Manufacturing, Retail, Real Estate and Construction, Transportation
Alexey has over 6 years of experience in tax consulting. Prior to joining Tax Compliance, he worked for consulting companies rated Pravo.ru-300 in the following categories: Tax Disputes, Tax Consulting.
He graduated from the bachelor's and master's programs at the Moscow State Law Academy. O.E. Kutafin (Moscow State Law Academy) in the direction of "jurisprudence" with a specialization in "tax consulting". Specializes in the analysis and management of tax risks, supporting companies in the framework of pre-audit analysis and tax audits, representing clients in pre-trial and judicial settlement of disputes with tax authorities..
Alexey implemented projects within the framework of on-site tax audits in the field of international taxation, in particular, on issues of income tax and passive income; contesting the decisions of the tax authority in cases of “splintering” the business; contestation of VAT amounts associated with the movement of goods across the customs border (TN VED), as well as successfully completed audits in such industries as Construction, Retail, Catering, Manufacturing, Transport and Logistics. He has practical experience in disputes on the application of tax reconstruction. Participant and speaker of conferences organized by Pravo.ru, Kommersant, Moscow State Law Academy. Author of articles and commentaries for business and professional publications.
Preparation of a legal position confirming the possibility and legality of the application of "tax reconstruction
Alexey Stanchin
The tax authority, as part of an on-site tax audit, concluded that there was a "tax optimization scheme. In particular, the tax authority believed the following: (1) the formality of the Company's relations with its counterparties; (2) nominality of the counterparties; (3) the actions of the Company and/or its counterparties led to its bankruptcy (which the inspection recognized as "fictitious"). The Tax Compliance team helped the client to elaborate a legal position supporting the possibility to apply the "tax reconstruction".
The tax authority accepted the arguments of the taxpayer
Alexey Stanchin
Tax authorities imposed a fine for violation of the deadlines for CFC notifications and considered that the fine corresponded to the severity of the act, since 13 episodes were identified for different companies.
In view of the above, a legal position was proposed for the taxpayer to mitigate the penalty.
Tax Compliance team assisted the client in developing a legal position, identified all possible mitigating circumstances and presented arguments to the tax authority in due form.
The tax authority accepted the arguments of the taxpayer and the penalty for each episode was reduced by 8 times.
Thus, as a result of the project, tax claims of 6.5 million rubles were reduced to 812 thousand (by 5.7 million rubles or 88% of the initial claim).
Alexey Stanchin
The client had the task of reorganizing the legal structure of the business. Significant problems in implementing the project were: (1) restrictions on corporate matters by the founders; (2) a significant amount of accumulated deductions for inseparable improvements; (3) possible tax risks associated with the foreign element of the business. In view of the above, the taxpayer was offered ways to reorganize the existing legal structure. The Tax Compliance team has prepared a guide on how to implement the said project with the least risk of future tax claims.
The client received a guide on how to improve the existing legal structure and with step-by-step actions to implement it
Supporting an on-site tax audit of a Russian construction company
Alexey Stanchin
A taxpayer approached the Tax Compliance team regarding tax risk minimisation.
Our work on the project included advising the client on:
(1) separate VAT accounting
(2) VAT treatment of the DDE and the POA
(3) availability of receivables
(4) issues related to field tax audit
(5) Interactions with tax authorities during a PIT
(6) justification of accounting policy principles used by a taxpayer to a tax authority.
In view of the above, the Tax Compliance team offered the taxpayer an action plan to support the field tax audit and helped develop a legal position confirming:
(1) the validity of applying separate accounting for the use of transactions under the DDE and the ACP
(2) no additional accruals of non-operating income are required.
In addition, we managed to eliminate the client's risks in terms of separate VAT accounting and identify other risks in taxation.
As a result of the project, the claimed claims of the tax authority were reduced by 99%.
