We proved the illegality of the initiation of criminal proceedings and obtained the cancellation of the case by the prosecutor's office

• Employees involved

  Mikhail Begunov, Alexander Dmitriev

• Process description

  Investigative authorities have initiated criminal proceedings against managers of an organization on the grounds of committing a crime under part 2 of Art. 199 of the Criminal Code of the Russian Federation. Our lawyers have analyzed the resolution on institution of criminal proceedings and came to the conclusion that it may be cancelled on the following grounds: First reason for cancellation - in the framework of the preliminary investigation the Client's officials, who managed the company during the tax audit, were not interrogated, the role of each of them is not defined, that does not allow to make a conclusion on the presence of the actions of a specific person of the elements of the crime, provided by Art. 199 part 2 of the Criminal Code. 2 OF THE CRIMINAL CODE. The second reason for cancellation - the decision of the tax authority to prosecute for a tax offense suspended by the arbitration court before making a decision on the court case on the Company's application to recognize the decision of the tax authority invalid and, in addition, by the time of institution of criminal proceedings established by Article 32 § 3 of the Tax Code has not expired, and, respectively, the materials of the tax authorities were sent to investigative authorities in violation of the law.

• Result

  Tax Compliance attorneys were able to prove the illegality of the initiation of criminal proceedings, the prosecutor's office considered the complaint and issued a resolution to cancel the investigator's resolution to initiate a criminal case. The initiation of criminal proceedings against the Client under Art. 199 of the Criminal Code was cancelled by the prosecutor's office.

The client received a requirement to submit documents and explanations for the period of the last three years of activity outside the scope of the audit

• Purpose

  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.

• Employees involved

  Alexander Dmitriev, Yulia Pavlova

• Process description

  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.

• Result

  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.

As part of the on-site tax audit, the tax authority seized the original documents and examined the premises in order to clarify the circumstances relevant to the completeness of the audit.

• Purpose

  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.

• Employees involved

  Alexander Dmitriev, Yulia Pavlova

• Process description

  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.

• Result

  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.

Reduced the amount of damage by six times and achieved the termination of the criminal case

• Employees involved

  Mikhail Begunov, Alexander Dmitriev, Yulia Pavlova

• Process description

  At the stage of pre-trial appeal of the tax authorities' decision, the law enforcement officers included in the audit, without waiting for the completion of the tax audit, forwarded the collected materials to the investigating authorities for initiation of a criminal case under part 2 article 199 of the Criminal Code. The criminal case was brought against the CEO and an unidentified group of people from the company's management. The amount of damage, according to the tax and investigative authorities amounted to more than 500 million rubles.

• Result

  In accordance with the correctly built strategy of defense in the investigation of the criminal case and as a result of additional measures of tax control, lawyers and employees of Tax Compliance provided documents on "tax reconstruction", disclosed the real tax liabilities, as well as conducted an examination of the costs of transporting goods, which allowed to reduce the damages to 80 million rubles and termination of the criminal case on the fact of absence of corpus delicti in connection with the payment of arrears.

• 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.

The tax authority has sent an information letter to encourage the taxpayer to adjust the tax base for VAT and make an additional payment to the budget of 80 million ₽.

• Duration

  2019

• Employees involved

  Mikhail Begunov, Alexander Dmitriev

• Process description

  In the course of tax audit of problematic counterparties, real tax risks in terms of relationships with suppliers were established, which amounted to 15 million ₽. In the other part of the requirements of the tax authority were not proved: the organization provided the primary documents with the substantiation of the reality of supplies, as well as the documents on full reflection by the suppliers of the amounts of proceeds from sales in VAT declarations, and their contact information.

• Result

  As a result of a successful tax audit, the organization independently adjusted the tax base for VAT and paid 15 million ₽ on their own. This allowed avoiding field tax audits and additional penalties.

To dispute the claims of the tax authority on the improper use of tax credits for VAT.

• Duration

  June 2019 - December 2019

• Employees involved

  Mikhail Begunov, Alexander Dmitriev

• Process description

  Additional tax control measures were taken. Evidence of the absence of interdependence with suppliers of equipment was presented. The price of the purchased equipment is indicated to be corresponding to the market level. All established violations concerned beneficiaries-importers of the supplied products, rather than the taxpayer.

• Result

  Claims of the tax authority were disputed. A positive practice was formed on additional payments to companies that supply imported equipment through a chain of suppliers

• 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.

Claims of the tax authority to have "unscrupulous contractors" in the chain of subcontractors were disputed.

• Duration

  December 2018 - April 2019

• Employees involved

  Alexander Dmitriev, Yulia Pavlova

• Process description

  With the help of additional tax control measures, the reality of subcontractors' activities was proved. The absence of intent in the client's actions was proved. The tax authority calculated tax liabilities without primary documents.

• Result

  Claims of the tax authority on the field inspection report were appealed and withdrawn. A positive pre-trial appeal against the acts of the tax authorities in favor of the taxpayers under 54.1 of the Tax Code was formed.

Claims of the tax authority were partially eliminated. Claims of the tax authority on the involvement of "unscrupulous counterparties" were withdrawn.

• Duration

  October 2019 - March 2020

• Employees involved

  Mikhail Begunov, Alexander Dmitriev

• Process description

  With the help of additional tax control measures, the reality of subcontractors' activities was proved. The absence of intent in the actions of the client and lack of affiliation with suppliers, which partially confirmed the disputed shipments, was proved.

• Result

  Claims of the tax authority for the field inspection report were appealed and partially withdrawn. Positive pre-trial appeal against the acts of tax authorities in favor of taxpayers under 54.1 of the Tax Code was formed.

The client has decided to reduce the areas of business, due to lack of liquidity.

• Purpose

  Analysis of activities and development of a detailed action plan and measures to minimize risks in the liquidation of intra-holding companies

• Employee involved

  Alexander Dmitriev

• Process description

  The Austrian company had a number of subsidiaries on the territory of Russian Federation, engaged in sales, warranty services and development of technical documentation for ship equipment. Due to the recession of economic activity and purchasing power of business, the company decided to reduce its presence on the Russian market and made a decision to close a number of directions.

• Result

  After an in-depth analysis of financial and economic activities of companies and assessment of risks a detailed plan describing all stages of liquidation of legal entities was drawn up. One of the stages was the reconciliation of mutual settlements with intra-holding companies and withdrawal of the parent company from the Austrian jurisdiction. There was also a plan for the transfer / dismissal of more than 150 employees of the liquidated legal entities. Translated with www.DeepL.com/Translator (free version)