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The issue of tax optimization causes many disputes between entrepreneurs and tax authorities. One of the most common methods of optimization is the introduction of an organization on a special taxation system into a group of enterprises. Similar questions, of course, it is better to trust the professionals that you can find in https://zkg.ua/podatkoe-planuvannya-zberezhennya-aktyviv-dlya-biznesu/.
Let's consider the most common schemes.
Re-registration of a part of the fixed assets on a simplified basis. The economy arises due to the peculiarities of the taxation of simple people. So, if the simplified individual is an individual entrepreneur, his property tax rates will be lower than those of a legal entity, and they are also exempt from paying property tax calculated on the cadastral value. In addition, when re-registration of fixed assets, it allows you to protect yourself from the claims of banks and other creditors.
The main risk here arises in the process of re-registration, and the new owner must have high reliability, so that in the end it does not turn out that he takes the property for himself. If the inspectors find related relationships between the management of the companies, then claims for tax evasion will arise.
The next method of optimization is inclusion in the chain of realization of the production of a legal entity on a simplified taxation system. When using this scheme, the economy arises in the process of the fact that simplified entities have the lowest tax burden than ordinary legal entities, and also income is recognized at the time of receipt of funds, and not at the time of concluding the transaction, which is also important, since taxes are paid from the money actually received according to the transaction, and not at the expense of other realizations.
This method of optimization is well known to the controllers, and therefore they very carefully study the companies that use it. So, if the actual actions of the simplifying company in searching for clients, drawing up documents, and concluding contracts will not be discovered, and the transactions will appear only on paper, then the tax will result in a claim for evasion of paying taxes, and very often the courts will side with the inspection bodies.
To avoid claims, it is necessary to follow a number of recommendations:
– check that the total tax burden on the group of companies does not decrease too sharply, otherwise this may result in an on-site inspection;
- do not transfer all your clients to a simplified company, let the newly created company work only with new partners, and work with old ones according to the previous scheme;
- it is necessary that the employees of the new company actively interact with potential clients and that all transactions are real, not just "on paper".
