On curbing tax evasion as a result of an unscheduled audit of the organization

One of the areas of work of the tax authorities is control activities aimed at identifying unscrupulous taxpayers using tax evasion schemes and preventing such activities.

During an unscheduled inspection conducted by the Ministry of Taxes and Duties in the Orsha district of an organization engaged in the repair of units and aggregates for agricultural machinery, as well as wholesale trade in spare parts to agricultural organizations, based on the documents of the business entity and materials provided by the Investigative Committee of the Vitebsk region, relationships with interdependent individual entrepreneurs were established.

Business operations were formalized in the name of the individual entrepreneur for the performance of repair work on parts and aggregates for agricultural machinery, which led to an overstatement of costs accounted for in profit taxation. Funds transferred by the company to the bank accounts of individual entrepreneurs for allegedly completed work were withdrawn from their accounts as income from entrepreneurial activity and handed over to an official of the company. Part of the funds was used to pay salaries to the organization's employees without reflecting it in the accounting records. The use of a tax evasion scheme allowed the organization to pay income to the official and employees without reflecting it in the accounting records in the amount of 643.0 thousand rubles, thereby reducing the tax burden and obtaining an unjustified tax advantage in the form of non-payment of personal income tax.

As a result of the inspection, a claim for payment to the budget of 284.8 thousand rubles was presented, including personal income tax in the amount of 180.3 thousand rubles from the amounts of salaries "in envelopes".

The inspection materials have been sent to law enforcement agencies for a legal assessment of the actions of the organization's official and consideration of the issue of initiating a criminal case based on the circumstances established during the inspection.

We remind you that information about the facts of paying salaries "in envelopes" can be reported by calling 189 or by sending a written message to the tax authority at the place of registration.

Information and explanatory

work sector of the Ministry of Taxes and Duties in the Orsha district