It is proposed to divide the Business accounts into several organizations. One company operates on the main taxation system, the second can be formalized as an individual entrepreneur on a simplified basis. By transferring calculations to individual entrepreneurs, the company will pay less to the budget, since the rates are lower.
According to the documents, the organizations operate as two separate firms and pay a small tax. However, they are actually one company and must pay tax under the general system. In accordance with the definition of the Armed Forces of the Russian Federation of 05.06.2017 N 302-KG17-2263 , such activities indicate the creation of a legal entity in order to reduce the tax amount without the purpose of conducting actual business activities.
To identify such a tax evasion scheme, inspectors conduct an inspection. Typically, in divided organizations, employees do the same job, tax and Business accounts are kept by the same people, and a single supplier supplies the company with goods. These and other indications indicate that the business has been formally divided in order to obtain tax benefits.
When detecting violations, tax authorities may indicate that the company has agreed with related parties to reduce the LLC's taxes. As a sanction, tax authorities can charge additional payments by consolidating income and calculating taxes according to the general taxation system.
To optimize taxes in this way, the company hires a fictitious contractor and draws up false documents for the purchase of goods or the provision of services. So she tries to increase the expenditure side, reduce the amount of income tax and get a VAT deduction or cash out.
As a result, the incoming documents indicate an invoice with a highlighted VAT, an act or invoice, according to which the Business accounts draws up the arrival of goods, accounting for incoming services or work performed. If the organization pays VAT, VAT deductible is also registered. In response to the documents received, the one-day firm was transferred money, she cashed it, withheld her remuneration and returned the money to the company.
Such actions are considered illegal, and in order to identify them, the tax authorities compare the data from the buyer and the seller according to the documents. If the data does not agree, the inspectors begin checking