Tax support of transactions

A business model was proposed and implemented to reduce the amount of insurance premiums.

• Purpose

  Reduce insurance premiums and structure assets

• Employee involved

  Anna Karpova

• Process description

  A business model was proposed and implemented where the company is organized in the form of a production cooperative. The members of the production cooperative do not receive a salary, but a share of the net profit; these payments are not subject to insurance premiums according to the current tax legislation.

• Result

  As a result of the introduction of the production cooperative, transactions within the holding company were structured, resulting in a reduction in insurance premiums of more than 20% of the annual payroll.

There was no interaction structure within the group of companies. It took 5 employees and a long period of time to generate management reports and accounting sets of documents.

• Purpose

  Set up and automate internal accounting and management accounting between group companies

• Employee involved

  Anna Karpova

• Process description

  The client set a task to set up and automate internal accounting and management accounting between the companies of the group. Initially, there was no structure of interaction between departments and in general between the companies of the group, for the formation of management reports and accounting set of documents involved 5 people and required a long period of time.

• Result

  The specialists of our company have developed reporting forms, set up a chain of interaction between employees of the organizations in the group, reduced the number of employees involved in the formation of all the necessary reports to 2 people. Accounting set of documents is formed automatically due to the introduction of external processing to the program 1C

Initially, the client set the task of structuring transactions between interdependent persons within a group of companies

• Duration

  2019

• Purpose

  As a result, successful structuring and tax planning efforts eliminated risks in excess of 80 million ₽.

• Employee involved

  Yulia Pavlova

• Process description

  In the course of structuring the transactions, risks in terms of price thresholds between interdependent companies within the group were established, regulations and additional rules were developed and implemented by all companies of the group to justify the correct application of prices when selling products within the group, as well as to support the feasibility of transactions between them.

• Result

  As a result, successful structuring and tax planning efforts eliminated risks in excess of 80 million ₽.

• Process description

  The client asked to analyze the current structure of the group of companies and identify key tax risks. Based on the results of this analysis, a decision was made to change the structure of the group of companies. The specialist prepared a target structure and a detailed transition plan. (The project was implemented by the employee before joining Tax Compliance)

• Result

  The client received the most efficient and manageable group structure, free of historical tax risks and with a number of tax advantages.

The client seeks advice on restructuring the business of three companies in order to apply the tax exemption for VAT and insurance premiums.

• Purpose

  Elimination of tax risks of unreasonable splitting of client's financial and economic activity due to redistribution of income to several organizations in order to meet the criteria for tax relief.

• Employees involved

  Mikhail Begunov, Yulia Pavlova

• Process description

  A fast-casual catering client needed to restructure its business so that each created company could apply the income tax and insurance contributions exemption. The purpose of the developed legal position was to prove the absence of interdependence between the client and the established companies, to confirm the economic independence of the activities of the established companies, to exclude the tax risks inherent in the scheme of illegal business splitting due to the conclusion of a commercial concession agreement between the participants of financial transactions.

• Result

  Implementation of the project allowed to reduce the tax burden of the client in subsequent tax periods by at least 200 million rubles per calendar year