Exchange of salaries in a VIP social package. Why is the tax office interested in the expenses of simplified companies?
The Federal Tax Service has become more active in checking the expenses of businesses operating in the simplified tax system for "income", although in the past the tax office was almost not interested in them. The reason is simple: in this regime, tax is paid on income, and expenses do not affect its size. However, now the inspectors are not checking whether the company is inflating costs, but whether it is trying, under the guise of corporate expenses, to pay additional compensation to employees, while saving on personal income tax and insurance premiums.
For example, a company buys a laptop for an employee. If it remains the property of the employer and is used for work, there are no questions. But if an employee takes the equipment for himself, the tax office may recognize its ownership as personal income and charge additional taxes. The story is similar with taxis, plane tickets, hotels and other expenses on company cards.
If they are work-related and supported by documents, everything is legal. If the company does pay for employees' personal needs, such expenses can be reclassified as benefit payments.
According to the chairman of the tax committee of "Ophora Rossii" in Moscow, Pavel Zyukov, the Federal Tax Service carefully checks responsible funds issued to employees for purchases for the company. If there are no prior reports and supporting documents, inspectors may see these amounts as hidden wages. Moreover, such inspections concern not only small businesses: the tax authorities control medium and large companies no less carefully.
But sometimes businesses are really creative. Tax consultant partner Dmitry Kostalgin recalls a company that listed expensive Constantine watches and certificates as its main asset: the manager allegedly wore them to negotiations to demonstrate the success of the business.
Another common case is a premium vehicle leased to an executive, which is registered as a company vehicle, even though it is used for personal purposes.