I will try to describe a few nuances that I consider important.
To provide this kind of services, in the current realities, you need to be well-versed in law, know the basics of taxation and accounting. After all, now the state is actively cleaning in the field of cashing. In Russia, the boom of one-day firms was in 2008-2009. In 2015, the profitability of such a business was barely 4.5%. In 2016, the commission for cashing rose to record levels - 15-16% of the transaction amount. Of course, the interest rate varies everywhere. It depends on many factors, such as:
- Execution time
- Risk of blocking transactions
- Risk of on-site verification
- Guarantors / intermediaries
- OKVEDs
As for the schemes themselves, there are many of them. Some schemes remain relevant, but more risky, some go like a “red rag” for the Federal Tax Service. Schemes can range from “employee termination compensation” to “Promissory Notes”, “Real Estate” and more. Everything will depend, first of all, on your ingenuity, which often runs counter to the position of the Federal Tax Service and other remarkable bodies.
If you are more or less familiar with jurisprudence, tax and accounting, then first I would strongly advise you to familiarize yourself with Federal Law 115 "On counteracting the legalization (laundering) of proceeds from crime and the financing of terrorism." As soon as you carefully read the law, some "typical questions" will most likely disappear from you.
If all of the above is clear, then move on.
When it comes to the creation of an office to provide this kind of service, some people forget, or maybe they don’t know, that safety measures play an important role now.
An important point is the security of storing and transmitting information. Everything you need regarding the security of storing and transferring information is on Runion, you just have to look a little. Yes, even more than necessary, I would say.
The Federal Tax Service has the right to seize computers, servers, hard drives, flash drives and other items that could be involved in illegal activities. IP, by the way, is now also starting to pull to prove affiliation. We are getting acquainted with Article 94. Seizure of documents and items of the Tax Code of the Russian Federation.
Spoiler: View
Files containing the actual performance of the organization are a godsend for controllers. The authorities are looking for tables that reflect the real revenue of the company. On the basis of these tables, they charge additional income tax, VAT, a single tax on simplification, etc.
The authorities seized a hard drive belonging to a simplifier. They found files in Excel format containing real information about monthly revenue. On the basis of unofficial data on real revenue, they charged the company additional taxes under the general system.
In another case, the controllers also determined the simplifier's earnings based on spreadsheets. They added additional taxes to society according to the general system. The court pointed out that the company hid reliable information about the proceeds, it conducted double bookkeeping. The arbitrators came to the conclusion that the company had lost the right to use simplified taxation. The taxpayer exceeded the limit on revenue
Spoiler: View
It is established that the authorities examined the system unit owned by the company. They found images of scanned documents written on behalf of two dubious subcontractors.
In addition, the fiscals found a scanned white sheet with a blue stamp and a sample signature of the
director of one of the subcontractors. The taxpayer failed to prove that the accountant used images of the counterparty's seal and signature to achieve a legitimate purpose. We came to the conclusion that the document flow with subcontractors is fictitious
Spoiler: View
Authorities search in the office of the audited company for drafts of electronic documents in Word and Excel. Documents on behalf of the one-day counterparty are drawn up by employees of the audited company. For example, contracts, invoices, acts, letters on counterparty letterhead.
If drafts of electronic documents with dubious counterparties are found in the company's office, then additional charges cannot be avoided. In one of the disputes, the controllers questioned the reality of transactions with an intermediary. They removed the cost of mediation fees. As a result of the seizure, they found on the computer of the deputy director of the company files related to the activities of the counterparty.
In the file "Income. Expense.xls" fiscals saw costs that are not related to the activities of the company being audited. This, in particular, salary, insurance premiums, dividends, the Internet.
