Simplification no longer saves: the Federal Tax Service reached the expenses of companies.
Some entrepreneurs decided that the simple tax system with the object "income" frees them not only from considering expenses in the tax calculation, but also from the need to explain where the company's money goes. But tax officials have their own opinion on the situation.
The Federal Tax Service has become more active in requesting advance reports, inspections and documents confirming the business nature of the expenses. If a director or employee pays for personal purchases with a corporate card, taxation may recognize the funds spent as his income. And this is personal income tax and company insurance premiums.
I bought office equipment - a business expense. Paying for a family dinner or personal gear with a corporate card is a completely different story. The money was debited from the company account, but a certain person received the benefit. And this will have to be explained not to the accountant in the smoking room, but to the taxman.
Automation and access to bank data allow the Federal Tax Service to quickly find suspicious transactions. What used to be lost between payments now becomes a reason for questions.
However, note that the absence of a check in itself does not prove that the employee received income. The tax office should determine that the money went to personal needs. But if a corporate card has long since replaced the family wallet of a business owner, it will not be easy to somehow explain such expenses.
The simplicity, it turns out, simplifies the tax calculations, and does not turn the company's money into personal money. Apparently, some entrepreneurs will eventually have to get to know this difference.