Tax support for IT-business

Tax support for IT-business

  • It-biznes 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

    • Purpose

      The Tax Compliance team had the task of analyzing certain types of business transactions for the possibility of applying VAT and income tax benefits.

    • Employees involved

      Mikhail Begunov, Nikita Zharov

    • 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.

  • It-biznes 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.

    • Purpose

      The client decided to separate the IT function within the Group into a separate organizational structure. Our team was tasked with determining the tax treatment to be applied by the new IT company, as well as preparing recommendations to mitigate tax risks that could arise in connection with the reorganization.

    • Employee involved

      Nikita Zharov

    • 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.

  • It-biznes 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

    • Employee involved

      Nikita Zharov

    • 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.