The tax inspectorate checked a sneaker and sportswear store — unmarked goods were found, almost 25,000 rubles of revenue hidden from taxes, as well as violations in cash register operations.
The tax authorities calculated that the value of unmarked goods offered for sale and already sold amounted to about 400,000 rubles. The store used cash register equipment not at the location specified during its registration.
For all these violations, the entrepreneur and responsible employees will be brought to administrative responsibility, and taxes will also have to be paid. To ensure the businessman did this, the tax authorities seized goods worth about 190,000 rubles.
— You'll never believe the price at which sports shoes were purchased in Moscow: the invoices provided to us indicate that the purchase price was 200 Russian rubles (approximately 7.40 Belarusian rubles). Import VAT was also paid based on this price, — noted the tax authorities.
The department explained that in such a case, the requirements of Council of Ministers Resolution No. 713 "On the System of Price Regulation" are violated: the maximum retail price for such a purchase price should have been about 20 rubles. However, sneakers were actually sold in the range of 100–230 rubles.
For this, the entrepreneur faces a fine in double the amount of the difference between the actual revenue received and the calculated revenue amount (legal basis — part 2 of article 13.2 of the Administrative Offenses Code).
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