Often, inspectors find documents, seals and keys to third-party Internet banking in the office of the company being checked. As a rule, these are dubious contractors. In this case, controllers will withdraw information from the computers of the taxpayer. Correspondence, keys, copies of passports, seals, even drawn diagrams (yes, this happens), blank sheets with a seal and the signature of the head - all this goes into the evidence base. As practice has shown, first of all, authorities inspect computers in the accounting department. They can also inspect the computers of lawyers, managers, executives. Of particular interest are servers, flash cards, removable drives. Already wrote about it above.
After all, if state beggars or other interesting guys find the information they need, you will set up not only yourself, but also the Customers of services. And this is sometimes fraught with lead poisoning through the brain.
Examples:
Spoiler: Show
During the audit of IN-UralMPK, employees of the UNP GUVD for the Sverdlovsk Region found that the management evaded paying taxes totaling more than 10 million rubles. by producing fictitious documents with "one-time" enterprises for the supply of ferrous and non-ferrous metals and entering deliberately false information into the declaration. On this fact, a criminal case was initiated under paragraphs "a", "b" part 2 of Art. 199 "Evasion of taxes and (or) fees from the organization" of the Criminal Code of the Russian Federation.
In July 2008, the Kirovsky District Court of Yekaterinburg found all defendants in the case guilty. The founder and general director of the company, Vladimir Beltyukov, was sentenced to 2.5 years in prison, the director of the enterprise, Sergey Kanyukov, was sentenced to 6 months in prison, and the chief accountant, Natalya Kozinets, was sentenced to 2 years in prison, suspended. Their accomplices, who provided details and seals of “one-day” firms and engaged in illegal cashing out of funds, were sentenced by the court to 6 months and 2 years in prison, respectively.
Spoiler: Show
Recall that on May 21, three people stuffed the cashier into a car near his house on Savushkina Street, took him to Lisiy Nos, tortured him, and then killed him. According to one version, the cashier owed them a lot. Using video cameras and billing data, the police detained the suspects: a 24-year-old young man and a 31-year-old woman. The alleged killers led the police and on the trail of the third accomplice. It turned out to be a woman born in 1972.
According to the investigation, financial disputes became the cause of the crimes, the press service of the Main Directorate of the Ministry of Internal Affairs for St. Petersburg reported.
Spoiler: Show
The murder of Kazan businessman Rais Akhmadullin, who was engaged in cashing out, was revealed. He was shot dead last year in the entrance of his house with a PSM pistol, a rare weapon used by the special services. It turned out that Mr. Akhmadullin could become a victim of members of the Kazan organized crime group (OPF) Kaluga, and the attack was committed with the aim of robbery - they took away a briefcase with 2 million rubles from him. Currently,
seven alleged OPF members have been arrested.
In summary about security: The security of data storage and transmission, in one form or another, is our everything.
With regard to transaction control:
When building transaction schemes, it is necessary to take into account the risk management system "SUR ASK VAT-2"
ASK VAT, ASK VAT - 2, ASK VAT - 3 programs that independently check the correctness of entering information into documents, as well as the legality of receiving a deduction. It does not require outside intervention at all.
Schematically, the work of ASK VAT - 2 is as follows:
If the program finds the so-called gaps, then the check begins:
1. Building a flow diagram through ASC VAT-2, determining objects for work.
2. Using available resources, all links are checked for the presence of numbers, property, etc. (Checking the chain for garbage dumps).
3. R / s are analyzed for the implementation of real economic activity. Availability of lease payments, electricity, payment of salaries to employees, transfer of taxes, dividends, etc. In general, everything that will confirm the conduct of real financial and economic activities. (Selected LLCs are checked more carefully for FCD).
4.Who submitted the tax return. If this is an authorized representative, then the presence of a power of attorney is checked accordingly and for what it was issued and by whom it was signed. (Checking for affiliation and the presence of denominations).
5. Requests to banks to obtain documents on accounts regarding who manages the account, contact numbers, etc. If there are signatures, compare (visually) the signatures in the power of attorney of the verified taxpayer with the samples in the bank. (Contacts for calling to the Ministry of Internal Affairs are being identified).
