Mikhail Begunov
Mikhail Begunov Mikhail Begunov

Mikhail Begunov

  • Industries

    Manufacturing Companies, FMCG, Information Technology, Pharmaceuticals, Retail, Construction

  • Qualifications

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

  • Industries

    Manufacturing Companies, FMCG, Information Technology, Pharmaceuticals, Retail, Construction

  • Qualifications

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

Managing Partner of Tax Compliance, professional "tax" lawyer.

He has more than 18 years of experience in the field of taxes and taxation. Before heading Tax Complaint, Mikhail worked in the structure of the Federal Tax Service, having worked his way up from specialist to head of department, as well as in a consulting company as one of the partners, where he supervised the tax direction.

Mikhail specializes in representing clients in complex tax disputes and assisting in conducting desk and field tax audits. With his assistance, a significant number of tax disputes were resolved in favor of clients even at the pre-trial stage.

He has considerable experience advising clients on a wide range of issues related to the application of tax legislation, as well as on the aging of tax statistics and forecasting of industry tax risks in the construction, retail and transport industries.

Mikhail's professionalism and the high level of projects implemented by him are recognized by key international and Russian legal ratings (Pravo-300, Kommersant, Best Lawyers), marking him among the best tax lawyers in the country.

Certified tax consultant. Member of the Chamber of Tax Consultants since 2007. Member of the Association of Lawyers of Russia.

Regular speaker of specialized tax conferences and author of articles and comments for business media.

Cases

Successfully
Criminal defense of business for tax crimes

Represented a major distributor of perfumes and cosmetics in a tax dispute in arbitration court in a criminal case for tax evasion on the grounds of the crime under Part 2 Article 199 of the Criminal Code.

We proved the illegality of the initiation of criminal proceedings and obtained the cancellation of the case by the prosecutor's office

  • Industry

    FMCG

  • Process description

    Investigative authorities have initiated criminal proceedings against managers of an organization on the grounds of committing a crime under part 2 of Art. 199 of the Criminal Code of the Russian Federation. Our lawyers have analyzed the resolution on institution of criminal proceedings and came to the conclusion that it may be cancelled on the following grounds: First reason for cancellation - in the framework of the preliminary investigation the Client's officials, who managed the company during the tax audit, were not interrogated, the role of each of them is not defined, that does not allow to make a conclusion on the presence of the actions of a specific person of the elements of the crime, provided by Art. 199 part 2 of the Criminal Code. 2 OF THE CRIMINAL CODE. The second reason for cancellation - the decision of the tax authority to prosecute for a tax offense suspended by the arbitration court before making a decision on the court case on the Company's application to recognize the decision of the tax authority invalid and, in addition, by the time of institution of criminal proceedings established by Article 32 § 3 of the Tax Code has not expired, and, respectively, the materials of the tax authorities were sent to investigative authorities in violation of the law.

  • Result

    CU attorneys were able to prove the illegality of the initiation of criminal proceedings, the prosecutor's office considered the complaint and issued a resolution to cancel the investigator's resolution to initiate a criminal case. The initiation of criminal proceedings against the Client under Art. 199 of the Criminal Code was cancelled by the prosecutor's office.

  • Employees involved

    Mikhail Begunov, Alexander Dmitriev

Successfully
Court settlement of tax disputes

Representing a major distributor in court on the issue of interim measures and suspension of the tax authority's decision

It has been proven that the adoption of interim measures will not upset the balance of public and private interests and will allow the client to continue to conduct its business.

  • Industry

    FMCG

  • Process description

    The client, with the support of Tax Compliance, applied to court for suspension of the tax authority's decision based on the results of an on-site tax audit. Enforcement of that decision could have caused considerable damage to the company and paralyzed its activity, taking into consideration the substantial amount of tax charges that could have been critical for the client's business.

  • Result

    We managed to work out a convincing legal position, based on which the court took interim measures. Representatives of the tax authority appealed the interim measures, but thanks to the efforts of our lawyers the court ruling was upheld, despite the fact that according to statistics less than 37% of applications for interim measures are satisfied by the courts.

  • Employees involved

    Mikhail Begunov, Denis Kozhevnikov

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

  • Industry

    Manufacturing companies

  • 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 Tac 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.

  • Employees involved

    Mikhail Begunov, Alexander Dmitriev, Yulia Pavlova

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

Successfully
Tax Audit

Successful tax audit to identify "problematic" counterparties

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

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, Alexander Dmitriev, 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

50 mln ₽
Pre-court settlement of tax disputes

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

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

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

280 mln ₽
Transfer pricing

Challenged the position of the tax authority on the audit of transfer pricing

The tax authority's position on the application of price adjustments between parties to a financial and economic transaction has been appealed as part of the tax audit of transfer pricing.

  • Industry

    Retail

  • Process description

    Price adjustment would have entailed an additional charge of income tax on the formed tax base based on the market prices of the transaction. The project developed a legal position indicating that the formed pricing corresponds to the market level, because the calculation of the cost of the taxpayer's goods contains production costs, economically justified in terms of the type of activity.

  • Result

    As a result of the successful legal defense, additional tax assessments in the amount of 280 million ₽ were avoided.

  • Employee involved

    Mikhail Begunov

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

  • Industry

    FMCG

  • 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.

  • Employees involved

    Mikhail Begunov, Yulia Pavlova

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, Anastasia Garipova, Yulia Pavlova

23 mln ₽
Currency regulation

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

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

Publications