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Rozhentsov Nikita
Senior Consultant of the Department of Legal Practice, curator of projects.
Education
  • Ural State Law Academy, specialty "Lawyer"
  • Certificate of tax consultant
Competence

Nikita is the head of the following directions: “Legal Audit (Due Diligence)”, “Administrative Regulation”, “Resolving Tax Disputes”, directly advising and representing clients, and oversees the activities of other employees during the implementation of specialized projects.



Possessing the high level of legal expertise in the field of business law, Nikita is one of the leading lawyers in the practice of land and property relations. He advises and represents clients of the company in matters of corporate, tax law, administrative regulation, in cases of non-contractual liability (damages, insurance disputes) and public law relations.



Full member of the Chamber of Tax Consultants.

Experience

Prior to joining Alliance Legal CG, Nikita acquired the wide range of experience in legal support of business processes, working in the legal department of a large pharmaceutical company.

Publications
18 ноября 2021 г.
"Business tax stability - over?" Znak.com
Nikita Rozhentsov's article on the courts' pivotal decision for mining companies
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30 сентября 2021 г.
Disputes over the determination of the object of MET taxation in the mining industry. Pravo.ru conference
Nikita Rozhentsov made a speech at the Tax Policy and Tax Disputes 2021 conference.
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20 августа 2021 г.
"How to make a loan for a company". Nikita Rozhentsov for General Director
How to properly draw up a loan for a company from a physical person of the director who is the founder of this company and a non-founder. How to account for this loan in accounting and tax accounting, what interest for the use of the loan should be indicated.
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18 августа 2021 г.
"The Federal Tax Service is preparing to offer businesses a single tax payment". Nikita Rozhentsov for Expert.Ural
The Federal Tax Service has begun preparations for the introduction of a single tax payment mechanism for businesses.
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21 июля 2021 г.
"Business takeover sector prescribed reform". Commented by Nikita Rozhentsov for Dolg.RF
Affiliation is replaced by interconnectedness, and co-financing the purchase of a shareholding can be challenged.
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14 мая 2021 г.
A single tax payment. Publication by Nikita Rozhentsov for Arbitration Practice
A draft under consideration in the State Duma suggests that from 1 January 2022 companies and sole proprietorships will be able to use the single tax payment. Nikita Rozhentsov, senior consultant in Alliance Legal Consulting Group's legal practice department, explains the details.
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9 февраля 2021 г.
"How to check before buying an apartment in a historical building?" Commentary by Nikita Rozhentsov for Domofond.ru
I want to start investing in real estate. There is an opportunity to buy an old property, renovate it and rent it out or sell it. How do I check the reliability of the property? How do I find out if it is on the state-protected register and, as a consequence, if redevelopment is possible there? How to make a proper valuation of the property?
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15 декабря 2020 г.
"Disputes over determining the object of MET taxation." Nikita Rozhentsov for "AG"
The application of mineral extraction tax (hereinafter - MET) in the mining regions of Russia causes a number of problems for both taxpayers and tax authorities due to different interpretations of the norms of the Tax Code of the Russian Federation. The most debatable practical issues include the concept and definition of the type of mineral. By the example of cases on contestation of decisions related to severance tax which have been considered for a recent period of time by arbitration courts of the Chelyabinsk region of the Ural Federal District, the author analyses law enforcement practice and formulates a number of essential conclusions. Article by Nikita Rozhentsov for the "Advocate newspaper"
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14 декабря 2020 г.
Tax Accounting under Contracts of Personal Income in 2021. Article by Natalia Fedorova and Nikita Rozhentsov
Companies often conclude contracts of a civil law with private persons: in this case it is possible to save a good deal on expenses. However, it will not be possible to avoid taxes and contributions completely, even in this case. Nikita Rozhentsov and Natalia Fedorova from Alliance Legal CG explained in detail what taxes are to be paid when working under agreements of civil law in 2021.
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30 ноября 2020 г.
