An additional 1.1 million extorted from a cleaning company into the budget
Tax authorities claim that the company fictitiously fragmented its business to reduce tax payments. How was this noticed and proven?
Illustrative photo: a street in Vesninka, Minsk. Photo from blisch.by
During an unscheduled inspection of one of the cleaning organizations, the Ministry of Taxes and Duties noticed its interdependence with another organization. Specifically, their founders and managers were considered interdependent, the same individuals handled the accounting, the types of activities were the same, and the suppliers were also the same.
In addition to the classic business fragmentation with a controlled entity, the audit suspected the substitution of employment relationships with civil law agreements concluded with four individual entrepreneurs. The organization effectively initiated the registration of individual entrepreneurs for providing cleaning services and organizational management services. And as payment for services, 1.9 million rubles were transferred to their accounts.
Based on the inspection results, 1.1 million rubles were demanded for payment, including taxes — 0.9 million rubles.
For underpayment of taxes, the enterprise will be brought to administrative responsibility, and a separate investigation has been initiated by law enforcement agencies regarding the officials involved. Even a criminal case is possible.
Similar cases have become widespread in recent years: tax authorities are actively identifying schemes involving business 'fragmentation,' where one actual company is formally divided into several legal entities to pay less in taxes. After inspections, such schemes are usually eliminated, and companies are obliged to make additional payments to the budget.
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