Advising on the application of tax legislation

Advising on the application of tax legislation

  • transport Successfully
    Advising on the application of tax legislation

    Advising the client on personal income taxation of individuals working outside the Russian Federation

    • Employees involved

      Mikhail Begunov, Ivan Tsvetkov, Nikita Zharov

    • Process description

      The Tax Compliance team was given the task of analyzing the tax risks associated with the procedure for taxing the income of individuals working outside of Russia.

    • Result

      The Tax Compliance team has identified the areas most exposed to tax risks and prepared recommendations for improving document management (in terms of processing the client's labor relations with employees working outside of Russia) based on the results of the analysis.

  • Pharmaceuticals Successfully
    Advising on the application of tax legislation

    Analysis of tax risks associated with the possible qualification of the nature of the Group's business (federal pharmacy chain) as a "split" business scheme

    Recommendations were prepared to change the structure of economic relations within the Group in order to comply with the requirements of Article 54.1 of the Tax Code of the Russian Federation

    • Employees involved

      Mikhail Begunov, Nikita Zharov

    • Process description

      The team had the task to analyze the nature of the Group's activities for the risks of imputing the scheme of "splitting" the business. The team analyzed: (1) circumstances of business entities within the Group in terms of meeting the conditions for the application of special tax regimes; (2) circumstances of creation of certain business entities; (3) specifics of business relationships within the Group.

    • Result

      Based on the results of the analysis, the risks of qualifying the nature of the Group's activities as a "split" business scheme were identified and recommendations for changing the structure of business relationships within the Group were developed.

  • Retail 89 millions ₽
    Advising on the application of tax legislation

    Support for the procedure of obtaining installment payments on taxes

    A client from a fuel company applied for an installment payment of taxes due to the lack of financial capacity to pay taxes in full at the request of the tax authority.

    • Purpose

      Verification of the grounds for the client's tax deferral

    • Employee involved

      Yulia Pavlova

    • Process description

      The client was provided with services for the preparation of documentary substantiation of compliance with all the criteria for obtaining installment payments, calculated financial indicators of solvency and current liquidity to obtain installment payments due to the threat of bankruptcy risks. An analysis of the most rational way to ensure tax liabilities, depending on the value of the company's assets and, in general, the procedure for obtaining one or another type of security. Prepared documents in respect of the property of the company, acting as security for the performance of obligations to pay taxes within the period specified in the schedule of debt repayment.

    • Result

      The tax authority accepted the documents and the application for installment payment, the client was given the opportunity to pay tax during the calendar year.

  • Retail 160 million ₽
    Advising on the application of tax legislation

    Advice on the legality of the calculation of excise duties as a result of improving the quality of an existing petroleum product

    A fuel company sought advice on the legality of payment of excise taxes and penalties, respectively, in connection with a radical change in the approach to the interpretation of the provisions of the Tax Code by the Ministry of Finance of Russia.

    • Purpose

      Advising on the legality of the calculation of excise taxes on petroleum products in connection with the change in the approach to the interpretation of the provisions of the Tax Code of the Ministry of Finance of Russia.

    • Employee involved

      Yulia Pavlova

    • Process description

      The client in the conditions of the oil depot, is engaged in improving the quality of fuel. Since the client did not produce a new product, no excise tax was calculated on the product received. In 2020 the Ministry of Finance of Russia changed its position, on which a number of clarifications were issued, on the basis of which the tax authority sent the client an information letter with the proposal to clarify its tax liabilities for the past tax periods. The client requested advice on the lawfulness of calculating excise duties on petroleum products due to a change in the approach to the interpretation of provisions of the Tax Code by the Russian Ministry of Finance.

    • Result

      The client developed a legal position to challenge the actions of the tax authority on the procedure for determining the object of taxation

  • transport Successfully
    Advising on the application of tax legislation

    A transportation company sought advice on assessing tax risks in a transaction involving the sale of interest-bearing bonds.

    • Purpose

      Structuring of tax risks and minimization of possible tax claims

    • Employee involved

      Mikhail Begunov

    • Process description

      A client engaged in helicopter transportation rendered consulting services for the analysis of tax risks in a transaction involving the sale of interest-bearing bonds, which resulted in a loss. Due to the fact that the securities are not traded on the organized securities market and were sold to a related party, there was a risk of additional profit tax charges when accounting for expenses on the purchase of securities.

    • Result

      Implementation of the project made it possible to eliminate the probability of tax claims