Skip to main content

Business accounts fragmentation in order to apply special regime

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.

It is proposed to divide the Business accounts  into several organizations. One company operates on the main taxation system, the second

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.

It is proposed to divide the Business accounts  into several organizations. One company operates on the main taxation system, the second

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


Popular posts from this blog

Durable floor in garage, kitchen with satisfactory Tiling

When choosing the cladding of garages, shopping malls, restaurants, kitchens, or other large-concept rooms, we must carefully choose floor Tiling to obtain aesthetically and technically sound, durable cladding.  It is recommended to choose a colored gres tile in its material so that our floor can withstand years. The AG plant, like many cold cladding manufacturers, is striving to meet the ever-widening customer needs of its customers.  The  unglazed, impregnated, gres-colored floor tiles of the  Pimento  fantasy name are perfect for both home and industrial use, both indoors and outdoors . Their surface is matt, 30 * 30 cm, their raw material is stone porcelain (gres, ie sandstone ceramic), which due to its compactness has low water absorption, is extremely wear-resistant, solid, very hard and has the same material in its entire thickness.   The  Pimento floor  Tiling  are  tinted in the material, there is no layer of  glaze  on them, so, although we have to compromise on the design,

Electrical Solution in the house

In this article we will focus on the design and installation Electrical Solution in the house , the cottage, cottage, country house, etc. You will find answers to many common questions, for example, how to correctly complete a home power supply project  , connect a cable line to a power line support, design and install electricity metering and distribution boards, how to determine the estimated power consumption and choose protective devices, lay  electrical wiring in the house , install sockets and luminaires, perform a ground loop and a potential equalization system and much more.  The information will be useful for designers, installers, students of educational institutions, people who are fond of electrics who want to understand the essence of the process and take part in the design and installation of electrics in the house. You don't have to read a lot of literature, because I will try to outline the basic materials that are really useful and useful briefly and without unnec

How can IOT home automation help fight viruses in your home?

In this article we will analyze in depth how home automation can help fight against corona virus and possible future viruses in our home. With this article it is my little way of contributing a grain of sand to society to fight the corona virus in an active way from home automation . But if anyone wants to contribute new ideas or has any questions, please leave me in the comments, it all adds up. Clarify that this entire article is based on IOT (internet of things) products that you can buy on the internet through Amazon or other platforms that are currently working in this crisis, distributing to homes for a very low price and you can install it yourself, without too much complications, since they are products designed for the end consumer categorized as DIY (do it yourself - do it yourself). Therefore we will be based on the three main systems that currently exist for the Internet of Things, which are: Amazon Alexa Google Home Apple Homekit Since with these three we cover all audienc