Preparation of a legal position confirming the reality of freight forwarding services
Alexey Stanchin
The tax authority in the framework of an on-site tax audit came to the conclusion that the taxpayer used technical links for the purposes of obtaining tax profits on VAT and income tax. In particular, the tax authority believed that: (1) in fact the provision of services took place directly from organizations that apply special tax regimes (without VAT); (2) the taxpayer and the counterparty are related business entities. In view of the above, the taxpayer was invited to dispute the technical nature of the disputed counterparties. The Tax Compliance team helped the client to elaborate a legal position which confirmed: (1) lack of controllability between the participants of the contractual relations chain; (2) economic feasibility of the transaction; (3) the reality of financial and economic activities of the disputed counterparties.
The tax authority accepted the arguments of the taxpayer
Challenging the results of an on-site tax audit of a Russian general contractor
Alexey Stanchin
As part of an on-site tax audit, the tax authority concluded that the client, a general contractor for construction work, was affiliated with a counterparty.
In particular, the tax authority believed that:
(1) the transaction with the counterparty was not real
(2) The counterparties had no sources of VAT refunds as well as the necessary material and technical resources for performance of the work undertaken.
In view of the above, the Tax Compliance team offered to prepare "defensive" documents and evidence of good faith of the taxpayer.
We helped the client develop a legal position confirming:
(1) the reality of performing construction and installation works by the disputed companies
(2) the lack of controllability between the participants of the contractual relations
(3) the unreasonableness of allocating the VAT gaps to the disputed counterparties.
The claims were appealed to the tax authority and to a higher authority.
As part of a pre-trial appeal, the tax authority accepted the taxpayer's arguments and reduced the size of the claim, and then we secured a full reversal from the higher tax authority.
Preparation of a legal position confirming the reality of engaging subcontractors
Confirm the actual performance of works by subcontractors for the construction of the Moscow-St. Petersburg Expressway, confirming the absence of a scheme to obtain an unjustified tax benefit
Alexey Stanchin
An on-site audit was carried out in respect of the client, as a result of which additional VAT was charged on the counterparty. According to the tax authority, in fact the specified work was not performed by the disputed counterparty, but was performed by the taxpayer itself or other organizations. In the legal defense developed a legal position, which proved that the performers were part of the same group of companies, consisting of more than 12 legal entities. The taxpayer, when working with the counterparty considered it as a single economic entity and could not know about the corporate structure of the counterparty.
According to the results of the developed legal position it was possible to confirm the economic feasibility of the transaction, as well as the reality of the financial and economic activities of the disputed counterparties.
Preparation of a legal position confirming the feasibility of using raw materials in production
Alexey Stanchin
Following an on-site audit, the tax authority concluded that the taxpayer had created a formal document flow to understate the tax base. In particular, the tax authority believed that: (1) the client had methodological violations under VAT; (2) the use of zinc dust in production was overstated; (3) an agency agreement was concluded with a PE for tax saving purposes.
The Tax Compliance team helped the client develop a legal position to challenge the results of an on-site tax audit substantiating:
(1) incorrect application by the tax authority of the methodology for determining import deductions based on the organisation's accounting policy;
(2) the use of zinc dust in production;
(3) the existence of a business purpose in concluding the agency agreement.
The tax authority partly accepted the taxpayer's arguments and the tax claim was reduced by 46%.
Advising a construction company on interaction with the tax authority during an on-site tax audit
Alexander Dmitriev, Alexey Stanchin
A taxpayer turned to the Tax Compliance team as part of a consultation on minimizing tax risks. In particular, work was done on: (1) advising the client on the correctness of tax accounting (2) advising on the field tax audit; (3) interaction with the tax authority during the tax audit; (4) justification before the tax authority of the principles of accounting policy applied by the taxpayer. In connection with the above, the taxpayer was offered an action plan for interaction with the tax authority. The Tax Compliance team helped the client to develop a legal position confirming: (1) the reality of transactions; (2) the validity of the absence of additional income tax charges; (3) justify the need for additional VAT charges on tax "gaps".
The tax authority accepted the taxpayer's arguments. The tax claim of 385 million ₽ was reduced to 46 million ₽ as a result of the project. Which is 12% of the original claim of the tax authority.
Preparation of a legal position confirming the reality of freight forwarding services in conjunction with the reconstruction of a number of episodes
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.
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