6. Interrogation of the head in the presence of a law enforcement officer.
7.Requesting documents from electronic document management operators. It turns out as a taxpayer personally or through a trusted person. If it is obvious that the signature in the power of attorney is not the head, then the task is to make an examination in order to cancel it later, and to recognize the submitted declaration as invalid. (At this stage, money often freezes).
8. Inspection of the address of the place of registration. In the absence of an LLC at the address of registration, the information is transferred to the registration department, followed by making an entry about the unreliability of the information contained in the Unified State Register of Legal Entities.(For you to understand, in March 2018, 222,000 entries about firms with unreliable or mass addresses, mass Directors were excluded from the register. From September 1, a note about "inaccuracy of information" is enough and after half a year the company disappears from the Unified State Register of Legal Entities by itself. During this time its creditor or the organization itself may express its objection, which must be motivated).
9. Transfer of information to the bank about the termination of the contract for account maintenance. This information should contain the conclusions of the tax authority on why this taxpayer is a transit organization or an organization that carries out cash withdrawals.
ASK VAT 3
ASC VAT-3 allows tax authorities to fully automate the process of monitoring the movement of funds between the accounts of legal entities and individuals and increase its productivity from 10 to 100%. It also sees whether VAT has been paid in these chains. Previously, the tax authorities dealt with this topic manually. With such an automated process, it will not be difficult to find interdependent persons.
That is, if earlier, in order to initiate a criminal case, the Investigative Committee of Russia had to conduct a pre-investigation check, request counter-documents from the counterparty, verify the data and draw conclusions, now this is not required, the inspector of the IFTS just needs to press one button. If the software-analytical complex decides that the company has evaded paying taxes using any scheme (whether it be splitting up the company, creating one-day firms, or a chain of intermediaries), then the printout in the hands of the inspector today is already a sufficient basis for initiating a criminal case.
If earlier they did transit at 5-7 LLC in order to confuse the Federal Tax Service, now it is very risky. Just in case, transit is usually understood as the movement of funds between organizations that is not due to economic reasons. As a rule, its goal is to accumulate money for the purpose of their further use for any purpose, including not entirely legal ones (bribes, kickbacks, tax evasion, black wages, etc.).
In 2018, the authorities increase their emphasis on the results of the analysis of the ASC and consider the offense committed from the very moment when the money was sent to the address of a knowingly unscrupulous counterparty. They transferred non-cash to an unscrupulous counterparty and filed a declaration - they can initiate a case under Art. 159 of the Criminal Code of the Russian Federation. Accordingly, relatively sane grounds for the transfer of funds are needed. Of course, not only in the purpose of the payment, but also the documents themselves, the basis of the transfer. Well, about the use of ephemera - it makes no sense to write, because if you read it carefully - the use of such LLCs now can cause a headache and not a headache.
I almost forgot. There is such an executive body that performs the functions of countering the legalization of proceeds from crime, the financing of terrorism, and the financing of the proliferation of weapons of mass destruction, you understand ... - Financial monitoring. Suspicious transactions are blocked by Financial Monitoring, which can find transactions that fall under Federal Law No. 115-FZ “On counteracting the legalization (laundering) of proceeds from crime and the financing of terrorism” (which you are already familiar with). Transactions are recognized as "not having a clear economic meaning and aimed at the transit of funds for subsequent cashing out". Financial monitoring can block any transactions, both from an LLC to an individual and from a "physicist" to an LLC, from an individual entrepreneur to an LLC, from an LLC to an individual entrepreneur (most often), from a "physicist" to a "physicist", from an individual entrepreneur to a "physicist" (even if it's the same person). So, the size of transactions should also be taken into account from your territorial affiliation and 115 Federal Laws, respectively.
I hope that after reading this article, there will be fewer questions and more understanding that the services of such a plan in our time, with a standard approach to this matter, are often disproportionate to the consequences that a person may suffer. After all, you will be responsible for the "hanging" money.
