Cases

Advising on the legality of the calculation of excise taxes on petroleum products in connection with the change in the approach to the interpretation of the provisions of the Tax Code of the Ministry of Finance of Russia.

Yulia Pavlova

The client in the conditions of the oil depot, is engaged in improving the quality of fuel. Since the client did not produce a new product, no excise tax was calculated on the product received. In 2020 the Ministry of Finance of Russia changed its position, on which a number of clarifications were issued, on the basis of which the tax authority sent the client an information letter with the proposal to clarify its tax liabilities for the past tax periods. The client requested advice on the lawfulness of calculating excise duties on petroleum products due to a change in the approach to the interpretation of provisions of the Tax Code by the Russian Ministry of Finance.

The client developed a legal position to challenge the actions of the tax authority on the procedure for determining the object of taxation

Formation of the client's legal position at the stage of pre-inspection analysis, conducted by the tax authority for the last three years of activity.

Alexander Dmitriev, Yulia Pavlova

The company was approached by a client who received a request to provide documents and information for the last three years of activity outside the scope of the audit. In the opinion of the tax authority, a number of counterparties could not confirm the reality of the fulfillment of obligations under the transaction and the client had the intent to minimize the tax base when reflecting transactions in the accounting and tax registers.

TC attorneys formed a legal position in the explanations and prepared together with the client a comprehensive package of documents confirming the reality of transactions with counterparties. The attorneys interviewed the general directors of the counterparties and ensured their appearance at the tax authority to confirm their earlier testimony.

Representation of client's interests in the framework of inspection of warehouse and office premises. Representation of the client during the seizure of original documents as part of an on-site tax audit.

Alexander Dmitriev, Yulia Pavlova

At the beginning of the working day the employees of the tax authority entered the territory of the enterprise and paralyzed the work, forbidding the employees to perform their official duties. Shipment and loading was suspended due to the inability to process the necessary documentation. An employee and lawyers of TC arrived to the place of tax control measures as soon as possible and ensured legal protection of the client, having prevented disruption of production and normal functioning of the client's warehouse.

After a conversation with the tax officials, a mutual understanding was reached and the inspection of the premises together with the seizure of documents was carried out in stages, without interfering with the production processes of the enterprise.

Verification of the grounds for the client's tax deferral

Yulia Pavlova

The client was provided with services for the preparation of documentary substantiation of compliance with all the criteria for obtaining installment payments, calculated financial indicators of solvency and current liquidity to obtain installment payments due to the threat of bankruptcy risks. An analysis of the most rational way to ensure tax liabilities, depending on the value of the company's assets and, in general, the procedure for obtaining one or another type of security. Prepared documents in respect of the property of the company, acting as security for the performance of obligations to pay taxes within the period specified in the schedule of debt repayment.

The tax authority accepted the documents and the application for installment payment, the client was given the opportunity to pay tax during the calendar year.

Confirm the actual provision of transport and freight forwarding services rendered to the client, to apply the reconstruction of transportation services, to confirm the absence of a scheme to obtain an unjustified tax benefit

Alexey Stanchin

An on-site inspection was carried out in respect of the client, as a result of which additional VAT and income tax were charged on relations with controlled transit counterparties. According to the tax authority, the purchase of goods was actually carried out directly from organizations that apply special tax regimes (without VAT). As part of the legal defense developed a legal position to challenge the technical nature of the activities of the disputed counterparties, for part of the episodes was applied to the reconstruction of the income tax.

According to the results of the developed legal position it was possible to prove the lack of controllability between the participants in the chain of contractual relations, to confirm the economic feasibility of the transaction, as well as the reality of the financial and economic activities of the disputed counterparties.