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Anastasia Garipova
Anastasia Garipova Anastasia Garipova

Anastasia Garipova

  • Industries

    Information technology, Pharmaceuticals, Construction, FMCG

  • Qualifications

    Head of Tax Practice

  • Industries

    Information technology, Pharmaceuticals, Construction, FMCG

  • Qualifications

    Head of Tax Practice

She is experienced in tax consulting. With assistance from Anastasia, clients avoid tax claims for significant amounts. Previously, she worked for the Federal Tax Service and companies of the oil and gas and banking sector.

Cases

Successfully
Tax structuring

Transaction structuring and tax planning at FMCG group of companies

Initially, the client set the task of structuring transactions between interdependent persons within a group of companies

  • Industry

    FMCG

  • Process description

    In the course of structuring the transactions, risks in terms of price thresholds between interdependent companies within the group were established, regulations and additional rules were developed and implemented by all companies of the group to justify the correct application of prices when selling products within the group, as well as to support the feasibility of transactions between them.

  • Result

    As a result, successful structuring and tax planning efforts eliminated risks in excess of 80 million ₽.

  • Employees involved

    Yulia Pavlova, Anastasia Garipova

Successfully
Pre-court settlement of tax disputes

The decision of the field tax audit was reversed in the pre-trial procedure

The field tax audit period was disputed.

  • Industry

    Information technology

  • Process description

    The tax authority appointed a field audit after the company's reorganization started, although the field audit partially covers the periods of previous audits. An appeal was lodged to a higher tax authority. The field tax audit was reversed.

  • Result

    We cancelled the results of the field tax audit for the previously inspected period. There is a positive practice of pre-trial appeal against the decision of tax authorities to appoint an on-site tax audit for the same tax period in case of its appointment in connection with the reorganization or liquidation of the company under Article 89 of the Tax Code.

  • Employees involved

    Mikhail Begunov, Anastasia Garipova

343 mln ₽
Pre-court settlement of tax disputes

Withdrawn claims of the tax authority against suppliers of raw materials for medicines

We disputed the claim of the tax authority to suppliers of raw materials for medicines.

  • Industry

    Pharmaceuticals

  • Process description

    At the stage of objections and additional activities it was proved that it is necessary to measure quantitative indicators at the beginning and at the end of the production process. The tax authority has been provided with calculations on writing-off materials purchased from contested counterparties and information on raw material remainders.

  • Result

    Claims of the tax authority for income tax were partially withdrawn. The taxpayer's objections were partially satisfied in the amount of 343 million ₽. Positive practice of pre-trial appeal against acts of tax authorities in relation to manufacturers of medicines was formed taking into consideration the specifics of the industry.

  • Employees involved

    Mikhail Begunov, Anastasia Garipova

193 mln ₽
Pre-court settlement of tax disputes

Claim of the tax authority on improper use of VAT credits was disputed.

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

  • Industry

    Information technology

  • 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

  • Employees involved

    Mikhail Begunov, Anastasia Garipova, Alexander Dmitriev

Successfully
Advice on taxation of CFCs

Support of the client at the stage of advising on payment of taxes from CFC profits, as well as assistance in preparing a tax amnesty declaration

Services were rendered to the beneficiary of a construction company for retrospective disclosure of information on participation in a controlled foreign company and on the existence of bank accounts opened outside the Russian Federation.

  • Industry

    Construction

  • Process description

    At the time of drawing up and submission of notifications to the tax authorities the statute of limitations under p. 1 of Article 129.6 of the Tax Code had not expired, i.e. the client still had the risk of tax liability for untimely disclosure of information about the CFC. In order to exclude tax liability for failure to submit CFC notifications for previous tax periods, the client was provided with services to prepare a special tax declaration allowing to apply the tax amnesty under the Federal Law of May 29, 2019 № 110-FZ within the voluntary declaration of their assets. Also within the framework of the project we assessed the grounds for the absence of an individual's obligations to withhold personal income tax from the profit of a CFC.

  • Result

    As a result of legal defense, tax liability and penalties for late submission of CFC notifications due to the application of tax amnesty provisions were avoided

  • Employees involved

    Yulia Pavlova, Anastasia Garipova

139 mln ₽
Pre-court settlement of tax disputes

The reality of subcontractors' activities was proved and the claims of the tax authority were withdrawn.

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

  • Industry

    Construction

  • 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.

  • Employees involved

    Olga Savina, Anastasia Garipova, Alexander Dmitriev, Yulia Pavlova

117 mln ₽
Court settlement of tax disputes

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

Proved the absence of intent in the actions of the organization to obtain an unjustified tax benefit and refuted the arguments of the tax office of the formality of transactions

  • Industry

    Pharmaceuticals

  • 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 experts allowed the court of first instance to appeal against the additional charges for several counterparties totaling 117 million rubles.

  • Employees involved

    Mikhail Begunov, Anastasia Garipova

70 mln ₽
Support of tax audits

Support of a field audit of a construction company and preparation of a tax reconstruction calculation that allowed to reduce the amount of tax claims by half

During the on-site tax audit, the Inspectorate found that the Company had concluded contracts for construction work and the supply of building materials with "technical" organizations that were financially and administratively controlled by the Company.

  • Industry

    Construction

  • Process description

    The task was complicated by the fact that - the volume of money transfers from the Company to "technical" organizations was 70% and higher; - Access to bank accounts and the electronic document management system with the fiscal authorities was carried out from the same device at the same time interval; - overlap of key employees; - coordination of business activities of "technical" organizations was performed by the Company; - the Company had direct relations with the actual suppliers and contractors before the inclusion of "technical" organizations in the chain of suppliers and contractors; - part of funds sent by the Company to the accounts of "technical" organizations was subsequently transferred by them to the accounts of actual suppliers and contractors.

  • Result

    Our lawyers have achieved the application of tax reconstruction according to the letter № БВ-4-7/3060@ of 10.03.2021 issued by the Federal Tax Service of Russia, thanks to which the Inspectorate has taken into account the real amount of expenses, attributable to the services of actual contractors and suppliers. Also, to confirm the reality of the expenses we have prepared and submitted a package of documents. Actions of Tax Compliance lawyers helped to reduce the amount of tax claims by half and formed the practice of tax reconstruction.

  • Employees involved

    Mikhail Begunov, Yulia Pavlova, Anastasia Garipova

Publications