Tax Audit

The company incorrectly calculated and paid SIF contributions for three years

• Purpose

  Return overpaid insurance premiums

• Employee involved

  Anna Karpova

• 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.

• Process description

  This project examined the tax risks associated with raising loans from Russian banks and the subsequent financing of companies within the group with these funds. In particular, a whole pool of risks related to accounting for tax purposes of specific bank commissions (payments for opening a "credit line", etc.), potential reclassification of transactions and others was analyzed. (The project was implemented by an employee before joining Tax Compliance)

• Result

  The client received a detailed explanation of the tax consequences, risks and ways to minimize them.

• Process description

  Within the framework of this project, a construction company was interested in the tax qualification of an agreement providing for a construction company to demolish social infrastructure facilities with the subsequent construction of new facilities and their transfer to the owner instead of the demolished facilities. In particular, the Client was interested in a wide range of profit tax and VAT issues, including the tax qualification of the transaction as reimbursable (barter) or gratuitous, potential tax risks and other. (The project was implemented by an employee before joining Tax Compliance)

• Result

  As a result of the study, the client received a clear map of tax consequences, a description of tax risks and ways to minimize them.

• Process description

  The client planned to enter into a license agreement between the U.S. parent company and a Russian subsidiary for an expensive ERP system. A large "security dossier" was prepared for this agreement in order to present it to the tax authorities during an audit. The consultant was given the task of assessing the key tax risks related to the above transaction, as well as to research the weaknesses of the security dossier and formulate recommendations on strengthening the client's position. (The project was implemented by the employee before joining Tax Compliance)

• Result

  The client received an assessment of tax risks and recommendations for their minimization, as well as clear proposals for changing the contractual structure.

• Process description

  The client requested to analyze the current structure of interaction within the framework of aircraft charter contracts. The consultant was assigned the task to analyze tax risks and identify ways to minimize them. (The project was implemented by the employee before joining Tax Compliance)

• Result

  As a result of the work done by the consultant was able to change the contractual structure, which allowed to minimize the risks of the client associated with the application of 0% VAT rate and others.