Doing business,Any company is faced with the need to withdraw funds from a current account. In legislative acts spelled out specific cases when you can withdraw money through the bank. These include payment of minor current expenses. Problems arise with companies that pay wages in "envelopes". The amount they need to withdraw significantly exceeds the limit. The article provides information on how cash withdrawals are made through IP. Responsibility provided for violation of the established limits will also be analyzed.
Essence
The word "cashing" is usually used inmultiple meanings. It is understood as a legal withdrawal of funds from the account, and the transfer of non-cash funds in cash. Illegal operations to obtain money carry the same name. The line between these concepts is very thin. The essence of illegal transactions is to avoid paying taxes. This is their illegality.
The company wants to withdraw some amount of fundswithout paying taxes. For this purpose, it concludes a contract for the supply of goods on an advance payment basis with IP. The indicated amount includes the commission of the intermediary. Products generally may not even be provided. Such schemes use positions that are difficult to track (they will be discussed in more detail below). After the transfer is cashing money through the PI. Tax budget for such transactions is not listed. The amount received is given to the customer minus the agreed percentage.
Of course, cash withdrawal through the IP (UTII) by transferring them to the corporate card is allowed. But withdrawal limits are very small. Therefore, we have to look for ways out.
Statistics
In recent years, the volume of funds in the shadow sectorincreased. In the first half of 2014 alone, the Ministry of Internal Affairs spent 145 billion rubles, illegally withdrawn from the accounts and exported abroad. All this is unpaid taxes, embezzlement and bribes. Revenues for such operations mediators amount to 8 billion rubles.
Scheme
Обналичивание денежных средств через ИП (УСН) legally, but with a certain degree of risk can be carried out on several grounds. The most popular schemes, in the form of payment for services that no one actually provided, and the purchase of goods at inflated prices, have already been considered.
Purchase of agricultural products.Such goods are perishable, they are easy to write off, and to prove their presence or absence after the expiration date is very difficult. A similar scheme: the entrepreneur is registered as the head of the farm and cashing cash through the IP. Responsibility for using the services of "specialized offices" can be very high, since there is a risk of involvement in fraudulent transactions.
Large sums are also often written off for repairs.premises. Proving that the work was really carried out is very difficult. Another option is to prepay for services that have been delayed for 5-15 days. In fact, after the completion of this period, both parties to the transaction may already be liquidated.
Payment of penalties for an expired contract.The document prescribes "severe sanctions" for failure to fulfill obligations. The amount of fines can be 100-200% of the value of the contract. Such conditions are not specifically implemented.
Alternative methods
How else is cash withdrawalfunds through the IP? Agency insurance contract is in favor of a third party. It specifies the case that is bound to occur, the reimbursement is paid to one of the employees, and then distributed by agreement.
Sponsorship throughcharitable foundation. All funds received are withdrawn from the account and issued to members of the organization. Intangible product (copyright, know-how or franchise) is very difficult to evaluate. Therefore, through licensing agreements, the “inventor” can transfer large amounts. In order to avoid problems with the inspection bodies, you need to insure yourself in advance and prepare a set of documents, calculations, drawings and certificates.
Cash withdrawal through IP: problems and solutions
Tightening government restrictions on withdrawalfunds from the account have become prerequisites for the emergence of cashing offices, which offer customers a wide range of services: from account management to income legalization abroad. Prices are largely dependent on the amount and wishes. For cash, large wholesalers can request about 0.9% of the amount. The operation of crediting money to the account will cost more. The smaller the amount, the greater the commission. Suppliers are usually trust and transport companies with a large amount of cash.
Чаще всего юридическое лицо переводит средства на firm one-day. Under the guise of costs, this amount is derived from the taxable base. Then the funds from the current account are transferred to personal accounts and withdrawn via plastic cards at an ATM. This operation is also carried out by specially trained people. The final stage is to transfer money to the customer.
Cash withdrawal through IP: punishment
Depending on the specifics of a particular transaction, such articles of the Criminal Code may be violated:
- tax evasion - art. 198 (individuals), Art. 199 (entrepreneurs);
- aiding in concealment of income - art. 199.2;
- falsification of documents - art. 327;
- illegal business - art. 171;
- money laundering - art. 174.
It is very dangerous to carry out on a large scale.cash withdrawal through IP. Responsibility for some articles is imprisonment for several years. But the toughest punishment is not always applied.
Most transactions are regarded asthe implementation of illegal banking operations, which is a violation of Art. 172 of the Criminal Code. Such entrepreneurs conduct illegal cash settlement services, maintenance of settlement accounts and collection. To carry out such operations under the law "On banks and banking activities" provides for the issuance of a license.
Criminal proceedings are instituted, if any.the amount of income on a large scale (more than one and a half million rubles). This situation arises if a minimum of 30 million rubles passes through a one-day firm. Imprisonment under this article is provided for. But such a punishment is rarely used. Usually convicts receive suspended sentences.
Modernization of the Criminal Code
In 2015, an amendment to Art. 173 of the Criminal Code.It provides for tougher penalties for illegal cash withdrawals through the IP. Responsibility is borne by persons who register these dummy firms or force them to commit such illegal acts. The problem is that it is difficult to prove. Separately in Art. 159 of the Criminal Code says about the embezzlement of budget funds. Criminal liability for a minor offense is incarceration for up to 3 years.
Money laundering channels
С целью «прокачки» средств преступники используют not only one-day firms, but also banks, money transfer systems. In St. Petersburg in 2014, a group of three persons conducted fraudulent cashing operations of 60 billion rubles. They opened accounts in banks for various legal entities, received funds for them, and then sent them to individuals through Russian Post.
The Bank enters into an agreement with a legal entityaccount maintenance. He may not even be aware of the fact that among the customers come across one-day firms. It is possible to talk about the involvement of a credit institution if, after a search in a bank, documents of such false offices and keys to the “client-bank” are found. But such situations are extremely rare. Most often, a credit institution is a tool that confirms fraudulent activities for those involved in cash withdrawal.
The exception to this rule was ZAO"Master Bank". Since 2007, the credit institution has been involved in 14 criminal cases, 6 of which were related to cashing. When a very large amount of information has accumulated, they began to carry out its qualitative assessment. Law enforcement agencies came with a search to a bank branch and only then found evidence.
Conclusion
Искоренить обналичивание не получится, но можно try to drive it into a narrow frame. If the actions of regulators force violators to raise rates by 10% or more, then it will be unprofitable to engage in this business. A similar situation occurred with raiding. There have always been many conflicts about the division of corporate property, but less than 200 criminal cases have been initiated over the past year.
