Development of a resolution to the Ministry of Justice of the Russian Federation
Mikhail Begunov, Nikita Zharov, Andrey Solomyany
The client approached Tax Compliance to provide support in the development and promotion of a legislative initiative to extend IT business tax incentives to a new segment of IT companies.
The Tax Compliance team helped the client develop a draft law aimed at extending tax incentives for IT businesses to a new segment of IT companies. As a result of the project, the Tax Compliance team prepared a resolution to the Ministry of Justice of the Russian Federation to promote the above legislative initiative. The legislative initiative is under consideration.
Analysis of tax risks associated with the transfer of gift cards to customers
Nikita Zharov
The team was tasked with analyzing the income tax and personal income tax risks that may arise from the transfer of electronic gift cards to customers.
As a result of the analysis, proposals were developed aimed at managing tax risks in the transfer of gift cards to customers
Support of the client in appealing to the Central Office of the Federal Tax Service of Russia against the decision of the tax authority on the issue of bringing to responsibility for willful non-payment of taxes
Mikhail Begunov, Nikita Zharov
The tax authority based on the results of a tax audit held the taxpayer liable for non-payment of taxes. On appeal, the superior tax authority accepted some of the taxpayer's arguments, but refused to take into account certain mitigating circumstances in order to reduce the amount of penalties. The Tax Compliance team helped the client develop a legal position for submission to the Central Office of the Russian Federal Tax Service.
The Central Office of the Federal Tax Service accepted the arguments of the taxpayer. In particular, certain mitigating circumstances were taken into account. As a result, the amount of penalties was reduced fourfold.
Overpaid insurance premiums were refunded to a large manufacturing company
Return overpaid insurance premiums
Anna Karpova
The company incorrectly calculated and paid Social Insurance Fund contributions for three years. The company's specialists audited personnel documents, as well as all tax returns and payments to the funds.
Tax Compliance specialists conducted a tax and personnel audit, restored personnel documents for three years and prepared revised tax returns. As a result, more than 30 million rubles of overpaid insurance premiums were returned from the budget.
2019
Mikhail Begunov, Alexander Dmitriev
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.
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.