70 signs of unreliability in the eyes of the tax inspector
We offer recommendations recently developed FTS and circulated to the regional tax inspectorate for further improvement. The Secret Order of the deputy head of the Federal Tax Service of the Russian Federation Tatyana Shevtsova 109 summarizes the typical signs of bad faith taxpayer and requires the creation of a special federal electronic database, which will contain information about all the "suspicious" companies.
Abbreviation base (LE-KME) is derived from the phrase "legal entities controlled first." Most of the signs are quite logical and obvious, but in the formulation of the individual "options" tax obviously got excited. That only is the sign of number 23, which will result in a shock 85% of all Russian companies: registration of the company in the form of company is already evidence of suspicion! Brad, of course, but it is a fact.
Of course, it is not necessary to attach exceptional importance to individual characteristics and exaggerate what has repeatedly said the Constitutional Court and the Supreme Arbitration Court. Yes, and cut one size fits all tax physically can not.
The list is strictly orienting the character and contain signs of "one-day firms" or signs of "schemes". The more of these signs of the taxpayer or its contractors will be identified, that is, the higher the rating suspicion, the more chances to get into the millstone of a tax audit.
All the signs of suspicion divided into 3 groups:
1) The signs detected at the stage of registration of the company (28);
2) The signs detected at the stage of tax registration (4);
3) The symptoms detected in the activities of the company (77).
It is only natural that the bulk of the signs will be identified and analyzed in the office checks with operational and investigative information coming from different sources (the media, the Internet, banks, registration authorities, statistics agencies, contractors taxpayer, its employees, etc.) . Collect clues, as practice shows, it is easy. There would be a will, but it appeared the state. No comments ...
SO, 109 signs of unreliability
Identify any of the signs listed below 109 means introduction of the List of entities controlled primarily (LE-PAC). At the same time it contains all its founders. In identifying the number of signs prescribed by tax inspectors to make "special" action.
The features revealed at the stage of registration of the company
1. The address is the address of registration "mass" registration (that is, it registered more than 10 firms). At the same time there is a statement landlord that the premises were not given to anyone and is not planned to be provided. Specific actions inspector: the refusal to register and lock in the LE-CPO registration attempt.
2. Address of incorporation does not exist. Specific actions inspector: the refusal to register and lock in the LE-CPO registration attempt.
3. The room is located at the address registration of the company allegedly not fit for the activities of the executive body of the company.
4. The application for registration of an invalid identity document of the applicant, the founder or leader. Specific actions inspector: the refusal to register and lock in the LE-CPO registration attempt.
5. The application for registration of an invalid VAT number of the applicant, the founder or leader.
6. The applicant previously filed an application for registration, which indicates an invalid identity document.
7. The person named as the head of the company, has a valid disqualification. Specific actions inspector: the refusal to register and lock in the LE-CPO registration attempt.
8. The person named as the head of the company, does not have a certificate from the Ministry of Internal Affairs of Russia on the absence of the current suspension. Specific actions inspector: the denial of registration (now the tax authorities to investigate the possibility to introduce such an order. - Note. Ed.).
9. The person named as the applicant or the company's founder, has an active suspension.
10. The person named as the head, the applicant or the company's founder, had previously been disqualified, but the suspension has ended.
11. The person named as the head of the company or the applicant does not have the citizenship of the Russian Federation (a document of another state, proving his identity).
12. The founder - legal entity itself is in the list LE-PAC, and he has revealed at least five signs of disloyalty.
13. Founder (a natural or legal person) instituted earlier companies that were or are now in the list LE-PAC, and he (the founder) was revealed at least five signs of disloyalty.
14. A natural person is the founder of 10 or more companies ("mass" founder). At the same time they established companies are now or were previously listed LE-PAC and they were identified at least five signs of disloyalty.
15. An individual is the head of more than 10 companies ("mass" the head). At the same time his company are now or were previously listed LE-PAC and they were identified at least five signs of disloyalty.
16. An individual is an applicant for registration of 10 or more companies ("mass" the applicant). At the same time companies are now or were previously listed LE-PAC and they were identified at least five signs of disloyalty.
17. Said in a statement the founder and head of the company - one and the same person.
18. An application for state registration of notarized already resigned. Specific actions inspector: the refusal to register and lock in the LE-CPO registration attempt.
19. An application for state registration of notarized signature that previously forged. At the same time there is a statement of a notary, that he does not represent the statement on state registration. Specific actions inspector: the refusal to register and lock in the LE-CPO registration attempt.
20. An application for state registration certified by a notary, who had previously assured the 10 or more applications for state registration of the companies that are now or were previously listed LE-PAC and they were identified at least five characters.
21. The specified registered capital of less than allowed for the specified code (s) NACE. This authorized capital was formed in the "unreliable form" (as in the document. Apparently, I mean kind. - Note. Ed.).
22. The use of the sole executive body of the management company. Thus the organization indicated as the address register the address of the management company. But she had the management company is the executive body in more than 10 companies are on the list LE-PAC.
23. The company is registered with the legal form of company.
24. With respect to the founder (manager) Company became aware of the facts on which the performance of its functions is difficult or impossible (advanced age, student, conscript, convicted and serving a sentence, is on long-term care, the homeless, the refugee, displaced person, incapacitated). Specific actions inspector: an investigation.
