Having unaccounted for cash is a pleasure for everyone, especially a businessman. As practice shows, almost no entrepreneur works without creating a “black box office”. And here it’s not even that he pays a “gray” salary bypassing the tax service.
Why is cashing necessary?
Except in this case, cash withdrawal (Article of the Criminal Code of the Russian Federation 198) actively used for giving bribes officials to resolve any issues or for their inaction. There are such business operations that are much easier, simpler and cheaper to do for cash without any documents. For example, the need for various non-production costs, which are difficult to consider when taxing profits. In addition, one of the managers of companies that are counterparties can simply steal from their owners. In other words, they get kickbacks from transactions in cash. From the settlement accounts or through the cashier, such expenses cannot be paid.
Why is cashing so popular?
It is for this reason that today there are quite a few opportunities to use unaccounted for cash, as well as a wide segment of this “black” market. The Bank of Russia periodically selects licenses from those banks through which cash is withdrawn (article of the Criminal Code of the Russian Federation) from a customer card. Advertising offices that contribute to this, flashes absolutely everywhere. But large companies prefer not to work with intermediaries and satisfy their needs with the withdrawal of unaccounted cash on their own.
Are there any legal cashing methods?
Despite the fact that these actions are suppressed by law, there are still legal methods for withdrawing unaccounted cash. One of these is obtaining funds through individual entrepreneurs. The thing is that for cashing out money (article of the Criminal Code of the Russian Federation), the individual entrepreneur takes responsibility, since he has the right to withdraw from his turnover and spend as much as he likes. This is because his entrepreneurial assets are in no way secured formally for personal use.
How does the circuit work?
Cash withdrawal (article of the Criminal Code of the Russian Federation 198) is carried out as follows. The company or their group is correctly introduced into the economic activities of the organization. This is necessary to conduct real activities and receive income from it, and for companies this is an expense. This scheme is standard and is called outsourcing. It involves the transfer of certain functions of the company to another executor.
Depending on what kind of company the activity is carried out, the most optimal tax regime is chosen for a friendly entrepreneur. Thus, if an entrepreneur wants to work with VAT or high turnover, then it is best suited general taxation system. In other cases, a special regime will be most beneficial. For example, a simplified tax system with an “income” object, if there are no large expenses planned in the IP activity, or with an “income minus expenses” object, if the region assumes a preferential single tax rate, or the activity will be carried out with high expenses. In addition, the option of using UTII will be beneficial.
Of course, this will be relevant for those entrepreneurs who conduct non-fictitious activities, since he will spend money and pay taxes. This is all differently called cashing value.
For example, if a simplified tax system is used with the “income” object, then the loss will be no more than 10%, including insurance premiums and bank commissions. The rest of the amount will be the net profit of the individual entrepreneur, which can be cashed out quite legally to use it for your own needs, and you will not have to account for it. But only as an ordinary individual, not an entrepreneur. In addition, you can donate funds to another person that will not be taxed.
Loans and cash withdrawals for the report
The simplest of the absolutely legal methods that involve cash withdrawal for individuals (article of the Criminal Code of the Russian Federation 198) is the provision of loans to individuals and the issuance of amounts for reporting. The disadvantage is that in the first case, it means the repayment of funds, and in the second - the provision of a report. Or return the amount. But only under such conditions, these methods of cashing out will be legal.
In addition, in general cases, these loans or for the report funds will not be taken into account when preparing the tax report.
How is cash out issued?
As a rule, cash withdrawals expense cash warrant. Or cashing out money (article of the Criminal Code of the Russian Federation 198) can be carried out using an ATM from a corporate bank card. The limit of the amount for which it is necessary to report is indicated in the regulation on accounting policies. In addition, the head of the company must approve the regulation governing the provision of accountable funds, as well as establish to whom they can be issued, the purpose of the provision and the timing of reporting or returning the unspent amount.
When such cashing of funds occurs (article of the Criminal Code of the Russian Federation), a certain amount is debited to the organization’s bank account. Therefore, these funds must be reported. That is, it is required to provide various documents that confirm the costs, or return the money back within a few days after the expiration of the period for which they were provided.
For how long the funds will be provided - it is decided by the head, who signs the regulation or local act. In any case, the terms should be real, for example, not more than one year.
What other variation of this scheme exists?
In this case, you can still provide a loan to an individual from a partner bank of the company. In agreement with the latter, the employee caches the funds (article of the Criminal Code of the Russian Federation) of the organization by arranging a large loan, in which the employer is the surety. Needless to say, the loan is simply not paid off further? It turns out that the employer has to pay for the employee. So the entire amount paid out is returned to the bank along with interest, and the organization receives cash through the same individual. It turns out that there is a receivable from the employee to the company. As a rule, a person who does not even know about it acts as an employee, that is, a loan is issued for a fake passport. In any case, this scheme can be used only once, since with its constant use it is possible to attract the attention of law enforcement agencies. Therefore, this method is highly recommended.
Cash withdrawal (article of the Criminal Code of the Russian Federation) using a civil law contract
Absolutely legal way would be to pay individuals any income. But when using this method, you will have to spend money on taxes and cashing in cash (article of the Criminal Code of the Russian Federation). The scheme makes money spend decent, since the amount of taxes will depend on the types of income, and they are unlikely to be small.
In this case, the ideal option would be to use such payments that are not subject to insurance premiums, they can be included in the tax expenses of the company, but so that they are not subject to personal income tax. But to find such a payment, and even use it sometimes, is quite difficult.
