Cases

The tax authority decided not to conduct an on-site tax audit of the taxpayer

• Employee involved

  Nikita Zharov

• Process description

  As part of the pre-inspection analysis, the tax authority concluded that the taxpayer had accounted for tax purposes for business transactions with a "technical" company. In view of the above, the taxpayer was invited to conduct an independent analysis of tax risks and (if necessary) to adjust its tax liabilities. The team analyzed business transactions with the disputed counterparty for tax risks and subsequently helped the client to prepare a response to the request of the tax authorities and collect the evidence, confirming: (1) the reality of business transactions with the disputed counterparty, (2) the reality of the obligations under transactions directly claimed by the counterparty, (3) the counterparty has no attributes of "technical" company for tax purposes.

• Result

  The tax authority accepted the arguments of the taxpayer, and decided not to conduct an on-site tax audit against him.

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.

Various jurisdictional options for the holding company within the Group are proposed

• Employee involved

  Nikita Zharov

• Process description

  The team was tasked with selecting the best jurisdiction for the holding company within the Group. The team analyzed various jurisdictions for opportunities to create / relocate a holding company within the Group. As part of this analysis, including the possibility of redomiciliation of the business in the ATS was considered.

• Result

  As a result of the analysis, the client was offered various jurisdictional options for the holding company within the Group.

• 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.

Confirm the possibility of a VAT refund

• Purpose

  Services were rendered to confirm the actual costs of the shared participant in the construction of non-residential premises

• Employee involved

  Mikhail Begunov

• Process description

  A legal entity, a shareholder of non-residential premises construction, applied for legal assistance on VAT refund from the budget on invoices issued by agency method through the developer of the construction. The builder had been deducting invoices for a long period of more than 5 years and reissued them to the client. As part of the audit support, we were able to develop a legal position confirming the reality of work performed by the developer's counterparties, including the validity of VAT refunds from the budget on invoices beyond the three-year period.

• Result

  As a result of consulting on the submission of supporting primary documents, preparation of contractor witnesses, it was possible to refund the entire claimed amount of VAT from the budget.