Don't fight, do business
Any business owner knows that we have a lot of inspectors. Once every three years, tax authorities can conduct an on-site audit of an enterprise. For the second year now, the Prosecutor General’s Office has been approving a plan for conducting scheduled inspections of business entities by the regulatory authorities of the Russian Federation, which is being prepared in pursuance of the provisions of the Federal Law “On the protection of the rights of legal entities and individual entrepreneurs in the exercise of state control (supervision), municipal control.”
In addition, there is always the danger of an unscheduled visit by the Investigative Committee at the Prosecutor's Office of the Russian Federation (conducting a preliminary investigation into economic and tax crimes since January 1, 2011), tax authorities or social funds. Inspectors can come suddenly, practically paralyzing the company's work.
How to deal with this? To begin with, understand that we ourselves attract problems to ourselves, the state has absolutely nothing to do with it. It is we who do not know the laws, do not know our rights and do not know how to use them. The main rule is that it is much easier to cope with checks when you have put things in order.
What is the main purpose of any audit? Collect penalties and (or) receive a bribe.
Moreover, often the main goal of tax authorities and social funds is to collect arrears, penalties and fines, and only then to receive a “gift”. In the case of internal affairs bodies, the situation is the opposite. Just as there are no absolutely healthy people, there are no absolutely free enterprises - this is why about 90% of tax inspections end successfully.
But often for a business owner, the main damage from inspections is not a bribe, a fine or a conviction, but a loss of profit: the owner is nervous, the employees are nervous, and even two weeks after the end of the inspection, the business still continues to lose money. The task of any enterprise is business, not the fight against regulatory authorities.
Keeping your distance
After processing your emotional state, you can begin to take specific actions towards your lover. For example, how not to get fixated on a man if he is in the access zone and does not avoid contact? The first thing to do is remove all possible contact paths. The more direct connections there are, the stronger the need to think about it.
At the same time, indirect irritants that will remind you of the person you like should also be eliminated. If there are gifts, things, photographs and other items that are directly associated with the object of love, it is also recommended to get rid of them.
This recipe may seem cruel, but you can’t do without it. Memories are the very fuel for illusory plans for a happy future that will not happen. Moreover, in questions about how not to get hung up on a man with whom you have already had a relationship, a dilemma regarding the possibility of friendship often comes up. For many women, friendships seem to be the optimal and painless way out of such situations. There will be no more love attachment, but there will not be a complete break either. However, this approach is also undesirable. As psychologists' studies show, a friendship within which there is sympathy on at least one side will interfere with both in building other relationships.
Signal lights
What can trigger an unscheduled tax audit?
First of all, suspicion of “dishonesty”, of “unjustified receipt of tax benefits”, that is, of connections with cashing organizations (fly-by-night companies). The turnover of fly-by-night companies nationwide is quite large—$120–150 billion annually. According to the Federal Tax Service of Russia, out of 4.5 million business structures, half have signs of one-day businesses and automatically fall into the “risk group”. By order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06/ [email protected], 109 signs of “bad faith” of a taxpayer were approved.
In order not to “bring fire upon yourself,” the owner needs to look at his business from the point of view of the tax authorities and eliminate “suspicious” aspects.
1. The organization is registered at a mass registration address or at a non-existent address
From the point of view of the tax authorities, an address where 10 or more companies are registered is blacklisted. But such suspicions are not always confirmed. For example, if an organization is registered in a business center, it is necessary to go to the tax office and submit registration documents.
In accordance with the Federal Law of 08.08.2001 No. 129-FZ “On State Registration of Legal Entities and Individual Entrepreneurs”, you have the right to register a company at the address of the location of the executive body of the company, whether it is premises leased or owned, where the director or manager is located , or at the home address of one of the founders. If a company changes its address, it must notify the tax authority within three days.
2. Fake director
The director is a random person (based on a lost passport, etc.) or the same character is in charge of 10 or more directors). There is a known case when one person was a director in 175 organizations.
3. Fake founders
An individual is a founder of 10 or more founders). At the same time, at least five signs of unreliability were identified in the companies he founded. Relatives among the founders also attract additional attention.
4. The company does not have premises leased or owned
This point in itself is not terrible, especially at the beginning of the company’s activities. But this will attract attention to the enterprise, which the owner absolutely does not need.
