Cases

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.

Mikhail Begunov, Yulia Pavlova

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.

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

Confirmation of the actual costs of a large developer-investor to obtain a VAT refund from the budget

Mikhail Begunov

The client was rendered services on justification of expenses for construction of non-residential premises. As a result of support of desk audit of VAT return for refund, the tax authority established the illegality of claimed deductions in the chain of suppliers due to the lack of a source for VAT refunds. As part of the audit support, the tax authority succeeded in developing a legal position that confirmed the reality of performing the work by contractors. They also managed to prove that there were no grounds to hold the client liable for the actions of third parties for non-payment of taxes to the budget and formation of VAT gaps.

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.

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

Mikhail Begunov, Yulia Pavlova

An on-site tax audit is being conducted in respect of the client, the tax authority does not confirm the performance of construction and installation works by subcontractors, since the actual performers of the works have not been identified. In the frame of legal defense and support of tax control measures we rendered services on search of factual executors of works according to materials, provided by tax authorities within the frame of on site tax audit. The procedure of tax reconstruction in view of the submitted primary documents on the actual executors of works, which were involved by the disputed subcontractors, was carried out. An information letter was sent to the tax authority in order to confirm that the client is ready to pay the tax arrears, taking into account the recalculation of the amount of unjustified tax savings before the delivery of the decision on the audit.

Implementation of the project allowed to reduce the amount of income tax and VAT arrears

Exclusion of tax claims from the tax authorities, structuring the transaction according to the model of issuing preferred shares by the company and the possibility of applying Article 277 of the Tax Code when offsetting obligations.

Mikhail Begunov

A client of a major airline company was advised on analyzing tax risks associated with the purchase of discounted debt from credit institutions and the offsetting of debt obligations against securities.

Legal position aimed at justification and structuring of the transaction allowed the client to exclude the possibility of tax claims on income tax, as well as to take into account the losses of previous tax periods in the expenses.

Structuring of tax risks and minimization of possible tax claims

Mikhail Begunov

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.

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