The tax office has started checking expenses from membership cards from companies that use a simple taxation system.
In the past, the IRS was never interested in this, lawyers and tax advisers told RBC.
According to them, companies that use the simple tax system for "income" began receiving demands this year to approve expenses in documents, paying a tax of 6% on the income received. So far, the tax authorities have not been interested in their expenses, since they do not affect the tax base.
If the company does not approve the expenses, they may be recognized as wages and personal income tax and additional insurance fees will be charged. Therefore, the inspection required the Moscow company to approve expenses of 3 million rubles per quarter. Recognizing this amount as a salary means an additional assessment of about 1.3 million rubles in taxes and contributions.
Previously, such questions arose only during an on-site audit, but now the tax service examines sets of banking transactions using big data analysis, experts say.
The reason is quite simple - this is another source of additional payments to the budget that does not require large labor costs and time.
- Alexandrina Jin, a partner in the law firm Jin and Partners, explains the interest of the tax authorities.
Podfishis.