing in the development and production of components for aviation, rocket and space, ground and marine equipment.

    Lawyers were able to confirm the possibility of filing a clarifying tax return to claim tax deductions beyond the 3-year period.

    • Industry

      Manufacturing companies

    • Process description

      As a result of in-house tax audit, the tax authorities denied the client's claim for a VAT deduction of 27 million rubles. The tax authorities had established the facts of unscrupulousness of one of the client's counterparties: counterparty's failure to pay VAT, lack of business reputation, lack of human resources (the risk of lack of actual performance of obligations under the contract); presence of "straightforward gaps" in VAT and, consequently, no deduction of VAT. The lawyers prepared a set of documents with clarification of the tax authority's request concerning the validity of VAT deductions made by the client and confirming the fact of the counterparties' performance of the works declared in the revised tax return. As a result, the Tax Compliance team managed to confirm the facts of cooperation with the counterparties stated in the previous declarations and the circumstances of submission of the clarified declarations. The lawyers created a positive practice, confirming the lawfulness of submitting a revised VAT return with corrected information on the suppliers and claiming VAT deductions outside the 3-year period, if the revised declaration shows the deductions that were previously declared in the declaration filed within this period.

    • Result

      As a result of Tax Compliance lawyers' work, the tax authorities decided not to bring the Client to tax responsibility. The client's objections were accepted and the VAT deduction for the audited period in the amount of 27 million rubles was found justified. The lawyers managed to save the Client's current assets.

    • Employees involved

      Mikhail Begunov, Yulia Pavlova