Transfer to an individual by conspiracy
For individuals, cash withdrawal (article of the Criminal Code of the Russian Federation) is carried out as follows. An agreement is concluded between a person and a company on the sale of real estate. After that, cash is transferred to the person. According to the agreement, the company transfers money. For the reason that only an agreement is concluded by prior agreement, funds are not issued to an individual in connection with any property obligations. In other words, these are not income and not loans. Ultimately, the parties may invalidate the transaction. The owner will be obliged to return the money, but only when he transfers them depends only on the agreement of the parties.
With this scenario, it can be said that personal income tax transfer is not taxable, insurance premiums are not needed, and the company does not have tax expenses. Moreover, if funds by an individual are not returned on time and the statute of limitations has expired, then tax expenses will arise. But again, personal income tax will appear.
What are illegal cashing schemes used for?
As practice shows, a lot of cases go to the courts that are connected with such a crime as cashing out funds (article of the Criminal Code of the Russian Federation) through one-day companies. This is illegal. The company pays for such a company any services. In the end, she receives not only unaccounted for cash, but also evades the payment of taxes.
Of course, such a scheme is very unreliable and very often crawls out during a tax audit. The use of data by illegal methods scammers are trying to hide. For example, this is done using bank bills. This is also illegal, and it is impossible to use such a scheme in practice.
Cash withdrawal (article of the Criminal Code of the Russian Federation, up to 15 years) is carried out in this case according to the following scheme. A company that needs to receive cash transfers the amount necessary to purchase a bill of exchange to the bank. On the bill of exchange, the buyer puts the signature and seal of the head and he is transferred without issuing documents to the individual or entrepreneur who will cash out. He will come with him to the bank and receive cash, which he will give to the person who organized the scheme.
Cashing through intermediaries
Cash withdrawal (article of the Criminal Code of the Russian Federation, up to 15 years) through an intermediary can cost a loss of 4-5%. The client who is using the intermediary is rarely worried about the exact method of cashing out. It is important for him only that the money be transferred non-cash for any of the grounds that are specific in order to include such a payment in the expense item. On the same day it will be possible to come to the office of the intermediary and receive cash.
How do one-day firms cash out cash?
They transfer funds to the bank account from the client and cash out for the payment of salaries or for household needs. In addition, a very popular reason is the purchase of agricultural products and the purchase of securities. It is clear that money is given to the client (no commission), and not spent on these grounds.
The use of bank bills, described above, has also found wide application. With the funds transferred by the client, the clerk buys a bill of exchange at the bank, puts the seal and signature of the company on it, and gives it to the client instead of withdrawing cash. In addition, the client does not need to cash this bill as an individual. But now banks have become smarter and issue promissory notes with a minimum maturity of 30 days. This greatly complicates the process of cashing.But this does not hinder presenting it upon maturity.
There is another type of such scheme. The cashier draws up several bank cards at the bank using stolen or fake passports, supposedly for his employees, and transfers wages to them. Cashing of cards is carried out at ATMs. But there is one drawback. Banks that issue cards can set a high commission for cashing out funds transferred by bank transfer.
Can a bank be in share?
Cashing-in intermediaries that very widely advertise their own services got their name precisely because they are mainly associated with the bank, that is, they give it a part of their income. Moreover, some banks and themselves have one-day firms, to which only critical customers can be admitted. In such a situation, the client only needs to transfer the payment order for cash to the bank in order to immediately receive money in a separate room. As practice shows, this is usually done in small banks, whose activities are aimed precisely at this. Large banks are not interested in such schemes.
Mostly people who are closest to management are engaged in cashing. If it is not in share, then it will definitely take measures to suppress someone else's illegal business, since in this case a license may be revoked from the bank. All bank employees are required to undergo training in detecting signs of illegal financial activity. And in this case, sooner or later, an organization whose replenishment of the account is carried out only by bank transfer, and cash is withdrawn, will pay attention. Suspicions may also lie in the fact that the one-day operation has a lot of payments with the same amount, about the cashing of which banks must necessarily report as a suspicious transaction.
As practice shows, cashing out can be dealt with by relatives of one of the bank managers who give a certain percentage to the head. Very often these are not the bank employees themselves. Such people are called cashiers who buy several one-day firms, open several bank accounts for them and receive a power of attorney from the director of the one-day company to receive cash.
Less often, there is no bank behind the intermediary. In some cases, companies with large retail turnover participate in illegal cashing schemes. As a rule, they have the ability to not account for some of their profits officially. Instead, it is sold to customers through a one-day firm under control.
Why else do you need cash out?
Generally generally getting unaccounted for cash flow rarely causes problems. The biggest trouble is the case when, when ordering money from the cashier, they will be in the field of view of law enforcement agencies. A cashier can get caught visiting a bank, and then the company will be left without its money.
There is also a risk that the company will be covered. But, as a rule, many people already know up to a week when it is worth leaving the company, and warn intermediaries in advance. By the way, it is worth saying that usually a one-day operation does not last longer than a year.
If the police took in the act the representatives of the client company during the transfer of funds, then law enforcement officers must prove that this amount is nothing more than the property of the organization, and not its specific representative. Also, this amount should be qualified, for example, as a salary or unaccounted for revenue. This is quite difficult, because if it is revenue, then at the moment it should not be indicated in the declaration, and if it is salary, then the payment day has not yet arrived.
For this reason, they usually go from the opposite. If the police have information that the organization uses cash-in offices, then law enforcement and tax authorities conduct a joint check and search for unaccounted for money.
After that, taxes are charged, and the prosecutor's office starts a criminal case under the article for non-payment of taxes (imprisonment may be provided, the term depends on a number of factors, and a wide range of fines is used). That is, in order to impose a punishment, it is more important not the fact of the presence of cashing, but the illegality of the goals and consequences of this operation.
