Typologies of cash sales (“shadow” collection)

Real operating enterprises with large cash turnover take part in “shadow schemes”: large federal and regional retail chains, car dealerships, wholesale and retail markets and regional retail chains, car dealerships, wholesale and retail markets. Funds from cash customers are transferred to the accounts of TPAs or related persons through the accounts of a large number of intermediaries.
through the accounts of a large number of intermediaries with signs of fictitiousness. It should be noted that in 2020 this typology has various modifications aimed at leaving the control procedures of banks. For example, credit organizations have identified situations related to the transfer of tax payments by fictitious companies transfer of tax or customs payments for TRS by fictitious companies.

Retailers, i.e. those structures that generate a large amount of cash, are traditionally very “active” here.

Retailers sell it (cash) for non-cash to unscrupulous entities. Retailers receive a greater amount in non-cash than they give away in cash. Thus, the retailers earn an additional percentage of cash sales.

There are actually a lot of schemes, but in terms of subject composition, this is the “retail” one. This scheme is mainly used by car dealerships and trade and retail enterprises (hereinafter – TPR).

The scheme is called “shadow” encashment, because legal encashment is carried out by banks. And during legal collection, cash (hereinafter also referred to as CASH, cash) is credited to the retailer’s current account at the bank.

Schemes of shadow collection in car dealerships (hereinafter also – salon).

The salon creates conditions under which it is not profitable for the client to pay by card (if payment is made by card, the car dealership charges the client additional interest).

In this regard, clients withdraw cash from ATMs and bring it to the car dealership.
Customers bring cash to buy a car.

It turns out that, huge amount of money is accumulated in this segment and of course, there are abuses in terms of realization of this proceeds to third parties.

How it is implemented:

1 Example (buying a car from a third party):

The car (vehicle) chosen by the client is sold in advance by the salon to a “one-day firm” (hereinafter also referred to as a technical organization, technician), with information about it entered into the PTS (technical vehicle passport).

After that the client de jure buys the car not from the salon, but from a “one-day firm” (the contract of sale is concluded not with the salon, but with the “one-day firm”).

The cash deposit by the client is recorded in the documents (in the contract, on some paper specially created for such cases), but no cashier’s check is generated (the “one-day firm” has no cash register). Accordingly, there is no incoming transaction, there is no obligation to pay taxes, and there is unaccounted cash.

The cash is collected by third parties (shadow collectors). A group of guys pick up the CASH and take it away to be used for illegal purposes such as supporting corruption, bribery, black salaries, terrorist financing and more.

2 Example (cashback):

Salons will enter into car sales contracts with technical organizations. These organizations transfer to the bank account of the salon the amount that such organizations plan to collect in cash (minus the car dealership’s commission, of course). The basis of the transfer is payment for the car purchase.

After that the whole package of documents confirming the legality of the transaction is formed. And, as soon as settlements are made, the salon and technical organization (technician) terminate the contract of sale (contract of purchase and sale).

And, salons “return” the money to technical organizations, but already in cash (salon cash desk).

In other words, that CASH, which the salons received in the framework of their legitimate activities, is actually transferred to representatives of technical organizations on pseudo-lawful grounds.

3 Example (loan for an individual):

A one-day company executes documents on granting a loan to a fictitious borrower – a fake physical person.

An individual executes a car (auto) registration contract with a salon.

The “one-day firm” makes a transfer of funds from its settlement account to the settlement account of the salon under the contract of purchase of the car for the fictitious individual, in the amount of the loan of the individual.

Soon, after that, the contract for car purchase is canceled, the return of funds to the “one-day firm” is made out. The refund is made in cash accumulated in the salon (through the cash desk).

4 Example (cash refund for undelivered goods):

A salon and a “one-day firm” conclude a contract for the supply of some goods. For example: car parts, “consumables”, tires, oils, batteries and so on.

The “one-day firm” transfers funds to the account of the car dealership.

Of course, nobody buys any auto parts and nobody is going to supply them.

In the shortest possible time the supply contract is canceled and the return of previously transferred funds is made out. The refund is, of course, made in cash from the salon’s cash desk.

5 Example (loan for a car dealership):

A contract is concluded between the salon and a “one-day firm (technician). The contract is a short-term loan.

After the money in the form of a loan is received in the bank accounts of the salon, the payment of money under the contract (debt repayment) is formalized. Of course, the debt is repaid in cash.

The cash is given to the representatives of the “one-day firm” through the cash desk of the salon.

6 Example (unrecorded cash):

An individual applies to a salon to buy a car. The salon concludes with the individual a contract of sale for the purchase of a car, gives the client an acceptance certificate and the purchased car (car). At the same time, the salon does not issue a cash-in-transit order, or issues a fake order.

The received cash is handed over to shadow collectors.

The bank accounts of the salon receive cash from the settlement accounts of the “one-day firm” in the amount of the cost of the car for a third party.

Source: https://amlclub.ru/tipologija-prodazhi-nalichnoj-vyruchki-tenevaja-inkassacija/