Cases

Cases

  • Retail 190 million ₽
    Tax Audit

    Tax Compliance attorneys advised on tax risks for a petroleum products company

    Tax Compliance attorneys advised a petroleum products company on the tax risks of calculating and paying excise tax on petroleum products over a three-year period.

    • Process description

      The Client was under the threat of a field tax audit and additional tax charges if the company did not voluntarily submit revised excise tax returns and did not pay the tax and penalties. The lawyers evaluated the materials of tax authorities, available judicial practice, and clarifications of the Ministry of Finance and Federal Tax Service. As the result our lawyers reasoned to the Client that voluntary tax payment is more efficient for the Client than an on-site tax audit and further litigation in courts, including the fact that the amount of taxes to be paid voluntarily would be considerably smaller. Tax Compliance attorneys developed a new approach to the application of the letter of the Ministry of Finance and prepared a legal position to substantiate the advisability of independent calculation of tax liabilities of the Client on excise taxes and their voluntary payment to the budget, due to changes in the approach of the Russian Federal Tax Service in terms of charging excise taxes when mixing oil products, as well as the current negative judicial practice on this topic.

    • Result

      The client prepared a refined tax return and completed the tax calculations. We managed to avoid penalties and fines of more than 190 million rubles.

  • Retail Successfully
    Support in the framework of pre-verification analysis in connection with the liquidation of the business

    Pre-verification analysis in connection with business liquidation

    • Purpose

      Development of legal position substantiating the purpose of reorganization / liquidation of some enterprises. As part of the pre-inspection analysis, the participation of Tax Compliance attorneys in interrogations of directors and employees of companies and submission of documents upon request

    • Employee involved

      Alexander Dmitriev

    • Process description

      A client who owns a chain of restaurants on the territory of the Russian Federation applied to the company for the reorganization / liquidation of some of the enterprises most affected by the worsening situation due to the spread of a new coronavirus infection. After notification of the tax authorities about the beginning of the reorganization / liquidation procedure, the client received requests for documents on financial and economic activities of the enterprises as part of the pre-inspection analysis

    • Result

      As a result of pre-inspection analysis not a single legal entity was not assigned to an on-site tax audit. The client subsequently turned to TAX COMPLAENS LLC to support the reorganization / liquidation of companies.

  • Retail Successfully
    Interaction within the framework of reconciliation of settlements with tax authorities and extra-budgetary funds in the framework of business liquidation

    Reconciliations of mutual settlements with tax authorities and non-budgetary funds as part of business liquidation

    • Purpose

      Settlement of debts to the budget as part of settlements with non-budgetary funds. Extend the period of voluntary liquidation through the court. To complete voluntary liquidation

    • Employee involved

      Alexander Dmitriev

    • Process description

      TAX COMPLAENS was approached by the owner of a large hotel complex, who received a decision to refuse to register a liquidation balance sheet and make an entry in the Unified State Register of Legal Entities on the termination of the company in connection with liquidation. The reason for the decision to refuse the existence of unfulfilled obligations to non-budgetary funds, namely the Pension Fund of the Russian Federation. After analyzing the reasons for the refusal it was discovered that the company was in debt to the amount of 5 million rubles, but there was no information on the debt in the personal accounts submitted to the tax authority by the Pension Fund. In connection with the fact that the company submitted the documents to the registration authority 11 months after the start of liquidation and received the refusal to register the specialists of LLC "TAX COMPLAENS" applied to the court for the extension of the voluntary liquidation by 6 months

    • Result

      As a result of interaction of specialists of "TAX COMPLAENS" Ltd. with tax authorities and the Pension Fund all necessary actions to correct unreliable information about debts to the budget were taken and the legal entity ceased its activities by excluding it from the Unified State Register of Legal Entities as a result of voluntary liquidation.

  • Pharmaceuticals Successfully
    Court settlement of tax disputes

    Judicial protection of the interests of a major pharmaceutical company in challenging the claims of transactions with "unfair" counterparties

    The tax authority revealed violations of tax laws on relations with suppliers and charged the company with the appropriate mandatory payments

    • Purpose

      Appealing the decision of the tax authority on the field tax audit of the relationship on the supply of raw materials with certain counterparties

    • Employee involved

      Mikhail Begunov

    • Process description

      According to the results of the second field tax audit in connection with the violation of the rules of Art. 54.1 of the Tax Code, the company was charged a significant amount of additional taxes and penalties in terms of transactions for the supply of raw materials concluded with several counterparties. During the trial, the court was presented with evidence of the uniqueness of the raw materials purchased from the disputed counterparties and their actual use in production, the circumstances of the conclusion and execution of transactions by the disputed counterparties, as well as the availability of material and labor resources in sufficient volume.

    • Result

      The legal position developed by our specialists made it possible to appeal against additional tax charges of 117 million rubles on several counterparties. The court decision to invalidate the results of the field tax audit in this part was upheld in courts of appellate and cassation instances. The client was able to use the position developed to challenge the actions of the tax authority in the framework of field audits for other tax periods in respect of the same counterparties.

  • Retail Successfully
    Support of tax audits

    Support of tax control measures to confirm the reality of providing services by contractors

    The client was provided with services to support an on-site tax audit and development of a legal position to confirm the costs of logistics services of unfair counterparties.

    • Purpose

      Elimination of tax risks of understatement of the tax base for VAT and income tax

    • Employees involved

      Mikhail Begunov, Yulia Pavlova

    • Process description

      A large distribution company sought legal assistance to develop a legal position justifying the involvement of disputed logistics companies. The tax authority disputed the reality of providing logistics services because the goods were not stored in the warehouses stated in the primary documents with the counterparties, including the tax authority found the controllability of the involved logistics companies and the lack of sufficient manpower to provide services to the client. As a part of audit support services were rendered for preparation of answers to demands of tax authorities for clarification and documentation of actual goods movement through warehouses of separate subdivisions of the company and further transfer of goods both to logistics companies and ultimate purchasers of the client. Services were rendered to strengthen the legal position, including preparation and accompaniment of client's representatives for questioning by the tax authorities. Prepared legal position with documentary evidence of availability of material resources from counterparties to provide logistics services to the client.

    • Result

      According to the results of consideration of the explanations and documents provided by the client on the actual order of execution of obligations by the disputed counterparties, it was possible to prove that the transactions concluded were not aimed at obtaining unjustified tax savings.