To provide this kind of services, in the current realities, you need to be well-versed in law, know the basics of taxation and accounting. After all, now the state is actively cleaning in the field of cashing. In Russia, the boom of one-day firms was in 2008-2009. In 2015, the profitability of such a business was barely 4.5%. In 2016, the commission for cashing rose to record levels - 15-16% of the transaction amount. Of course, the interest rate varies everywhere. It depends on many factors, such as:
- Execution time
- Risk of blocking transactions
- Risk of on-site verification
- Guarantors / intermediaries
- OKVEDs
As for the schemes themselves, there are many of them. Some schemes remain relevant, but more risky, some go like a “red rag” for the Federal Tax Service. Schemes can range from “employee termination compensation” to “Promissory Notes”, “Real Estate” and more. Everything will depend, first of all, on your ingenuity, which often runs counter to the position of the Federal Tax Service and other remarkable bodies.
If you are more or less familiar with jurisprudence, tax and accounting, then first I would strongly advise you to familiarize yourself with Federal Law 115 "On counteracting the legalization (laundering) of proceeds from crime and the financing of terrorism." As soon as you carefully read the law, some "typical questions" will most likely disappear from you.
If all of the above is clear, then move on.
When it comes to the creation of an office to provide this kind of service, some people forget, or maybe they don’t know, that safety measures play an important role now.
An important point is the security of storing and transmitting information. Everything you need regarding the security of storing and transferring information is on Runion, you just have to look a little. Yes, even more than necessary, I would say.
The Federal Tax Service has the right to seize computers, servers, hard drives, flash drives and other items that could be involved in illegal activities. IP, by the way, is now also starting to pull to prove affiliation. We are getting acquainted with Article 94. Seizure of documents and items of the Tax Code of the Russian Federation.
Spoiler: View
Files containing the actual performance of the organization are a godsend for controllers. The authorities are looking for tables that reflect the real revenue of the company. On the basis of these tables, they charge additional income tax, VAT, a single tax on simplification, etc.
The authorities seized a hard drive belonging to a simplifier. They found files in Excel format containing real information about monthly revenue. On the basis of unofficial data on real revenue, they charged the company additional taxes under the general system.
In another case, the controllers also determined the simplifier's earnings based on spreadsheets. They added additional taxes to society according to the general system. The court pointed out that the company hid reliable information about the proceeds, it conducted double bookkeeping. The arbitrators came to the conclusion that the company had lost the right to use simplified taxation. The taxpayer exceeded the limit on revenue
Spoiler: View
It is established that the authorities examined the system unit owned by the company. They found images of scanned documents written on behalf of two dubious subcontractors.
In addition, the fiscals found a scanned white sheet with a blue stamp and a sample signature of the
director of one of the subcontractors. The taxpayer failed to prove that the accountant used images of the counterparty's seal and signature to achieve a legitimate purpose. We came to the conclusion that the document flow with subcontractors is fictitious
Spoiler: View
Authorities search in the office of the audited company for drafts of electronic documents in Word and Excel. Documents on behalf of the one-day counterparty are drawn up by employees of the audited company. For example, contracts, invoices, acts, letters on counterparty letterhead.
If drafts of electronic documents with dubious counterparties are found in the company's office, then additional charges cannot be avoided. In one of the disputes, the controllers questioned the reality of transactions with an intermediary. They removed the cost of mediation fees. As a result of the seizure, they found on the computer of the deputy director of the company files related to the activities of the counterparty.
In the file "Income. Expense.xls" fiscals saw costs that are not related to the activities of the company being audited. This, in particular, salary, insurance premiums, dividends, the Internet.
