Cash withdrawal through IP: liability, schemes

In carrying out entrepreneurial activities, any firm is faced with the need to cash out funds from a settlement account. In the legislative acts specific cases are specified where it is possible to withdraw money through the bank. These include the payment of small current expenses. Problems arise for companies that pay salaries in "envelopes". The amount they need to withdraw significantly exceeds the limit. The article provides information on how cash is cashed through the IP. The liability provided for violation of the established limits will also be analyzed.

The Essence

The word "cashing" is usually used in several meanings. Under it is understood as the legal withdrawal of funds from the account, and the transfer of non-cash funds into cash. The same name is also used by illegal operations to receive money. The line between these concepts is very subtle. The essence of illegal transactions is to avoid paying taxes. This is their illegality.

The company wants to withdraw some amount of money without paying taxes. For this purpose, it enters into an agreement with the IP for the supply of goods on a prepayment basis. This amount includes the commission of the intermediary. Goods generally can not even be provided. In such schemes positions that are difficult to track are used (they will be discussed in more detail below). After the transfer, the cash is cashed through the IP. The tax to the budget for such transactions is not listed. The received sum is given to the customer after deduction of the stipulated percent.

Of course, the cashing of money through the IP (UTII) by transferring them to the corporate card is allowed. But the withdrawal limits are very small. Therefore, we have to look for ways out of the situation.

Statistics

In recent years, the amount of funds in the shadow sector has increased. Only for the first half of 2014 145 billion rubles were taken to the Ministry of Internal Affairs, taken off the accounts illegally and exported abroad. All this is unpaid taxes, thefts and bribes. The income of intermediaries for such transactions is 8 billion rubles.

Scheme

Cashing cash through the IP (USN) is legal, but with a certain degree of risk can be carried out for several reasons. The most popular schemes, in the form of payment for services, which in fact no one provided, and purchases of goods at inflated prices, have already been considered.

Purchase of agricultural products. Such goods are perishable, they can easily be written off, and it is very difficult to prove their presence or absence after the expiry date. A similar scheme: an entrepreneur is registered as the head of a farm and makes cash withdrawals through the IP. Responsibility for using the services of "specialized offices" can be very high, since there is a risk of involvement in fraudulent operations.

Large amounts are also often written off for repair of premises. Prove that the work was really carried out, very hard. Another option is prepayment for services, which are postponed for 5-15 days. After the completion of this deadline, both sides of the transaction can already be liquidated.

Payment of forfeit under an overdue contract. The document prescribes "strict sanctions" for non-fulfillment of obligations. The amount of fines may be 100-200% of the contract value. Such conditions are not specifically met.

Alternative methods

How else to cash out the money through the IP? The agency insurance contract is in favor of a third party. It specifies the case that will necessarily happen, the compensation is paid to one of the employees, and then distributed by agreement.

Sponsorship through charitable foundation. All received funds are withdrawn from the account and given out to the members of the organization. Intangible goods (copyrights, know-how or franchises) are very difficult to estimate. Therefore, through license agreements "the inventor" can transfer large sums. In order to avoid problems with inspection bodies, you need to secure yourself in advance and prepare a set of documents, calculations, drawings and certificates.

Cashing cash through IP: problems and solutions

Toughening of government restrictions on withdrawal of funds from the account became prerequisites for the emergence of cashing offices, which offer clients a wide range of services: from keeping accounts to legalization of income abroad. Prices largely depend on the amount and wishes. For cash, large wholesalers can request about 0.9% of the amount. The operation for crediting money to the account will cost more. The smaller the amount, the higher the commission. Suppliers of funds are usually trust and transport companies with a large amount of cash.

Most often, a legal entity transfers funds to a one-day company. Under the guise of costs, this amount is deducted from the taxable base. Then the funds from the settlement account are transferred to the front account and are taken through the plastic cards in the ATM. This operation is also carried out by specially trained people. The final stage is to transfer money to the customer.

Cash withdrawal through IP: punishment

Depending on the specifics of a particular transaction, such articles of the Criminal Code may be violated:

• Tax evasion - art. 198 (person), art. 199 (entrepreneurs);
• Aiding in concealing income - art. 199.2;
• Forgery of documents - art. 327;
• Illegal business - art. 171;
• Money laundering - art. 174.

It is very dangerous to cash out large amounts of cash through an IP. The responsibility for certain articles is deprivation of liberty for several years. But the strictest measure of punishment is not always applied.

Most of the transactions are regarded as the implementation of illegal banking transactions, which is a violation of Art. 172 of the Criminal Code. Such entrepreneurs conduct illegal RKO, maintenance of settlement accounts and collection. The implementation of such operations under the Law "On Banks and Banking Activities" provides for the issuance of a license.

Criminal cases are instituted if the amount of income in an especially large amount (more than one and a half million rubles) takes place. Such a situation arises if a minimum of 30 million rubles passes through a one-day firm. Provision is made for the deprivation of liberty under this article. But such a penalty is rarely used. Usually convicts receive suspended sentences.

Modernization of the Criminal Code

In 2015, an amendment was adopted to Art. 173 of the Criminal Code. It provides for a toughening of the penalty for illegal cash withdrawal through IP. Responsibility is borne by persons who register these front companies or force them to commit such illegal activities. The problem is that it's difficult to prove. Separately in Art. 159 of the Criminal Code refers to the theft of budget funds. The criminal liability for a crime of small gravity is imprisonment for up to 3 years.

Money Laundering Channels

With the purpose of "pumping" funds, criminals use not only one-day firms, but also banks, money transfer systems. In St. Petersburg in 2014, a group of three individuals conducted fraudulent transactions to cash out 60 billion rubles. They opened accounts with banks for various legal entities, received money on them, and then sent them to individuals through the Post of Russia.

The Bank enters into a contract with the legal entity for the maintenance of the account. He may not even be aware of the fact, among customers, one-day firms come across. It is possible to talk about the involvement of a credit institution if, after a search in the bank, documents of such dummy offices and keys from the "client-bank" are found. But such situations are extremely rare. Most often, a credit institution is a tool that confirms fraudulent activities for those who cash out.

An exception to this rule was ZAO Master-Bank. Since 2007, the credit institution has passed through 14 criminal cases, 6 of which were connected with cashing. When a very large amount of information accumulated, we began to evaluate it qualitatively. Law enforcement agencies came with a search to the bank branch and only then found evidence.

Conclusion

Eliminate cashing will not work, but you can try to drive it into a narrow framework. If the actions of regulators force violators to raise rates by 10% or more, then it will be unprofitable to engage in this business. A similar situation occurred with raiding. Conflicts on the division of corporate property has always been many, but in the past year, fewer than 200 criminal cases have been initiated.