5. The company does not own the equipment necessary to conduct its business
If there are few fixed assets on the company’s balance sheet at the beginning of its activities, this sign will not raise any questions. Moreover, if expensive equipment is rented, this is completely natural. But if a company with an income of millions of rubles rents office equipment and furniture, this fact will raise questions. And not from the point of view of the law, but from the point of view of reality.
6. The enterprise does not have enough employees necessary for the production and sale of the products that are declared according to the documents
The tax office will not miss the fact that, for example, one manager serves 200 regular clients. That is, all employees in the organization must be officially employed.
7. The company has been operating at a loss for more than two years.
In this case, with a high degree of probability, the tax authorities will invite an accountant to the inspectorate to explain why the company is operating at a loss, since the question arises as to the feasibility of operating such a company.
Questions will also arise if the level of profitability of a company deviates significantly, according to accounting data, from the level of profitability for a given field of activity according to statistics.
8. Dividends have not been distributed for more than two or three years in a row and there are no minutes of shareholder meetings
In fact, dividends may not be distributed for a longer period of time, but the company must have minutes of the meeting of founders, which state that dividends are used for the development of the enterprise, for the acquisition of working capital, etc. If the organization has one founder, then instead of the protocol there should be his decision.
9. Simplified taxation system: constant approach to maximum turnover and maximum number of employees
From January 1, 2010 to January 1, 2013, the maximum turnover of organizations using the simplified tax system is 60 million rubles, the maximum number of employees is 100 people. The maximum value of assets is 100 million rubles. In order to stay within the limits, some enterprises gain turnover in three months, but do not show further profits - this fact will also raise questions.
Quite often, in order to switch to the “simplified” system, managers created several companies to which they transferred employees and assets. During the inspections, it turned out that the employees’ work books are kept at the main enterprise, financial documents are kept by the chief accountant of the main enterprise, and the employees themselves have no idea where they work. The result is “unjustified receipt of tax benefits.”
10. Multiple VAT refunds during the tax period
At one time, this scheme was actively used by scammers, so now everyone who uses it falls under suspicion. You just need to do it only a few times a year.
11. Transfer of round sums
Cashing companies have been transferring round sums for a long time. Therefore, this fact raises suspicions. But if all the documents are in order, there is nothing to worry about.
12. The purpose of payment contains the wording “agency or commission fee”
For a long time, funds were cashed out specifically under agency commission agreements. As well as contracts for the provision of motor transport, marketing and advertising services. If such contracts were nevertheless concluded, it is necessary to stock up not only with supporting documentation, but also with evidence of the actual service provided. For example, marketing research - a booklet, tables and recommendations, holding a seminar with employees, etc.
13. Concluding transactions whose price exceeds 1 million rubles
Inspectors will definitely request documents regarding them when preparing for an inspection, especially if the counterparties resemble one-dayers. They are unlikely to be interested in contracts for smaller amounts.
In addition, in 2011, Federal Tax Service inspectors will pay close attention to the compliance of the expenses of company founders with their income. To do this, inspectors will look at declarations of business owners, study data on the cost of educating their children, issuing loans, purchasing transport and real estate. Based on the data collected, inspectors will draw conclusions about possible evasion.
Searching for new love
Due to the instability of the emotional state in the first time after a breakup, it is not recommended to immediately start a new relationship. In this state, it is impossible to build a full-fledged love relationship, since the partner will have to deal with problems that do not concern him. However, this step is something to keep in mind if you're fixated on a man. How to get rid of the feeling of inadequacy and inferiority that will certainly arise if a man does not reciprocate? Of course, only a new partner will help with this, whose love will become a kind of healing factor. But, again, you should open up to new love relationships some time after the old man has been crossed out.
Dangerous ties
If, as a result of a tax audit, an organization is “caught” in business relations with a fly-by-night company, it may be held liable in the form of a fine under Art. 122 of the Tax Code of the Russian Federation, which amounts to no less than 20% of the amount of additional tax. As well as additional taxes (income tax, VAT), refusal to deduct VAT, exclusion from expenses for the purpose of calculating income tax, and from VAT amounts subject to deduction, the amount paid under contracts with shell companies. In addition to these unfavorable consequences of cooperation with a fly-by-night company, there is a threat of administrative, tax, and criminal liability.