Often, inspectors find documents, seals and keys to third-party Internet banking in the office of the company being checked. As a rule, these are dubious contractors. In this case, controllers will withdraw information from the computers of the taxpayer. Correspondence, keys, copies of passports, seals, even drawn diagrams (yes, this happens), blank sheets with a seal and the signature of the head - all this goes into the evidence base. As practice has shown, first of all, authorities inspect computers in the accounting department. They can also inspect the computers of lawyers, managers, executives. Of particular interest are servers, flash cards, removable drives. Already wrote about it above.
After all, if state beggars or other interesting guys find the information they need, you will set up not only yourself, but also the Customers of services. And this is sometimes fraught with lead poisoning through the brain.
Examples:
Spoiler: Show
During the audit of IN-UralMPK, employees of the UNP GUVD for the Sverdlovsk Region found that the management evaded paying taxes totaling more than 10 million rubles. by producing fictitious documents with "one-time" enterprises for the supply of ferrous and non-ferrous metals and entering deliberately false information into the declaration. On this fact, a criminal case was initiated under paragraphs "a", "b" part 2 of Art. 199 "Evasion of taxes and (or) fees from the organization" of the Criminal Code of the Russian Federation.
In July 2008, the Kirovsky District Court of Yekaterinburg found all defendants in the case guilty. The founder and general director of the company, Vladimir Beltyukov, was sentenced to 2.5 years in prison, the director of the enterprise, Sergey Kanyukov, was sentenced to 6 months in prison, and the chief accountant, Natalya Kozinets, was sentenced to 2 years in prison, suspended. Their accomplices, who provided details and seals of “one-day” firms and engaged in illegal cashing out of funds, were sentenced by the court to 6 months and 2 years in prison, respectively.
Spoiler: Show
Recall that on May 21, three people stuffed the cashier into a car near his house on Savushkina Street, took him to Lisiy Nos, tortured him, and then killed him. According to one version, the cashier owed them a lot. Using video cameras and billing data, the police detained the suspects: a 24-year-old young man and a 31-year-old woman. The alleged killers led the police and on the trail of the third accomplice. It turned out to be a woman born in 1972.
According to the investigation, financial disputes became the cause of the crimes, the press service of the Main Directorate of the Ministry of Internal Affairs for St. Petersburg reported.
Spoiler: Show
The murder of Kazan businessman Rais Akhmadullin, who was engaged in cashing out, was revealed. He was shot dead last year in the entrance of his house with a PSM pistol, a rare weapon used by the special services. It turned out that Mr. Akhmadullin could become a victim of members of the Kazan organized crime group (OPF) Kaluga, and the attack was committed with the aim of robbery - they took away a briefcase with 2 million rubles from him. Currently,
seven alleged OPF members have been arrested.
In summary about security: The security of data storage and transmission, in one form or another, is our everything.
With regard to transaction control:
When building transaction schemes, it is necessary to take into account the risk management system "SUR ASK VAT-2"
ASK VAT, ASK VAT - 2, ASK VAT - 3 programs that independently check the correctness of entering information into documents, as well as the legality of receiving a deduction. It does not require outside intervention at all.
Schematically, the work of ASK VAT - 2 is as follows:
If the program finds the so-called gaps, then the check begins:
1. Building a flow diagram through ASC VAT-2, determining objects for work.
2. Using available resources, all links are checked for the presence of numbers, property, etc. (Checking the chain for garbage dumps).
3. R / s are analyzed for the implementation of real economic activity. Availability of lease payments, electricity, payment of salaries to employees, transfer of taxes, dividends, etc. In general, everything that will confirm the conduct of real financial and economic activities. (Selected LLCs are checked more carefully for FCD).
4.Who submitted the tax return. If this is an authorized representative, then the presence of a power of attorney is checked accordingly and for what it was issued and by whom it was signed. (Checking for affiliation and the presence of denominations).
5. Requests to banks to obtain documents on accounts regarding who manages the account, contact numbers, etc. If there are signatures, compare (visually) the signatures in the power of attorney of the verified taxpayer with the samples in the bank. (Contacts for calling to the Ministry of Internal Affairs are being identified).
