Nikita Zharov
Nikita Zharov Nikita Zharov

Nikita Zharov

Industries

Transport and logistics

Qualifications

Senior Consultant in Tax Practice

Biography

Nikita graduated with a BA and MA from Lomonosov Moscow State University with a law degree, as well as a professional retraining program in accounting for commercial organizations at the Higher School of Economics.

Before joining Tax Compliance, Nikita worked for BIG-4 companies. He has more than 5 years of professional experience in the legal field of taxation.

Nikita specializes in analysis and management of tax risks, support of companies in pre-inspection analysis and tax audits, representation of clients in pre-trial and judicial settlement of disputes with tax authorities.

Most of the projects implemented with the participation of Nikita:

- analysis of tax risks associated with the client's participation in the intra-group financing system (cash pooling)

- assisting the client in the pre-inspection analysis on the issue of the legality of expense accounting / application of VAT deductions on transactions with the "technical" companies

- assisting the client in the tax audit and pre-trial settlement of the dispute with the tax authority on the issue of application of reduced withholding tax rate on dividends paid to the foreign shareholder (Republic of Cyprus)

- assisting the client in a tax audit on the issue of the correctness of expense accounting/application of VAT deductions on transactions with technical companies

- assisting the client in the pre-trial settlement of a dispute with the tax authorities on the issue of writing off commodity losses

- support of the client in pre-trial/judicial settlement of the dispute with the tax authority on the issue of legitimacy of accounting for royalty payments

Cases

7.5 mln ₽
Pre-court settlement of tax disputes

Support of the client in appeal against the decision of the tax authority on the issue of bringing to responsibility for willful non-payment of taxes

Cancelled the decision of the tax authority to hold the taxpayer liable under paragraph 3 of Article 122 of the Tax Code ("willful" failure to pay taxes).

  • Industry

    Construction

  • Process description

    Based on the results of a tax audit, the tax authorities brought the taxpayer to liability provided for in Paragraph 3, Article 122 of the RF Tax Code ("willful" failure to pay taxes / 40% fine). Tax Compliance team helped the client develop a legal position according to which the tax authority had no grounds for qualification of the taxpayer's actions as "intentional".

  • Result

    The higher tax authority accepted the arguments of the taxpayer. In particular, the qualification of the tax offense was changed and additional mitigating circumstances were taken into account. As a result, the penalties were reduced by 87%. The economic effect for the client was 7.5 million ₽.

  • Employees involved

    Mikhail Begunov, Nikita Zharov

Successfully
Tax support for IT-business

Supporting the client in the process of separating the IT function within the Group into a separate organizational structure

Recommendations were prepared for the client regarding the procedure for separating the IT-function within the Group, and the tax risks associated with such a reorganization were analyzed.

  • Industry

    Information technology

  • Process description

    As a result of the analysis, the team prepared recommendations for the client on the most appropriate tax regime for the new structure, as well as developed proposals aimed at managing the tax risks associated with the reorganization.

  • Result

    As a result of the analysis, the team prepared recommendations for the client on the most appropriate tax regime for the new structure, as well as developed proposals aimed at managing the tax risks associated with the reorganization.

  • Employee involved

    Nikita Zharov

Successfully
Tax support for IT-business

Checking the possibility of applying the tax incentives provided for in the IT maneuver

Analysis of the client's business structure for the possibility of applying the tax benefits provided for in the IT maneuver

  • Industry

    Information technology

  • Process description

    Analysis of individual business transactions for their compliance with the conditions for the application of VAT exemption and accounting for the purpose of 90% threshold of income from IT-activities was carried out.

  • Result

    Based on the results of the analysis, Tax Compliance team has come to the conclusion that the business operations of the client comply with the conditions stipulated by Articles 149 and 284 of the Tax Code of the Russian Federation; recommendations on the improvement of the internal document flow in the company have been prepared as well. As a result, the client decided to start applying the tax benefits provided for by the IT maneuver.

  • Employees involved

    Mikhail Begunov, Nikita Zharov

More than 500 million rubles ₽
Tax support for IT-business

Supporting the client in the pre-inspection analysis

Settled a dispute with the tax authority regarding the economic feasibility of expenses in the form of agency fees

  • Industry

    Information technology

  • Process description

    The Company purchased agency services aimed at attracting new clients. The tax authority concluded in its pre-inspection analysis that the Company's expenses for the acquisition of the above services were economically unjustified and should not be taken into account for profit taxation purposes.

  • Result

    The team prepared a legal position substantiating the economic necessity of engaging agents and represented the client in meetings with the tax authority. As a result of the pre-inspection analysis, the tax authority accepted a significant part of the Company's arguments.

  • Employee involved

    Nikita Zharov

Publications