25. Frequent changes of legal entity.
26. The head of a person registered in another region and / or is a rural resident.
27. Received an application from an individual for recognition of his victims, as he did not establish (not directed) by the company. Specific actions inspector: an investigation.
28. The company bought the firm, created in advance several legal entities specifically for sale.
The features revealed at the stage of the company's tax registration
29. landlord received a statement that it was not given to anyone. Specific actions inspector: an investigation.
30. At the stage of setting the company's tax accounting found that the registration of the address does not exist. Specific actions inspector: an investigation.
31. At the stage of setting the company's tax accounting found that the premises located at the address of its registration, presumably not fit for action (insufficient area, violated health standards and so on. D.). Specific actions inspector: an investigation.
32. Frequent changes (more than once a month) the place of tax registration.
The features revealed in the course of the company
33. The company did not provide information about the opening of its bank accounts.
34. The company does not submit the reports (information on the number of personnel) to the statistical authorities.
35. The Company does not submit a declaration of income tax and property tax (in terms of tax, the organization is not showing profits and assets - a potential violator of tax legislation).
36. The company does not submit the VAT return, although there is information from the bank's cash flow from its accounts. Specific actions inspector: the suspension of transactions on the accounts.
37. The Company is not a tax or financial statements for one or more fiscal periods. Specific actions inspector: the suspension of transactions on the accounts.
38. The company is "zero" tax or financial statements for one or more fiscal periods.
39. The company officially announced the refusal to submit the tax or accounting.
40. According to this entity received a lot - more than three in a few months (the period of time specified by the tax. - Note. Ed.) Requests for counter check (discovery of documents).
41. The founder of the company is often (the desired frequency is specified by the tax. - Note. Ed.) Is found among its contractors. At the same time the founder in the chain of contractors is far enough - 6-8-th place.
42. In the chain of contractors are companies that currently or formerly in the list LE-PAC.
43. Received information about the disqualification of a natural person, who is the head (founder) of the company.
44. The Company does not replace the suspended director.
45. The Company transfers ownership of a (share) of the legal entity, which is currently in liquidation.
46. The company uses the service "postal and secretarial services." It does not apply to capital companies using the services of the territorial agency for small business (TARP).
47. The company uses the service "accounting services when no operation."
48. There is a movement of money on the accounts of the company are not reflected in the financial statements.
49. The Company conducts business transactions, uncharacteristic for the activities of NACE.
50. Volumes of consumption by electricity and heat, as well as water resources significantly lower than the values characteristic of the registered company's activities for NACE.
51. Companies claimable large amounts (probably by the standards of this particular inspection. - Note. Ed.) For electricity, heat and water. Thus, according to presentation of financial statements, movements and balances of money on account of the company or they are no less than the sum of accounts. Or statements are submitted. At the same time there is evidence of payment by bills for electricity, heating and water supply.
52. Companies claimable large amounts (probably by the standards of this particular inspection. - Note. Ed.) For telecommunications services. Thus, according to presentation of financial statements, movements and balances of money on account of the company or they are no less than the sum of accounts. Or statements are submitted. At the same time there is evidence of payment by invoice for telecommunications services.
53. The company transports large quantities of goods (belonging to it and (or) transported in his address). Thus, according to presentation of financial statements, movements and balances of money on account of the company or they are no less than the value of the goods. Or statements are submitted. At the same time there is evidence of payment by bills for transportation.
54. The Company is actively advertise their services (with reference to the successful work performed) in the media (including the internet). Thus, according to presentation of financial statements, movements and balances of money on account of the company or they are no less than the value of the goods. Or statements are submitted.
55. The Company is actively involved in foreign trade. Thus, according to presentation of financial statements, movements and balances of money on account of the company or they are no less than the value of the goods. Or statements are submitted.
56. The company in the tax (accounting) indicating such financial indicators of the activity, which are significantly different from the average performance of a group of similar taxpayers in the same sector (NACE code).
57. The company in fact is a small enterprise (size, turnover), but it serves the counterparty's largest taxpayer with large amounts of transactions.
58. The Company acquires real estate, vehicles, securities. Thus, according to presentation of financial statements, movements and balances of money on account of the company or they are no less than the value of the goods. Or statements are submitted.
59. Individuals who work in the company or at her, buy real estate, vehicles, securities, precious metals and precious stones on exceeding their declared income.
60. The company makes significant amounts of recoverable taxes.
61. The company has opened a bank account in which the account has more than 10 companies that are (now or earlier) in the list LE CPO.
62. The Company often "lose" primary documents. The "lost" documents for a long time or do not regenerate.
63. spasmodic nature of the business.
64. The Company conducts individual non-core operations.
65. The Company uses non-standard means of payment (bills, barter, assignment of claims).
66. The Company uses non-market prices or prices fluctuate greatly.
67. The lack of economic feasibility of the operation.
68. Wages of employees less than the minimum subsistence level.
69. The Company has no fixed assets needed for the activity (transport, warehouse, retail outlets and so on. N.).
70. The company opened a new bank account, where it has suspended operations to another account, and this decision has not been canceled (it is forbidden by the bank in accordance with para. 5, Art. 76 of the Tax Code, and indirectly, in the opinion of the inspectors, is a sign of " problem "banks).