6. Interrogation of the head in the presence of a law enforcement officer.
7.Requesting documents from electronic document management operators. It turns out as a taxpayer personally or through a trusted person. If it is obvious that the signature in the power of attorney is not the head, then the task is to make an examination in order to cancel it later, and to recognize the submitted declaration as invalid. (At this stage, money often freezes).
8. Inspection of the address of the place of registration. In the absence of an LLC at the address of registration, the information is transferred to the registration department, followed by making an entry about the unreliability of the information contained in the Unified State Register of Legal Entities.(For you to understand, in March 2018, 222,000 entries about firms with unreliable or mass addresses, mass Directors were excluded from the register. From September 1, a note about "inaccuracy of information" is enough and after half a year the company disappears from the Unified State Register of Legal Entities by itself. During this time its creditor or the organization itself may express its objection, which must be motivated).
9. Transfer of information to the bank about the termination of the contract for account maintenance. This information should contain the conclusions of the tax authority on why this taxpayer is a transit organization or an organization that carries out cash withdrawals.
ASK VAT 3
ASC VAT-3 allows tax authorities to fully automate the process of monitoring the movement of funds between the accounts of legal entities and individuals and increase its productivity from 10 to 100%. It also sees whether VAT has been paid in these chains. Previously, the tax authorities dealt with this topic manually. With such an automated process, it will not be difficult to find interdependent persons.
That is, if earlier, in order to initiate a criminal case, the Investigative Committee of Russia had to conduct a pre-investigation check, request counter-documents from the counterparty, verify the data and draw conclusions, now this is not required, the inspector of the IFTS just needs to press one button. If the software-analytical complex decides that the company has evaded paying taxes using any scheme (whether it be splitting up the company, creating one-day firms, or a chain of intermediaries), then the printout in the hands of the inspector today is already a sufficient basis for initiating a criminal case.
If earlier they did transit at 5-7 LLC in order to confuse the Federal Tax Service, now it is very risky. Just in case, transit is usually understood as the movement of funds between organizations that is not due to economic reasons. As a rule, its goal is to accumulate money for the purpose of their further use for any purpose, including not entirely legal ones (bribes, kickbacks, tax evasion, black wages, etc.).
In 2018, the authorities increase their emphasis on the results of the analysis of the ASC and consider the offense committed from the very moment when the money was sent to the address of a knowingly unscrupulous counterparty. They transferred non-cash to an unscrupulous counterparty and filed a declaration - they can initiate a case under Art. 159 of the Criminal Code of the Russian Federation. Accordingly, relatively sane grounds for the transfer of funds are needed. Of course, not only in the purpose of the payment, but also the documents themselves, the basis of the transfer. Well, about the use of ephemera - it makes no sense to write, because if you read it carefully - the use of such LLCs now can cause a headache and not a headache.
I almost forgot. There is such an executive body that performs the functions of countering the legalization of proceeds from crime, the financing of terrorism, and the financing of the proliferation of weapons of mass destruction, you understand ... - Financial monitoring. Suspicious transactions are blocked by Financial Monitoring, which can find transactions that fall under Federal Law No. 115-FZ “On counteracting the legalization (laundering) of proceeds from crime and the financing of terrorism” (which you are already familiar with). Transactions are recognized as "not having a clear economic meaning and aimed at the transit of funds for subsequent cashing out". Financial monitoring can block any transactions, both from an LLC to an individual and from a "physicist" to an LLC, from an individual entrepreneur to an LLC, from an LLC to an individual entrepreneur (most often), from a "physicist" to a "physicist", from an individual entrepreneur to a "physicist" (even if it's the same person). So, the size of transactions should also be taken into account from your territorial affiliation and 115 Federal Laws, respectively.
I hope that after reading this article, there will be fewer questions and more understanding that the services of such a plan in our time, with a standard approach to this matter, are often disproportionate to the consequences that a person may suffer. After all, you will be responsible for the "hanging" money.