The Federal Tax Service found a platform for illegal tax minimization at the Tyumen partner of Rosneft. From PK “TMK” get hundreds of millions
“Tyumen metal structures” could not fight off the requirements of the tax. Oilfield equipment supplier Tyumen Steel Structures Production Company (TMK PK) has been accused of operating a site to minimize tax liabilities. According to the fiscals, the partner of the oilmen, with the help of a dozen actually controlled LLCs, formed a scheme with a formal document flow, as a result of which more than a hundred million rubles did not reach the budgets. At the same time, nominee managers were used, funds were cashed out in significant amounts through employee cards, which the law enforcement agencies were already interested in, and went in transit to the hidden beneficiary of the processes. The production workers have already tried to challenge the conclusions of the fiscals, but the regular proceedings of the inspection from Tyumen lost in the first instance.
Now PK TMK faces not only a large withdrawal of funds after the removal of interim measures, but also bankruptcy proceedings. A certain individual entrepreneur, a large supplier of rolled metal from the Sverdlovsk region, and a tax authority, who referred to debts of hundreds of millions, have already declared themselves in them. Significant losses to the partner of Surgutneftegaz, PH-Snabzhenie and LUKOIL are also threatened by lawsuits from bankers and suppliers.
OOO Production Company Tyumen Metal Structures (PK TMK) lost multimillion-dollar proceedings against the Inspectorate of the Federal Tax Service for Tyumen No. 3.
As follows from the documents, the organization underwent an on-site audit, as a result of which it was charged taxes for 112.1 million, penalties of 46.2 million, as well as penalties provided for by several articles of the Tax Code of the Russian Federation in the amount of 4.2 million. In particular, the claims related to value added tax in the amount of 73 million and corporate income tax in the amount of more than 39.1 million.
The basis for the demands was the conclusions of the fiscals regarding the operations of PK TMK with a dozen LLCs, which, in the opinion of the auditors, were formal and pursued solely the goal of illegal minimization.
“As a result of deliberate concerted actions under the leadership of persons who actually control the activities of PK TMK, a scheme was created aimed at obtaining <…> savings in the form of incomplete payment of corporate income tax and VAT to the budget, <…> namely, through the formal conclusion of the PC “TMK” of transactions for the supply of goods, works, services <...> with controlled organizations, PK “TMK” are deliberately included in the expenses taken into account in order to determine the tax base, and in the VAT deductions of transactions with these suppliers in the absence of actual deliveries of goods (works, services) by the specified contractors in accordance with <…> documents,” the Federal Tax Service said.
Also, representatives of the state agency accused the “Tyumen metal structures” in an attempt to counteract the audit, as a result of which additional taxes were charged.
The inspection noted that the share of PK TMK VAT deductions attributable to controlled suppliers is: 51.47% in 2016, 28.90% in 2017, 36.40% in 2018. In accordance with the purchase book In 2016-2018, the amount of transactions of PK TMK with controlled suppliers amounted to 482.4 million, in turn, in accordance with the bank statement, 399.59 million were transferred to these suppliers.
Analyzing the interaction with one of these counterparties – Steel Industrial Company LLC (SPK LLC), the fiscal officials emphasized that the company, according to financial statements, does not have fixed assets, real estate and vehicles are absent.
In addition, the fiscals drew attention to the “envelope scheme”, and cashed out the extremely dubious testimony of the director of the SEC.
“Funds intended for payments to SEC employees were mainly transferred to bank cards of individuals who are employees of PK TMK, bank cards were seized by the investigating authorities <...> in connection with allegations of illegal use of cards for the purpose of cashing out. Recipients of funds <...> during interrogations testified that they were actually employees of PK TMK, SEC – not familiar, part of the funds (up to 50 thousand rubles) <...> received for the performance of labor duties under the “envelope scheme” , confirmed the fact that the cards of LLC employees were used for the purpose of cashing out funds by representatives of PK TMK,” follows from the investigation.
They also state that Alexander Parshukov, the head of the SEC, could not explain from whom he bought the company, although he stated that he had acquired it “from acquaintances”. The manager could not explain with whom he specifically signed the contract concluded with PK TMK.
“As the main supplier of the SPK, Parshukov A.A. indicated OOO TD MMK, headed by Rafikov T.T. In turn, Rafikov T.T. recognized himself as a nominal leader and explained that he did not conduct financial and economic activities <…>. In addition, Parshukov A.A. actually was an employee of the audited PK “TMK”, – stressed in the tax.
They opened the fiscals and, probably, the key figure in the schemes. Thus, the audit indicated that PK TMK transferred more than 402 million rubles to the accounts of controlled suppliers, and from them to the accounts of Zubarev A.E. it took about 401.9 million.
“Employees of PC “TMK” testify that the actual management of the activities of the LLC was carried out by Zubarev A.E., while formally he was not the leader during the period under review <…>. On Zubarev A.E. funds are transferred from each participant of the scheme controlled by OOO PK TMK involved in the transit of funds,” concluded the fiscals.
Note that we are probably talking about Anatoly Evgenievich Zubarev, who, according to Kontur.Focus, is also listed as a member of such companies as Personnel LLC (St. Petersburg), StroyGroup LLC (Moscow) and organizations with a remarkable the name of JSC “Stroytransgaz” (Tyumen).
As a result, the court, having studied the positions of the parties, agreed with the conclusions of the inspection and refused PK TMK to recognize the decision as illegal. “The tax authority has proved that the main turnover of entities controlled by PK TMK (both debit and income transactions) is formal and is aimed at creating <…> conditions for obtaining illegal tax savings.
<...> The audit also established that the turnover <...> is aimed at “cashing out” funds. In fact, the activity of the group of organizations controlled by PK TMK is a formed platform for the provision of services to minimize tax liabilities for various organizations, including PK TMK itself. The formation of this site was carried out through concerted deliberate actions, ”concluded the Arbitration Court of the Tyumen Region.
To clarify, Pravda UrFO has already reported on the problems of PK TMK with tax and penalties. Subsequently, a bankruptcy case was initiated against the Tyumen industrialists. As part of it, the Interdistrict IFTS of Russia No. 14 for the Tyumen Region has already announced the company’s debt of more than 289.8 million rubles. 
It should be noted that earlier on its website (the resource is currently unavailable) PK TMK positioned itself as a partner of Russian and international oil and service companies. Among the organization’s customers were LUKOIL, Gazprom drilling, Surgutneftegaz and others.
In addition, the Federal Tax Service named Unikom Oilfield Equipment Plant LLC, Neft LLC, PH-Snabzhenie LLC (a specialized subsidiary of Rosneft Oil Company PJSC) and other VINKs among the main consumers of PK TMK products. At the end of 2021, according to Kontur.Fokus, the company showed revenue of more than 812 million, net profit of 24.4 million.
