Payment of salary in an envelope in 2024

Special attention is paid by tax authorities to taxpayers who intentionally violate tax legislation and use schemes to evade tax payments.

The source of salary payments in envelopes is cash revenue received in violation of the procedure for accepting payment funds during the sale of goods (works, services) and subsequently concealed from taxation.

Thus, in 2024, the inspection established the following schemes for tax evasion:

• During an on-site inspection of the organization LLC "R", which provided passenger transportation by taxi, it was established that the cash funds received by drivers from passengers as payment for provided transportation services were not deposited into the organization's bank account but remained:
  • at the disposal of the organization's employees as salary without reflecting the paid income in the accounting records;
  • at the disposal of the official(s) of the organization as other income.

In addition, there were no documents confirming the use of cash funds provided for reporting.

The personal income tax on the amounts of money remaining at the disposal of the drivers and the official was not transferred to the budget.

As a result of the inspection, an additional charge of 1,142.4 thousand rubles was made, including personal income tax of 285.4 thousand rubles.

• During the inspection of LLC "M", a decrease in the income of the company's employees was established due to the substitution of labor relations with civil law relations.

Based on the information available in the inspection, interviews with individuals, and submitted documents, the relationships of LLC "M" with individual entrepreneurs were established, who provided services for the current management of the company's activities and services for the accounting support of the company.

The inspection established that the funds transferred to individual entrepreneurs under service contracts were actual income for the employees for performing their labor duties. As a result of the inspection, personal income tax was additionally charged in the amount of 16.0 thousand rubles.

• Also, during the inspection of one of the private enterprises in the Orsha district, the sale of passenger cars at a reduced price was established.

Thus, in 2018-2019, the private enterprise acquired leasing items – passenger cars from 2013-2014 and 2019 production years. The cost of the cars at the time of purchase ranged from 30.0 thousand rubles to 120.0 thousand rubles. After the two-year leasing period, the cars were transferred to the ownership of the private enterprise and immediately sold at a price 5 to 7 times lower than the minimum market value of identical vehicles.

These circumstances led to a decrease in revenue from the sale of goods (works, services) of the enterprise and the receipt of additional income by its founder/manager, as a result of which the enterprise was additionally charged to pay 63.8 thousand rubles to the budget.

Information and explanatory work sector of the IFTS for the Orsha district