Yulia Pavlova
Yulia Pavlova Yulia Pavlova

Yulia Pavlova

Chief Tax Consultant
Industries

Retail, Real Estate and Construction, Manufacturing, Pharmaceuticals, IT Business

V CARD V CARD
Biography

Yulia has 10 years of experience in the field of audit, tax planning, tax consulting.

Specializes in legal support of clients' activities on controversial tax issues, assessment and minimization of tax risks. He has considerable experience in pre-trial appeal of the results of tax audits related to illegal business fragmentation, interaction with unscrupulous counterparties.

Yulia's successful work on structuring and tax planning made it possible to avoid large additional charges in terms of "unscrupulous" counterparties and other emerging tax risks associated with the activities of clients.

In addition, Yulia is the author of publications and expert comments in business media - Lawyer newspaper, Expert, Secret of the firm, etc.

Cases

Construction 1 billion ₽
Support in the framework of pre-test analysis

Preparation of a legal position to confirm the reality of the relationship with subcontractors

The client sought advice on the preparation of objections to the protocol of the commission on the legalization of the tax base. Based on the results of the pre-inspection analysis, the tax authority found the subcontractors involved to be controlled, as well as risks indicating that the counterparty did not have the resources to perform the work.

  • Purpose

    Elimination of tax risks of understatement of the tax base for VAT and income tax

  • Employee involved

    Yulia Pavlova

  • Process description

    Tax control measures were carried out in relation to the client, the tax authority indicates the need to clarify the tax liabilities of the client on the subcontractor. According to the tax authority, the contractor involved could not perform work for the client. As part of the legal defense and preparation of a response to the protocol of the commission was able to prove the lack of involvement of the client in the regulation of the disputed counterparty, to confirm the economic feasibility of engaging a controversial counterparty.

  • Result

    The implementation of the project allowed to save the client's current assets, exclude the possibility of the appointment of a field tax audit.

Construction Successfully
Pre-court settlement of tax disputes

Preparation of a legal position confirming the reality of delivery of goods by a subcontractor

The client was provided services to appeal the results of an on-site tax audit, according to the act was established the minimization of tax liabilities on the difference between the cost of works and materials supplied and the withdrawal of this difference in order to illegally cash out through the subcontracting "transit" companies.

  • Purpose

    Confirmation of the actual size of the client's tax liabilities due to the tax reconstruction procedure.

  • Employees involved

    Mikhail Begunov, Yulia Pavlova

  • Process description

    According to the results of an on-site tax audit, the tax authority points to the creation of a fictitious document flow with subcontractors engaged in order to acquire, in fact, goods (building materials), while overstating the cost of construction and VAT deductions. The amount of tax arrears is calculated from the full amount of the transaction on financial and economic relations with the disputed counterparties. As a part of support of additional tax control measures we rendered services on preparation of legal position for tax reconstruction in order to calculate the actual tax liabilities of the client. The primary documents confirming the client's expenses on purchase of materials used in construction of the facilities were submitted to apply the computational method of tax liabilities determination.

  • Result

    As a result of successfully developed legal position at the stage of support of additional measures of tax control it was possible to reduce the amount of additional tax charges in the amount of not less than 3 billion rubles.

Retail Successfully
Support of individual tax control measures

Seizure of documents and inspection of premises as part of an on-site tax audit

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.

Construction Successfully
Support of tax audits

The client was provided with services to appeal the results of the field tax audit and preparation of documentary evidence to confirm the reality of work performed by subcontractors.

  • Purpose

    Elimination of tax risks of understatement of the tax base for VAT and income tax

  • Employees involved

    Mikhail Begunov, Yulia Pavlova

  • Process description

    An on-site tax audit is being conducted in respect of the client, the tax authority does not confirm the performance of construction and installation works by subcontractors, since the actual performers of the works have not been identified. In the frame of legal defense and support of tax control measures we rendered services on search of factual executors of works according to materials, provided by tax authorities within the frame of on site tax audit. The procedure of tax reconstruction in view of the submitted primary documents on the actual executors of works, which were involved by the disputed subcontractors, was carried out. An information letter was sent to the tax authority in order to confirm that the client is ready to pay the tax arrears, taking into account the recalculation of the amount of unjustified tax savings before the delivery of the decision on the audit.

