Tax & Legal Services, Deloitte CIS
Deloitte CIS Tax and Legal Department has extensive experience in providing services to various sectors of the manufacturing industry. Many of our specialists have worked in manufacturing companies. Our in-depth industry knowledge means that we have the skills to deliver comprehensive tax and legal support at the highest level.
We provide the following tax and legal services:
Analysis of the tax function and methodology
Tax function analysis:
- Analysing the tax function and the approach to compliance with Russian tax legislation as well as engaging tax function specialists in key business processes;
- Assessing internal controls and developing recommendations for improvements;
- Analysing internal policies and methodologies and providing recommendations on tax reporting preparation;
- Analysing the tax compliance of the internal procedures for the introduction of new products or the tax accounting of current products.
- Analysing the tax compliance of a company’s current methodology and the accounting of its operations[DM2] . The analysis is based on existing court practices and the explanations issued by the relevant authorities and takes the specifics of the company’s operations into account;
- Analysing individual transactions for the adequacy of methodological support;
- Identifying methodological discrepancies and transactions that are not covered by the existing methodology;
- Providing recommendations to improve the current methodology based on the analysis.
Boosting tax and cost efficiency
- Analysing tax efficiency and identifying ways to reduce tax costs;
- Introducing automated tax accounting and e-document management systems;
- Analysing the company's operations to identify potential areas for tax optimization;
- Preparing legal positions to justify the tax saving methods adopted;
- Restructuring operational activities and advising on holding structures and the application of the beneficial income ownership concept;
- Delivering solutions for nontax payments (recycling fee, environmental duty).
Tax risk assessment
- Analysing the tax compliance of the tax function and tax accounting framework;
- Analysing the correctness and completeness of the calculation of taxes and fees in accordance with Russian tax legislation;
- Analysing the company's interactions with tax authorities;
- Analysing the applicability of certain tax concepts to the company's operations (including the applicability of transfer pricing rules, beneficial ownership concept, etc.);
- Analysing the tax compliance of intercompany transactions;
- Assessing the tax implications and risks identified during the analysis;
- Giving recommendations on reducing the tax risks identified during the analysis.
- Support in introducing and subsequently participating in various formats of tax monitoring (turnkey or specific processes).
- Selecting the best solution to fulfill the legal requirements;
- Identifying the most efficient recycling methods;
- Developing a methodology for calculating environmental fees;
- Preparing all accounting forms and submitting them in electronic copy;
- Settling disputes with the Rosprirodnadzor regarding the receipt of licenses.
Track & Trace
- Developing and introducing a track & trace system for goods in compliance with the requirements of tax legislation;
- Identifying the risks and opportunities involved in the use of a track & trace system;
- Legally formalizing the track & trace system and preparing internal policies for it.
- Pre-trial and court dispute resolution with tax authorities
- Developing the required policies and methodologies and introducing automated tools.