Mikhail Begunov

Mikhail Begunov

  • Industries

    Pharmaceuticals, FMCG, Information technology, Manufacturing companies

  • Qualifications

    Member of the Chamber of Tax Consultants, Lawyer at the Moscow Chamber of Advocates

  • Industries

    Pharmaceuticals, FMCG, Information technology, Manufacturing companies

  • Qualifications

    Member of the Chamber of Tax Consultants, Lawyer at the Moscow Chamber of Advocates

Managing partner of TAX COMPLIANCE, professional tax lawyer since 2014. He is experienced in tax for over 17 years.

Since 2007, he has been a member of the Chamber of Tax Consultants. Certified tax consultant. Prior to obtaining the status of an advocate, he was working for six years in the Federal Tax Service, having advanced from a specialist to the head of a department. From 2016 to 2019, he was a partner in a consulting group, where he managed the tax area.

He has considerable experience in advising clients on a wide range of issues related to the application of tax legislation, including the application of VAT offsets in the construction sector, as well as on tax aspects of transactions with real estate and securities. His experience also includes successfully representing of clients ' interests in complicated tax disputes and assistance in conducting on-site and off-site tax audits. With his assistance, a significant number of tax disputes were resolved in favor of clients at the pre-trial stage.

Cases

343 mln ₽

Withdrawn claims of the tax authority against suppliers of raw materials for medicines

Pre-court settlement of tax disputes

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    Claims of the tax authority for income tax were partially withdrawn.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

50 mln ₽

It was proved that there was no affiliation with suppliers, and reality of subcontractors’ activities.

Pre-court settlement of tax disputes

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 Claims of the tax authority on the involvement of "unscrupulous counterparties" were withdrawn.

  • Industry

    FMCG

  • 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.

  • Employees involved

    Mikhail Begunov, Alexander Dmitriev, Olga Savina

193 mln ₽

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

Pre-court settlement of tax disputes

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

Successful tax audit to identify "problematic" counterparties

Tax Audit

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 ₽.

  • Industry

    Information technology

  • 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.

  • Employees involved

    Mikhail Begunov, Alexander Dmitriev

23 mln ₽

The company's interests in the case of violation of currency legislation were protected in arbitration courts of three instances.

Court settlement of tax disputes

Challenging of the tax authority decision on violation of the terms of loan repayment, issued by the taxpayer to a foreign company.

  • Industry

    Manufacturing companies

  • Process description

    In the opinion of the tax authority, the organization violated the term for receiving (returning) the deposit by a resident of foreign currency in accordance with the terms of the loan agreement issued by the taxpayer to the foreign company

  • Result

    As a result, all claims of the tax authority with regard to violation of terms for receiving foreign currency by a resident in accordance with the terms of the loan agreement were successfully challenged in courts of 3 instances, as the tax authority did not take into account the submitted additional agreements to the loan agreement with the foreign company.

  • Employees involved

    Mikhail Begunov, Andrey Solomyany

Successfully

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

Pre-court settlement of tax disputes

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

Publications

Contacts