"Is the bank's refusal to restructure the debt lawful and can this be contested in court?" General Director
Comment by Nikita Rozhentsov in the Chief Executive Officer magazine on the legality of the bank's refusal to restructure its debt.
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2 октября 2020 г.
"Accusations of artificial crushing: five tips for the taxpayer". Report by Nikita Rozhentsov at the Pravo.ru conference
Some businessmen beware of company affiliates - they believe that because of this, they will certainly get additional taxes. But interdependent companies are not in themselves a sign of unjustified tax benefit. Other entrepreneurs, on the contrary, cannot temper the "financial appetite" and stop risky plans in time. How to find the "golden mean", said Nikita Rozhentsov, Senior Consultant at the Department of Legal Practice and Project Curator at Alliance Legal CG.
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30 сентября 2020 г.
"Fiscal Marathon". Nikita Rozhentsov for Kommersant
Commentary by Nikita Rozhentsov in Kommersant - St. Petersburg.
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29 сентября 2020 г.
Announcement of the conference Pravo.ru "Tax policy and tax disputes - 2020" with participation of Nikita Rozhentsov
Nikita Rozhentsov will speak at the Pravo.ru conference on September 30 with the theme "Accusations of fake splitting of business: top 5 recommendations to the taxpayer".
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7 сентября 2020 г.
"Rules of thin capitalization and judge-oppositioner: new disputes in the Supreme Court". Nikita Rozhentsov for Pravo.ru
On September 7-11, the Economical Board will deal with the issue of applying the rules of thin capitalization, and the Administrative Disputes Board will consider the status of the retired judge who was carried away by opposition rallies. Among other issues planned by the Supreme Court is how to interpret the concept of "economic activity" and how to understand whether a foreign company has been liquidated. Nikita Rozhentsov comments for Pravo.ru
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26 июня 2020 г.
"New rules for working on The tax system: the appearance of aid in the absence of aid". Nikita Rozhentsov's comment for "Fintolk"
The government is discussing a plan to restore the country's economy after the crisis caused by the coronavirus. One of the details of this plan is to change the rules of the simplified tax system. "Fintolk" has figured out what will change and for whom, and most importantly, whether it's good or bad. Comments Nikita Rozhentsov, senior consultant at Alliance Legal CG's Legal Practice Department.
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9 июня 2020 г.
"Investigator's mistakes: when they stop the tax evasion case". Commented by Nikita Rozhentsov
Entrepreneurs must pay taxes. But they also need to know how tax evasion cases are investigated. After all, many officials, human rights activists, lawyers, including top state officials, have been talking about unjustified criminal prosecution of businessmen for many years. The "foundation" of the criminal case is an indictment. If there are significant flaws in it, the case may be returned for further investigation or even terminated. Incorrect calculations, wrong documents, formal rulings - lawyers told about the most frequent mistakes of the investigation.
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3 июня 2020 г.
"New Classification of Types of Economic Activity (OKVED). What business is willing to do to get benefits, and what risks it runs"
Unexpectedly for many, OKVED has acquired a new, crucial role. The Inspectors are not hiding their satisfaction: for many years they have been trying to ensure that the formal codes reflect real activities. Desperate business is ready for extreme measures. Rozhentsov Nikita comments
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1 июня 2020 г.
"Going to the police is an excuse to declare a case insured". Nikita Rozhentsov for Pravo.ru
Is it legal for an insured under KASKO insurance to claim compensation if he has not seen the accident perpetrator, but has fixed the scratches in the police? What will be the impact on the payment of the ruling refusing to initiate criminal proceedings? What if the police did not find deliberate damage to someone else's property? The Supreme Court has answered these questions.
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21 мая 2020 г.
"What happens if you sign up for a boss? Explained by a lawyer and a handwriting expert". Banks Today
Some managers allow their employees to sign for them if the need arises. However, then such a manager can transfer responsibility for the signed document to his subordinate - bringing him to criminal responsibility. The lawyer and the expert in handwriting have told to us, why the personal signature is so important and what will be if someone else puts it. An article by Nikita Rozhentsov and Sergey Ovechkin for "Banks Today".
