After a desk or on-site audit, the tax authority applies interim measures to recover arrears, including sending instructions to banks to debit funds from the debtor’s accounts. To ensure the financial and economic activities of the enterprise and pay off debts, many managers use schemes for temporary circumvention of restrictions, while risking being held criminally […]
Affiliates are individuals or organizations that, due to certain circumstances, such as close relationship, business partnership, subordination by position, etc., can influence each other’s financial and economic activities. Such connections can lead to the possibility of manipulation of financial statements and tax evasion, so the tax authorities use various methods to identify affiliates, see the […]
A small construction company, OOO Rosvolgasservis, signed a contract with an HOA to build a gas pipeline in the settlement in order to subsequently charge private homeowners for connecting to it. Due to design irregularities, the pipeline could not be put into operation immediately, but the contractor did its job and issued invoices for payment. […]
First, the tax authorities will not write off your debts for nothing, even if they are many years old. The Tax Code does not provide for this. To recognize a tax debt as uncollectible and clear your personal account – go to court. But one lawsuit is unlikely to be enough. The task of the […]
More and more often law enforcement agencies send requests to entrepreneurs. It can be the Ministry of Internal Affairs, FSB, Prosecutor’s Office, IC. On the one hand, a request is, as it were, nothing yet, but an unambiguous signal that business is of interest. And if so, it means you have to respond properly. Your […]
So, let’s start with the simplified taxation system, which is the most popular with small businesses. The USN mode “Income” has a rate of 6% of revenue from all receipts from the sale of goods, works and services. The “Income minus expenses” type pays 15% on the difference. The simplified tax system can be applied […]