Since the 1990s, entrepreneurs have used creative ways to evade paying taxes. Every second enterprise was double-entry bookkeeping. But after 30 years things have changed. Improved tax legislation and instruments of control of taxpayers. Before effective ways to save on taxes have become dangerous. Here is common scheme of tax optimization, which you should give up today, if you use them.
1. The reduction of VAT by fictitious purchase goods from firms-a something ephemeral. the Scheme is very well known, but still occurs. By law, companies have the right to deduct VAT. For example, they deduct VAT which they must pay with the sale of the finished product, VAT paid when purchasing raw materials. But unscrupulous companies to reduce VAT, conduct fictitious transactions. Created long chains of contractors. This scheme is very dangerous, because the automated system ask VAT 2 tax authority can see the discrepancies in taxes paid by the companies parties to the transaction.
These taxpayers are in-depth Desk audit. As a rule, in the end, the owner at least pays the difference, and as a maximum, if it is proven the intent to obtain unjustified tax benefits, pay a fine of 40% of the unpaid amount.
2. Full non-payment of VAT. the Supplier and the buyer acting in collusion, to build a fictitious supply chain, conducting the appropriate paperwork. The result of these manipulations, the obligation to pay VAT arises from the one, pre-selected for this role abandoned by the company. In fact, no one pays tax. Now that the tax authority takes time to monitor such transactions before propose to the business claims, however, after the launch of the updated system ask VAT 2 in January 2020, this scheme will be transparent for tax and riskier for business.
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