  • Result

    Implementation of the project allowed to reduce the amount of income tax and VAT arrears

Retail Successfully
Support of tax audits

Support of tax control measures to confirm the reality of providing services by contractors

The client was provided with services to support an on-site tax audit and development of a legal position to confirm the costs of logistics services of unfair counterparties.

  • Purpose

    Elimination of tax risks of understatement of the tax base for VAT and income tax

  • Employees involved

    Mikhail Begunov, Yulia Pavlova

  • Process description

    A large distribution company sought legal assistance to develop a legal position justifying the involvement of disputed logistics companies. The tax authority disputed the reality of providing logistics services because the goods were not stored in the warehouses stated in the primary documents with the counterparties, including the tax authority found the controllability of the involved logistics companies and the lack of sufficient manpower to provide services to the client. As a part of audit support services were rendered for preparation of answers to demands of tax authorities for clarification and documentation of actual goods movement through warehouses of separate subdivisions of the company and further transfer of goods both to logistics companies and ultimate purchasers of the client. Services were rendered to strengthen the legal position, including preparation and accompaniment of client's representatives for questioning by the tax authorities. Prepared legal position with documentary evidence of availability of material resources from counterparties to provide logistics services to the client.

  • Result

    According to the results of consideration of the explanations and documents provided by the client on the actual order of execution of obligations by the disputed counterparties, it was possible to prove that the transactions concluded were not aimed at obtaining unjustified tax savings.

Retail Successfully
Criminal defense of business for tax crimes

Represented a major supplier of shut-off and control valves in a criminal case brought under Article 199 of the Russian Criminal Code before the tax authorities' decision on the field audit.

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.

Retail 1 billion ₽
Pre-court settlement of tax disputes

Preparation of a legal position to confirm the reality of the relationship with the disputed importers of goods

The client provided services to appeal the results of the field tax audit, the basis for the recovery of taxes was the assumption of the tax authority of the fictitious nature of the supply of equipment to some suppliers.

  • Purpose

    Confirm the actual movement of goods from the importer to the customer, to confirm the absence of tax benefits in the form of overvaluation of goods.

  • Employees involved

    Mikhail Begunov, Yulia Pavlova

  • Process description

    As part of the on-site tax audit, the tax authority assumed the deliberate involvement of dubious counterparties in the chain of financial relationships to artificially increase the price from the importer. The developed legal position made it possible to prove that the involved counterparty imported goods in the declared volumes, which is confirmed by the information reflected in the customs declarations. Primary documents confirming the availability of goods in the client's warehouses during the audited period, as well as counterparties' expenses for the delivery of goods to the client were presented.

  • Result

    As a result of successful appeal we managed to reduce the amount of additional tax charges to 83 million rubles. It was important for the client's business to challenge the additional charges based on the results of the field tax audit, as their size is substantial and in case of non-payment there is a risk of bringing the CEO of the organization to criminal liability.

Construction 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.

  • Employees involved

    Mikhail Begunov, Yulia Pavlova

  • 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.

Pharmaceuticals Successfully
Support in the framework of pre-test analysis

Development of the legal position of a major drug manufacturer and representation in the pre-inspection analysis conducted by the tax authority

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.

Construction Successfully
Support of tax audits

Preparation of a legal position to confirm the reality of the relationship with subcontractors

The client was provided with services to appeal the results of the field tax audit and preparation of documentary evidence to confirm the reality of work performed by subcontractors.

  • Purpose

    Elimination of tax risks of understatement of the tax base for VAT and income tax

  • Employees involved

    Mikhail Begunov, Yulia Pavlova

  • Process description

    An on-site tax audit is being conducted in respect of the client, the tax authority does not confirm the performance of construction and installation works by subcontractors, since the actual performers of the works have not been identified. In the frame of legal defense and support of tax control measures we rendered services on search of factual executors of works according to materials, provided by tax authorities within the frame of on site tax audit. The procedure of tax reconstruction in view of the submitted primary documents on the actual executors of works, which were involved by the disputed subcontractors, was carried out. An information letter was sent to the tax authority in order to confirm that the client is ready to pay the tax arrears, taking into account the recalculation of the amount of unjustified tax savings before the delivery of the decision on the audit.

