Fighting tax evasion with one-night stands. Article 54.1 of the Tax Code of the Russian Federation. Tax reconstruction. suspicious transactions.
The Federal Tax Service has prepared final instructions on how to deal with tax evasion with the help of one-night stands.
Forbes has a letter from the deputy head of the Federal Tax Service. The authenticity was confirmed by a source participating in the discussions of the changes.
In the instructions, the Federal Tax Service offers businesses repentance in exchange for mitigation of punishment. The appearance of Art. 54.1 scared the business. And although it is used infrequently, according to Viktor Batsiev, deputy head of the Federal Tax Service, who oversees judicial work, this is the most controversial category of cases.
Approximately 700 cases reached the court, and almost half of them have already been considered by the courts of first instance, and more often supported the tax authorities. About 300 decisions were made in their favor. “There is no other category of cases where so many disputes reach the courts,” says Batsiev.
The Federal Tax Service has adopted a new document, according to which the tax authorities will recalculate taxes on disputed transactions. Firms that have evaded payouts with shell companies will be able to qualify for a tax reconstruction. Thus, to reduce additional charges, but with one condition: you need to disclose the details of all kinds of transactions.
Now, according to the document, the tax authority can carry out part of the costs for tax purposes even if it is established that there are “technical” companies in the chain of counterparties.
It turns out that the more the company was involved in the scheme, the more advantageous it is, since it has more data needed by the tax authorities. And the organizer of the scheme gets the most chances for an "indulgence".
The Federal Tax Service also gives instructions on how to identify suspicious transactions, prove that companies knew that they were working with one-day deals, or did not carefully check counterparties.
I want to understand what should be a legitimate deal?
First, it is, of course, real. It must really take place.
Secondly, either the direct counterparty or its contractor must complete the transaction. If, in the event of claims, it is not possible to establish who exactly worked under the contract, then VAT deductions cannot be obtained. However, it will be possible to write them down as losses and save on income tax - 20% of the deduction amount.
Third, the deal must have a business purpose, not just the goal of saving on taxes.
Will the government and business be able to agree on tax control?
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