How can you protect yourself and prove that you are an “honest transferee”?
So, if you purchase a product, you need to prepare the following package of documents:
1. A copy of the counterparty’s state registration certificate;
2. Copies of the counterparty’s tax registration certificate;
3. Extract from the Unified State Register of Legal Entities;
4. Primary accounting documentation (invoices, acts, etc.) proving the actual delivery of goods. Moreover, during the inspection, employees will be interviewed and required to keep telephone numbers of the supplier's contact persons.
5. If you have doubts about the counterparty, you need to collect written explanatory notes from your employees about the actual deliveries (who, when and how much of the goods were delivered). If necessary, a written record can be presented to the inspectors.
6. The taxpayer must prove that he exercised due diligence when choosing a counterparty (for example, he checked the counterparty on the website of the Federal Tax Service of Russia, looked at its website, etc.).
7. Any other evidence indicating that the taxpayer exercised diligence.
If you purchase the service, the above package is also required, and in addition you need to add the following documents to it:
8. Material expression of the services received (booklets, tables, recommendations for use, product promotion, etc.).
9. Confirmation of employees about the services received, preferably written (the seminar was held, etc.), certificates of services rendered, work performed.
10. A well-drafted contract, from which it follows that the service provided is directly related to the company’s production activities (the taxpayer does not have to prove economic justification, but the contract must state the intention to improve certain performance indicators).
In any audit, evidence of the social status of the enterprise plays an important role.
All certificates and gratitude from authorities, orphanages and hospitals, certificates of social responsibility from the Pension Fund, etc. - all this shows the owner’s trustworthiness, which helps to settle the case before trial.
Of course, in accordance with the law, it is not necessary to collect such a package of documents, but, based on the existing reality, in order to ward off suspicion of connections with shell companies, this is simply necessary.
How to fill life without your beloved man?
The next step will be practical activities aimed at changing lifestyle or habits. How not to get hung up on a man if all your attention is focused only on him for a long time? These thoughts can be crowded out by specific regular activities, work, hobbies, hobbies, and spending leisure time with the same friends. During this period, you cannot stay in a confined space without any distracting ways to spend your time. If such classes have never happened before, this is a great reason to start them. A busy life with all its worries and tasks will help take attention away from your lover.
How to behave during inspections?
In fact, a business owner has two options for behavior: unquestioningly comply with all the requirements of the tax authority or take a tough position and defend the rights of the organization.
Often the choice falls on the first option of behavior, so as not to “spoil relations” with the tax authority, not to incur additional audits, etc. The chief accountant and lawyer also often insist on the first option. Such concerns, as a rule, arise from the fact that the manager, as a taxpayer, does not thoroughly know his rights when the tax authority conducts an audit.
Such behavior may serve as a disservice and may be regarded as the taxpayer's agreement that he is intentionally committing tax violations.
1. Never make excuses. It is embedded in the Russian mentality: if he makes excuses, then he is guilty. Justification is the provision of additional “food for thought” for the examiner.
2. Never discuss the organization’s shortcomings with the inspector. The more you discuss them, the more importance the reviewer will attach to them. If you discuss your shortcomings, you seem to agree with them, and they will all be used against you.
3. Try to remove all employees from the inspection site. Employees should not be nervous, but work. It is best to provide inspectors with a separate office.
Moreover, it is advisable to instruct employees on the rules of conduct during an inspection. In particular, it is necessary to stipulate the procedure for submitting documents requested for verification and other information related to the subject of verification.
In order to coordinate the work of all services of the company and prevent information leakage, the manager can appoint a person responsible for contact with inspectors. The order must reflect that all requested documents are transferred to the inspectors only through an authorized (responsible) person. As for oral explanations, it is necessary to indicate that they are presented after agreement with the responsible person or manager.
4. Do not use force against inspectors. Strength begets new strength. You must be extremely polite and correct.
5. Act appropriately to the situation. Only the owner can decide how to behave in a given situation. If this is an inspection by internal affairs agencies, an “aggressive inspection,” then it is logical to record everything on a video camera. If this is a labor inspection inspection, provide the inspector with an office and the necessary documents.
6. It is advisable that the owner’s representative, an authorized person, work with the inspectors. The accountant also does not have to represent the organization.
