The tax service has a large amount of information that it can get from various sources, including from taxpayers. Information is collected in information systems and processed automatically. This makes it possible for the tax service to analyze reports and calculate tax evasion.
– requests explanations on the revealed facts via the Internet;
– requests the necessary documents;
– offers taxpayers to correct mistakes on their own and submit an updated declaration.
Over time, the number of claims against taxpayers will grow:
• remote control of taxpayers’ activities is being developed;
• The Federal Tax Service wants to introduce data from online cash registers and information received from banks into automated control systems;
• additional data received from other authorities will be processed automatically.
Errors in taxation
Small business companies often prefer a simplified taxation system (USN), which, in comparison with OSNO, makes it possible not to pay income and property tax on organizations, as well as VAT. At the same time, the USN has its disadvantages, which can make it difficult for the company to scale and force it to switch to the OSN. In addition, companies on the USN cannot engage in banking, legal, insurance business, as well as some other activities. Companies that work for the USN also lose the opportunity to work with many other partners. Large companies most often pay VAT and expect the same from counterparties so that there are no claims from the tax authorities.
Incorrect acceptance of VAT deduction
Organizations can reduce the VAT they pay by the amount of the same tax paid by them to suppliers of goods and contractors. There are also operations for which you do not need to pay VAT. They can be found in Article 149 of the Tax Code of the Russian Federation. If the share of such transactions in the total expenses of the company does not exceed 5%, VAT on them is deducted in a general manner. If it exceeds, the transactions in the tax reporting are indicated separately.
Often, the tax service will not deal with whether the share of non-VAT transactions in expenses exceeded 5% or not. Since there is no separate accounting, you will have to pay the entire “input” VAT. In order to avoid such problems, the procedure for separate accounting should be fixed in the accounting policy of the company.
Withdrawal of employees from the staff while maintaining labor relations
In order not to pay insurance premiums for employees, sometimes companies keep employees out of state and continue to cooperate with them as individual entrepreneurs. In such a situation, the employee is dismissed, registered as an individual entrepreneur, and the organization enters into a contract with him for the provision of services. The employee performs labor functions, and the company does not need to pay insurance premiums. This method of conducting labor relations is extremely risky. If the inspectors consider that the nature of the relationship between the company and the former employee has not changed, then insurance premiums will still have to be paid, which will already be in the form of additional charges along with fines.
Understating the tax base with the help of losses that do not exist
Often companies that have recently started doing business do not make a profit for a long time, because for this you need to reach a certain level of development. It happens that companies take loans, and the interest on these loans is recorded in expenses. Because there is no profit, then the interest forms losses. When a company becomes profitable, it may begin to underestimate the income tax on the amount of these losses, which may lead to additional charges.
How can risks be optimally reduced – when companies take out a loan, they will need to specify for what purposes it will be used.
If money is needed not only for a large project, but also for current expenses, then this should be reflected in the documents. Another thing is that when issuing large loans, banks often do not give the opportunity to make corrections to the contract, but provide a ready-made text for signature. In this case, it is important to know that attributing credit money or interest on it to expenses is a significant risk.