Pre-court settlement of tax disputes

Pre-court settlement of tax disputes

  • Successfully
    Pre-court settlement of tax disputes

    Preparation of a legal position confirming the reality of delivery of goods by a subcontractor

    The client was provided services to appeal the results of an on-site tax audit, according to the act was established the minimization of tax liabilities on the difference between the cost of works and materials supplied and the withdrawal of this difference in order to illegally cash out through the subcontracting "transit" companies.

    • Industry

      Construction

    • Process description

      According to the results of an on-site tax audit, the tax authority points to the creation of a fictitious document flow with subcontractors engaged in order to acquire, in fact, goods (building materials), while overstating the cost of construction and VAT deductions. The amount of tax arrears is calculated from the full amount of the transaction on financial and economic relations with the disputed counterparties. As a part of support of additional tax control measures we rendered services on preparation of legal position for tax reconstruction in order to calculate the actual tax liabilities of the client. The primary documents confirming the client's expenses on purchase of materials used in construction of the facilities were submitted to apply the computational method of tax liabilities determination.

    • Result

      As a result of successfully developed legal position at the stage of support of additional measures of tax control it was possible to reduce the amount of additional tax charges in the amount of not less than 3 billion rubles.

    • Employees involved

      Mikhail Begunov, Yulia Pavlova

  • Successfully
    Pre-court settlement of tax disputes

    Confirmation of the absence of an unjustified tax benefit in the form of a surcharge on goods

    The client provided services to appeal against the results of a field tax audit, the basis for the collection of taxes was the assumption of the tax authority of the fictitious nature of the transaction to increase the price of goods

    • Industry

      Retail

    • Process description

      An on-site audit was carried out in relation to a client, as a result of which additional VAT and profits tax were charged on relations with a controlled transit counterparty. According to the tax authority, the actual purchase of goods was carried out directly from a foreign supplier. As part of the legal defense, a legal position has been developed to calculate and document the actual expenses of the Company on the acquisition of goods based on the price set by the foreign counterparty, as well as costs associated with the transportation of goods. Due to the absence of primary documents, the Company initiated an independent expert assessment of the market value of transportation and other direct expenses included in the markup of goods from the disputed counterparties.

    • Result

      According to the results of the developed legal position it was possible to prove the lack of controllability between the participants in the chain of contractual relations, to confirm the economic feasibility of the transaction, as well as the reality of the financial and economic activities of the disputed counterparties.

    • Employee involved

      Mikhail Begunov

  • 1 billion ₽
    Pre-court settlement of tax disputes

    Preparation of a legal position to confirm the reality of the relationship with the disputed importers of goods

    The client provided services to appeal the results of the field tax audit, the basis for the recovery of taxes was the assumption of the tax authority of the fictitious nature of the supply of equipment to some suppliers.

    • Industry

      Retail

    • Process description

      As part of the on-site tax audit, the tax authority assumed the deliberate involvement of dubious counterparties in the chain of financial relationships to artificially increase the price from the importer. The developed legal position made it possible to prove that the involved counterparty imported goods in the declared volumes, which is confirmed by the information reflected in the customs declarations. Primary documents confirming the availability of goods in the client's warehouses during the audited period, as well as counterparties' expenses for the delivery of goods to the client were presented.

    • Result

      As a result of successful appeal we managed to reduce the amount of additional tax charges to 83 million rubles. It was important for the client's business to challenge the additional charges based on the results of the field tax audit, as their size is substantial and in case of non-payment there is a risk of bringing the CEO of the organization to criminal liability.

    • Employees involved

      Mikhail Begunov, Yulia Pavlova

  • Successfully
    Pre-court settlement of tax disputes

    Support of the client in appealing to the Central Office of the Federal Tax Service of Russia against the decision of the tax authority on the issue of bringing to responsibility for willful non-payment of taxes

    The Federal Tax Service has decided to reduce the amount of penalties for non-payment of taxes

    • Industry

      Construction

    • Process description

      The tax authority based on the results of a tax audit held the taxpayer liable for non-payment of taxes. On appeal, the superior tax authority accepted some of the taxpayer's arguments, but refused to take into account certain mitigating circumstances in order to reduce the amount of penalties. The Tax Compliance team helped the client develop a legal position for submission to the Central Office of the Russian Federal Tax Service.

    • Result

      The Central Office of the Federal Tax Service accepted the arguments of the taxpayer. In particular, certain mitigating circumstances were taken into account. As a result, the amount of penalties was reduced fourfold.

    • Employees involved

      Mikhail Begunov, Nikita Zharov

  • 7.5 mln ₽
    Pre-court settlement of tax disputes

    Support of the client in appeal against the decision of the tax authority on the issue of bringing to responsibility for willful non-payment of taxes

    Cancelled the decision of the tax authority to hold the taxpayer liable under paragraph 3 of Article 122 of the Tax Code ("willful" failure to pay taxes).

    • Industry

      Construction

    • Process description

      Based on the results of a tax audit, the tax authorities brought the taxpayer to liability provided for in Paragraph 3, Article 122 of the RF Tax Code ("willful" failure to pay taxes / 40% fine). Tax Compliance team helped the client develop a legal position according to which the tax authority had no grounds for qualification of the taxpayer's actions as "intentional".

    • Result

      The higher tax authority accepted the arguments of the taxpayer. In particular, the qualification of the tax offense was changed and additional mitigating circumstances were taken into account. As a result, the penalties were reduced by 87%. The economic effect for the client was 7.5 million ₽.

    • Employees involved

      Mikhail Begunov, Nikita Zharov