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1 мая 2020 г.
"Legislative novelties - which comes into force in May". Pravo.ru
In May, citizens are waiting for an experiment in the use of electronic labor documents, as well as the abolition of commissions for the transfer of a certain amount through the fast payment system. Legal entities and officials should be wary of administrative responsibility for unauthorized conversion of premises in apartment buildings. Lending organizations will be reimbursed for the lost income on mortgages. And regional ombudsmen will be able to refuse to testify.
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14 апреля 2020 г.
"It's impossible to compensate for everything and everyone." Rozhentsov Nikita about exemptions for business
Insurance companies are not going to pay for the forced production downtime to small and medium-sized businesses. Moreover, in the near future, in the policies of Russian entrepreneurs who reinsurance risks abroad, there may appear a clause on the exclusion of any risks associated with coronavirus. Such clause has already been approved by London insurance market Lloyd's. Nikita Rozhentsov, Senior Consultant at the Legal Practice Department of Alliance Legal CG, comments.
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31 марта 2020 г.
“Deferral is not an exemption from tax obligations." Alliance Legal expert for Federal Press.
March 25, 2020 Russian President Vladimir Putin made an appeal to the citizens of Russia in connection with the situation associated with the epidemic of coronavirus in the world. The President of the Russian Federation noted that in the near future additional steps will be taken, aimed not only at ensuring social protection of citizens, preserving incomes and jobs, but also at supporting small and medium-sized businesses. Nikita Rozhentsov, senior consultant at the Department of Legal Practice, Alliance Legal CG, will tell, how the innovations will work.
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13 марта 2020 г.
"Criminal law risks of business fragmentation." Announcement of the event with Rozhentsov Nikita
Nikita Rozhentsov, Senior Consultant at the Legal Practice Department of Alliance Legal CG, will speak at the II Scientific and Practical Seminar "Tax Torts", Moscow State Law Academy, 27 March 2020.
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12 марта 2020 г.
"Control over the value of real estate in transactions of sale and purchase by the tax authorities". Nikita Rozhentsov comments
It is not uncommon for parties to intentionally understate the value of an alienated object (be it an apartment, a house or a non-residential premises) when entering into a real estate purchase and sale agreement. Comments Rozhentsov Nikita for Investment appraisal.
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31 января 2020 г.
"Hide behind the liability of insurance policy." Expert commentary for "Kommersant".
One of the trends in the Russian law and order today is the strengthening of pro-creditor positions.The responsibility of company executives for the steps taken is growing, and accordingly, liability insurance policies for members of governing bodies of legal entities are becoming more popular.The problem is the uncertainty of the legal qualifications of this insurance product. Comment by Nikita Rozhentsov, Senior Advisor of Alliance Legal CG Legal Practice, for "Kommersant" business publication.
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29 ноября 2019 г.
"Collection of losses related to tax evasion." Publication of Nikita Rozhentsov on Pravo.ru.
One of the most notable trends in the law enforcement practice over the last few years has been the recovery of tax losses from company executives. Since cases of bringing to justice top managers who are members of corporate governance bodies have become much more frequent in recent years (especially after the adoption in 2013 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation № 62 on the collection of losses), a significant amount of both the cases themselves and the legal issues discussed in them has accumulated. Nikita Rozhentsov, Senior Consultant at the Legal Practice Department of Alliance Legal Consulting Group, will talk about whether tax planning can become the basis for recovery of losses from the top manager in favor of the company.
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27 сентября 2019 г.
"Pravo.ru". "Liability of top managers of a company: recovery of losses, subsidiary and criminal liability".
Nikita Rozhentsov, Senior Consultant of Alliance Legal CG, spoke at the conference "Pravo.ru". Recovery of losses related to non-payment of taxes. Can tax planning be a basis for the recovery of losses from the top manager in favor of the company?
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26 сентября 2019 г.
"Tax Policy and Tax Disputes - 2019". Nikita Rozhentsov - speaker of the conference Pravo.ru.