  • Result

    Implementation of the project allowed to reduce the amount of income tax and VAT arrears

Retail Successfully
Tax support of transactions

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

  • Duration

    2019

  • Purpose

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

  • Employee involved

    Yulia Pavlova

  • 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 ₽.

Retail 160 million ₽
Advising on the application of tax legislation

Advice on the legality of the calculation of excise duties as a result of improving the quality of an existing petroleum product

A fuel company sought advice on the legality of payment of excise taxes and penalties, respectively, in connection with a radical change in the approach to the interpretation of the provisions of the Tax Code by the Ministry of Finance of Russia.

  • Purpose

    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.

  • Employee involved

    Yulia Pavlova

  • Process description

    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.

  • Result

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

Construction 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.

  • Employee involved

    Yulia Pavlova

  • 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

Retail Successfully
Tax support of transactions

Restructuring of business in order to apply exemption from VAT and insurance premiums

The client seeks advice on restructuring the business of three companies in order to apply the tax exemption for VAT and insurance premiums.

  • Purpose

    Elimination of tax risks of unreasonable splitting of client's financial and economic activity due to redistribution of income to several organizations in order to meet the criteria for tax relief.

  • Employees involved

    Mikhail Begunov, Yulia Pavlova

  • Process description

    A fast-casual catering client needed to restructure its business so that each created company could apply the income tax and insurance contributions exemption. The purpose of the developed legal position was to prove the absence of interdependence between the client and the established companies, to confirm the economic independence of the activities of the established companies, to exclude the tax risks inherent in the scheme of illegal business splitting due to the conclusion of a commercial concession agreement between the participants of financial transactions.

  • Result

    Implementation of the project allowed to reduce the tax burden of the client in subsequent tax periods by at least 200 million rubles per calendar year

Retail 520 millions ₽
Support of tax audits

Protecting the interests of the largest supplier of oil and gas equipment to domestic and global industry leaders.

The Federal Tax Service inspected the client and assessed additional VAT and income tax. Tax Compliance experts managed to reduce the additional charges by 85%.

  • Employees involved

    Mikhail Begunov, Yulia Pavlova

  • Process description

    The tax audit was carried out in respect of the Client; as a result of it the tax authority decided to assess additional VAT and profit tax on the relations with the controllable transit counterparty created for the purpose of artificial document flow in order to withdraw money for uncontrolled turnover through the one-day companies. The lawyers contested the decision of the tax authorities, worked out a legal position that allowed calculating and documenting the Client's actual expenses related to the purchase of goods, and successfully initiated an independent expert evaluation of the market value of transportation expenses included in the surcharge on goods from the transit counterparty.

  • Result

    The amount of charges was reduced by 520 million rubles, or 85% of tax claims. Lawyers formed the law enforcement practice under Article 54.1 of the Tax Code of the Russian Federation in terms of real tax liabilities ("reconstruction of VAT and income tax").

Construction 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.

  • 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.

Retail Successfully
Tax monitoring

Preparation of documents for joining the tax monitoring system, updating accounting policy for tax accounting purposes

Accompanying the transition of a major trading company to tax monitoring

  • Purpose

    Connection to the tax monitoring system and reducing the risk of additional additional tax assessments.

  • Employees involved

    Mikhail Begunov, Yulia Pavlova

  • Process description

    Within support of the procedure of transfer to tax monitoring the client was rendered services on preparation of documents according to the requirements of the Federal Tax Service Russian FTS. In particular, it was actualized and brought in compliance with the effective tax legislation, the accounting policy for tax accounting purposes, documents regulating the company's internal control system were prepared of the company, and prepared tables and data on coordinators of of subdivisions and levels of control within the company.

  • Result

    Successful work on the analysis and preparation of documents required for the transition to tax monitoring, as well as interaction with the tax authority to address procedural issues in connecting to the tax monitoring system, allowed the client to take advantage of the transition to this mode of tax control and reduce the risk of additional additional tax assessments.

Retail 89 millions ₽
Advising on the application of tax legislation

Support for the procedure of obtaining installment payments on taxes

A client from a fuel company applied for an installment payment of taxes due to the lack of financial capacity to pay taxes in full at the request of the tax authority.

  • Purpose

    Verification of the grounds for the client's tax deferral

  • Employee involved

    Yulia Pavlova

  • Process description

    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.

  • Result

    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.

Publications