I started looking into things I wasn't interested in before. "The tax authorities began mass audits of simplified businesses.
The Federal Tax Service (FTS) began to more often check the expenses of Russian companies through the simplified taxation system (STS), which previously were of almost no interest to the agency, writes RBC. The assessors demand documents on bank card transactions and threaten to recognize unapproved expenses as hidden payments to employees. Businesses are threatened with additional taxes and insurance fees amounting to millions of rubles. The Federal Tax Service has determined that control over compliance with tax laws is carried out systematically, and the approaches of the inspectors depend on the circumstances of the case.
The founder of the legal company Consent Formula, Dmitry Lomakin, said that the Federal Tax Service began to look into what it was not interested in before. "The tax inspectorate was not interested in her expenses, since they do not affect the tax base," says the lawyer. Alexey Melnikov, a partner at the Nortia law firm, points out that some entrepreneurs took advantage of the lack of control by paying for personal purchases with company cards.
One of the companies in Moscow with an annual turnover of 60 million rubles received a requirement to approve expenses of 3 million rubles per quarter. Corporate cards were used to pay for coffee, water, printers, books, office furniture and repairs, but the manager did not complete the necessary paperwork. The inspectorate threatened to recognize this money as payments to employees and collect an additional 1.3 million rubles in taxes and insurance fees. The manager returned 3 million rubles of his money to the company.
In another case, inspectors discovered transfers from a trucking company's corporate card to the personal account of its manager. The organization failed to explain the purpose of the payments, and the tax authorities recognized the money as the manager's income. Tax lawyer Ivan Nikiforov warns that transactions of this type may result in the accumulation of personal income tax and insurance premiums.