Vedomosti published the methodology used by the Federal Tax Service to screen out fly-by-night companies

The Federal Tax Service (FTS) decides whether to check a company for tax evasion using a points system, Vedomosti reported, citing non-public documents from the service. The system prescribes to divide organizations into three types – actual beneficiaries (from 50 points), potential beneficiaries (from 20 to 49 points) and technical units (19 points and below). Attempts to withdraw underpayment from the latter are considered unsuccessful by the Federal Tax Service with a high degree of probability. How, according to the publication, points are assigned: by the presence of property – 15 points, in its absence – 0 points; by state: less than 10 employees – 0 points, from 10 to 30 employees – 5 points, over 30 – 10 points; by the share of VAT deductions: less than 90% – 10 points, from 90% to 95% – 5 points, over 95% – 0 points; by the amount of non-current assets for two years before inspection: more than 5 million rubles. – 10 points, from 100 thousand to 1 million rubles. – 5 points, less than 100 thousand rubles. – 0 points. Violations … .

Leave a Reply

Your email address will not be published.