This is the task of either a lawyer or a trained deputy manager.
Firstly, it is much more difficult to ask an authorized person for a “gift”; secondly, it is more difficult for the inspector to “put pressure” on the “responsible” person. The owner of the enterprise needs to monitor the preparation of the “inspection commissioner,” both legislative and psychological.
7. Record the inspectors' mistakes. You can make a comment immediately or protest after the inspection is completed. In the second case, it is important to document the violations, in the form of a violation report, memos, etc. Thus, in the event of a subsequent appeal to the court or a higher authority, the organization will have an evidence base.
8. Do not attach great importance to inspectors. These are representatives of regulatory authorities, and not the ultimate truth. Verification is an integral part of business. You need to treat it and the inspectors as just another working moment.
9. Do not curry favor or fawn over inspectors. Under no circumstances should you pretend to be a poorly understanding owner or director who is being let down by accountants one after another, and rejoice that the tax authorities have finally brought them to light.
10. Don’t leave inspectors alone. Do not give them the opportunity to obtain “uncontrolled” information from employees, from their casual conversations or old “papers”.
11. The owner should not refuse to sign the on-site tax audit report, even if he does not agree with it, since the act is valid even without his signature. In addition, signing the act does not indicate agreement with its contents, but rather the receipt of a copy for review. Therefore, refusal can become an obstacle to constructive resolution of disagreements.
And finally, a little about psychology. During the assessment, we need to understand that our inner strength depends on our confidence and ability to think of ourselves as big, powerful and capable. When you overemphasize the bad, the bad will overcome you. Don't let yourself be thrown off balance. Realize that today it was not the police or the tax inspectorate who came to you with an inspection, but a very specific Sergeant Ivanov or Inspector Petrova.
You are no stupider or weaker than these people.
You are well prepared for the inspection, you know the legislative framework and understand your own production much better than them. And even if shortcomings are discovered at the enterprise, this will be a lesson for you to prepare even more competently for the next inspection.
Give free rein to feelings
Trying to completely lock yourself in a cocoon of experiences will be wrong. Since fixation on a man is in itself a powerful source of energy, it needs to be released with the same force. Concentrated feelings of pain, resentment and even anger should be released. The best way to do this is through tears, screams and even hysterics. Moreover, this must be done intentionally and regularly. This outburst of emotions is necessary to make room inside for new feelings and sensations.
If you are fixated on a man and feel only bright emotions towards him, this is a reason to look for negative aspects associated with him. They will definitely be found and they need to be emphasized, as well as pleasant moments, because of which there is a feeling of loss of one’s happiness.
Legislative hierarchy
A business owner needs to understand the hierarchy of laws, understand what and how to ask a lawyer, and how to more effectively protect the interests of the company.
So, each subsequent level is subordinate to the previous one, cannot violate it, and if it violates it, you need to appeal to a higher one.
Interstate, intergovernmental agreements. For example, agreements between the governments of Russia and Belarus on the avoidance of double taxation.
- Constitution of the Russian Federation.
- Federal constitutional laws.
- Civil Code of the Russian Federation (from the point of view of customs and rules of business turnover - the basis for other codes).
- Other codes (19).
- Other federal laws of the Russian Federation.
- Laws of the subjects of the Russian Federation.
- Decrees of the President of Russia.
- Decrees of the Government of the Russian Federation.
- Regulatory acts registered with the Ministry of Justice of the Russian Federation.
- Laws of municipalities.
- Non-normative legal acts (instructions, letters, clarifications).
If you feel that you are right, but the above documents cannot help you, you should turn to supranational documents, for example, the Declaration of Human Rights, and based on its logic “you can do everything that is not directly prohibited” to build your defense. But this, of course, is an extreme measure.
Recognizing fixation in the early stages
Being inspired by the pleasant feeling of falling in love is quite natural for all people. But as soon as it turns into a painful concentration of attention on the object of love, this is the first sign that the emotional attachment to the person needs to be broken.
A woman in such a state may strive for constant control over a man, demand increased attention from him to herself, and at the same time ignore the personal interests of her partner. What is also important: her life in various manifestations loses its relevance and fades into the background. How not to get hung up on a man at this stage? If little time has passed, it makes sense to simply exclude such a person from your attention. A sober look at assessing the situation will help with this.
