One-day firms. Signs of one-day firms. Fight with one-day firms
The concept of "one-day firms" firmly entered our life back in the 90s of the last century, but it has not lost its relevance to this day.
The role of the "one-time" company
Despite the fact that for many years the state represented by the tax service and law enforcement agencies has been fighting with such organizations, it can be said with certainty that they are not getting less from it. Registration of companies of this kind is carried out with only one purpose - obtaining illegal profits by evading taxation and cashing in the “black cash”.Sometimes such “one-time” organizations are registered for just one more or less large transaction, after which they dissolve safely in business spaces. So how do you identify fraudsters aspiring businessman?
Primary attributes of a one-day firm
- Lack of a permanent legal address or registration at a “multiple” address, i.e., in a place where more than one entrepreneur is located at one office.
- Lack of office and permanent staff.
- No landline phone, a company representative keeps in touch only by mobile or e-mail.
- Registration of companies of this kind is usually carried out on the nominal founder, that is, a person who is a director only on paper, but in fact has nothing to do with the company.
- One-day articles do not submit reports to the relevant services, do not pay taxes at all or contribute some symbolic amounts.
- It has a short period of its existence - usually several months, but in any case not exceeding 1–2 years.
- Does not notice and does not require correction of errors in accounting documents.
How to check a false company
Of course, the presence of one or two of the above points does not make the company "one-time", but if there are more matches, you should be alerted.
Before you enter into an agreement, and even more to transfer money, you should request a copy of the package of registration documents and study it carefully. You have the right to request photocopies:
- certificates of registration and registration with the tax service;
- an extract of the register not more than two or three weeks old;
- the charter of the enterprise;
- documents confirming the authority of the head (for example, a copy of the order of his appointment);
- samples of the signature of the head of the company, as well as the chief accountant.
You can also personally visit the company's office and meet with its director. If any of the above could not be done - you have reason for reflection and a deeper check.
Since false companies are registered for different purposes, the ways of obtaining benefits during the operation of a one-day company can be just as varied. The schemes depend on the scale and scope of the fraudulent operation, but somehow they are all aimed at cashing in cash, saving time and effort. When entering into foreign trade transactions, remittances are often used abroad, offshore companies, deliberately non-repayable loans, unreasonably terminated contracts - all these techniques are used by fairly large firms for obtaining improper profits and tax evasion. Smaller organizations are content with banal cashing of money and legalization of “black cash”.The essence of such operations is always the same - the money of the company, leading a completely legitimate activity, goes to the accounts of a one-day firm that cashes them.
Another scheme of the work of false companies is the creation of non-existent expenses for obtaining benefits on indirect taxes, while the real movement of goods is not carried out. The point is that the contract for the supply of goods is concluded with a company that does not actually fulfill its tax obligations, but is directly or indirectly controlled by the acquirer of the tax benefit. Next, the amount is transferred under the contract and primary documents are provided to confirm the transaction, and the actual execution of the terms of the contract does not occur.
Quite popular is the use of one-day firms to artificially increase the value added of the goods produced, which also reduces the tax burden. The manufacturer sells the goods of a false company practically at cost. That, in turn, sells it to the next semi-legal company, which already sells the product to a completely legal seller company. In this case, the "white" company-seller will not have claimstax inspectors on unjustified VAT deduction and can reduce profits from the sale of a product with a low cost.
What threatens such cooperation
Organizations that consciously or unknowingly work with ephemeral risks risk unpleasant financial consequences. For the money transferred to the accounts of the one-day firm, the responsibility falls entirely on you, so if the amount was transferred and the goods were not received, there will be no one to complain.
If you go to such cooperation consciously, then you should be prepared for the fact that the tax authority may refuse to accept the input value-added tax deduction from such a “supplier”. As you know, the fiscal authorities always show an enviable scrupulousness for VAT, so if a check is made to you, then the documents of the counterparties and input tax will be checked very carefully. If you have the slightest doubt - you may be denied a deduction for a particular transaction, and the resulting arrears will be charged a penalty and a penalty.
In the case when components, raw materials or materials for production were purchased from an organization that has the characteristics of a one-day firm, transaction amounts can be excluded from expenses.This will allow you to charge the missing amount of income tax, as well as the corresponding penalty and penalty.
The justification can be documents confirming compliance with the principles of due diligence, that is, you need to prove that you have collected and verified all the necessary information about the counterparty.
Due diligence - what is it
Although there is no such thing officially in the law, in real life this means that the organization should not enter into contracts with unreliable firms. This rule is based on the fact that no normal company will enter into an agreement with an enterprise without first checking its activities.Those who do not do this are regarded by the fiscal services as “draft dodgers”, and therefore are carefully checked for taxes. Therefore, it is indeed worthwhile to conduct at least a formal check, and it will be much better if you can prove the fact of such monitoring (for example, provide an extract of a register, which you ordered several days before the conclusion of the contract).
And what will the court say
If a tax service inspector declares his suspicions about a one-day firm, and it comes to court, then in general practice such facts will be verified:
- whether the transaction had economic feasibility;
- whether the organization has exercised good faith and discretion when choosing a partner;
- whether the funds were received by the end user of the service or were returned to the organization from which they left;
- whether the counterparty has the costs of conducting real business activities;
- whether the price of a product or service is competitive, or is it artificially low (overestimated) many times;
- whether the payments are transit in nature, or they remain on the accounts of the counterparty firm.
However, be that as it may, the taxpayer will be considered conscientious until the court establishes the opposite.
Fight and win
The uncompromising struggle with one-day firms is being waged by all states, without exception, since such “non-catches” ultimately contribute to budget arrears. Of course, the simplest and most effective method of influence is the compilation of “black lists” and their publication through Internet resources. Today, its list of one-day firms is compiled by the tax service, banking institutions, employees of the economic security service of large enterprises and just amateur enthusiasts.In addition, various amendments to laws are periodically reviewed and adopted in order to make life of such organizations as complicated as possible.
Although the methods of combating this phenomenon are constantly being improved and consolidated by law, it will be possible to completely eradicate one-day firms only when, in practice, all those who received the final benefit from the use of opaque schemes will be brought to real responsibility.