Dealing with the statute of limitations for tax cases. Why did the draft resolution of the plenum of the RF Armed Forces actually cancel the statute of limitations, and why is it so worrying business? Nikita Rozhentsov, Senior Consultant, Legal Practice Department, Alliance Legal CG at the conference Pravo.ru.
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1 июля 2019 г.
"What will result in the abolition of the statute of limitations for tax crimes?" Alliance Legal CG for E-XECUTIVE.RU
What are the consequences for legal entities if this innovation will be accepted? Nikita Rozhentsov, Senior Consultant, Alliance Legal CG Legal Department, for business journal E-XECUTIVE.RU.
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27 июня 2019 г.
"The purchase of "Gorelektrotrans" work-wear was suspended in St. Petersburg,. Alliance Legal CG for "Business Petersburg".
Nikita Rozhentsov, Senior Consultant, Alliance Legal CG Legal Department for business journal "Business Petersburg". The Board of the Federal Antimonopoly Service in St. Petersburg suspended state procurement of work-wear for "Gorelektrotrans". The Office received a complaint from "Ivanovo textile company". The manufacturer claims that the carrier unreasonably rejected their application, and the State Unitary Enterprise says that the company did not provide all the documents.
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16 ноября 2018 г.
“The Supreme Council decided what to consider as“ abuse of the right ”in rent.” Alliance Legal CG for "PRAVO.ru".
The Pravo.ru information and legal portal posted a comment by Nikita Rozhentsov, Senior Consultant at the Department of Legal Practice Alliance Legal CG, in an article on the topic: “The Supreme Council decided what to consider as“ abuse of the right ”in rent.”
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25 октября 2018 г.
"Signs of dependence in the case of additional tax assessment". Alliance Legal CG for PRAVO.ru.
The article by Nikita Rozhentsov, Senior Consultant, Alliance Legal CG Legal Practice Department for PRAVO.ru legal portal on the topic: Signs of dependence in the case of additional tax assessment.
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28 сентября 2018 г.
Alliance Legal CG at PRAVO.ru conference “Tax Policy and Tax Disputes - 2018”.
September 28, Senior Consultant of the Department of Legal Practice Alliance Legal CG Nikita Rozhentsov spoke at Pravo.ru conference “Tax Policy and Tax Disputes - 2018”.
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10 апреля 2018 г.
Publication of the Senior Consultant of the Department of Legal Practice on the legal portal PRAVO.ru
The legal portal PRAVO.ru published an article of the Senior Consultant of the Legal Practice Department of Alliance Legal CG, Nikita Rozhentsov, on the topic "Article 54.1 of the Tax Code: game by new rules or repetition - the mother of the doctrine?"
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1 декабря 2017 г.
Conference "Development and construction: legal issues" 2017
"What awaits developers and co-developers in 2018, how will the transition to project financing proceed and how much will the price of housing increase for the buyer with the changes in legislation? The participants of the conference "Development and Construction: Legal Issues", organised by Pravo.ru and attended by Nikita Rozhentsov, Senior Consultant at Alliance Legal CG, talked about this.
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18 сентября 2017 г.
"The intricacies of registration: grounds for refusal that you don't know about". Article by Nikita Rozhentsov, Senior Consultant, Legal Department, PRAVO.ru
It is widely believed that 90% of refusals to register information on the founder (participant) or head of an organisation can be explained by formal breaches of the law on state registration of legal entities. But in 2016 special grounds for refusal were added to it. Most directors and founders still do not know them. Therefore, the refusal to register, and the reasons for it, may come as a complete surprise to applicants. Nikita Rozhentsov, senior consultant in the legal practice department of Alliance Legal Consulting Group, will explain how to select the right director or founder (participant) of a company.
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15 сентября 2017 г.
Tax Policy and Tax Litigation Conference 2016-2017
On 12 September 2017, a scientific and practical conference "Tax Policy and Tax Disputes 2017" was held in Moscow, which was attended by the Head of Alliance Legal CG Grishin A.S. and Senior Consultant of Alliance Legal CG's Legal Practice Department Rozhentsov N.S. The conference was organised by Pravo.ru portal
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