In RBC this text is paid, for those who are excited I will let you know:.
The organizer of an LLC in the simple tax system (like the organizer of an LLC in OSNO), unlike a sole entrepreneur in the simple tax system, has a problem: withdrawing money from the company to the private pocket is possible and legal in the form of a salary (where personal income tax must be paid and contributions to the welfare fund), or in the form of personal dividends (where income tax must be paid).
Why pay if you don't have to? We create a corporate bank card, and start transferring to it all expenses that are at least somewhat similar to companies: taxis, entertainment expenses (taverns), hotels, flights, gasoline, car sharing, and the like.
There is a separate layer - payment from the card for purchases in markets, for example, flying to SVO (100% understanding, zero percent condemnation).
All this, of course, upsets the tax authorities.
Even more annoying is the use of corporate cards for the realization of black money (there is such a phenomenon) and some have already started to pay for purchases in Pyatochka with corporate cards, and in general caught it, just targeted because unlike black offices, they are not particularly hiding.
And it's been going on for at least a year, and it didn't just start because RBC wrote.