The tax is concerned self -employed, the deficiency of ITishnikov is replaced by surplus and car sharing without machines

The Federal Tax Service listed signs by which it is possible to identify the illegal use of self -employed for saving on taxes

The Federal Tax Service sent a letter to the territorial authorities, in which - to increase the efficiency of cameral inspections - listed the main features indicating that companies use the illegal saving scheme on taxes using self -employed, writes RBC.

The service notes that against the backdrop of tightening Western sanctions since the end of February, the number of self -employed did not stop growing. In general, in 2022, their number exceeded 4 million, and in March, the department indicates, daily more than 8.4 thousand people registered as payers of professional income tax (NPD) - this is 12% more than in February. According to the Federal Tax Service, the growth of their total income in March compared with February amounted to 12%.

Among the signs that may indicate an unlawful scheme, the tax calls the following:

• The object of the contract enshrines the labor function - the performance of the work of a certain kind, and not a one -time task - and there is no indication of a specific amount of work;
• The contract has a systematic, not one -time nature and is concluded for a year or before the end of the calendar year;
• The contract establishes monthly wages and there is no change in its amount over the year;
• The employee is included in the production activities of the company and bears liability;
• The contract involves the subordination of the employee to the internal labor schedule, and its component element is the execution of the orders of the employer, for the retreat from which the employee can bear disciplinary liability.

By these signs, one can identify not only illegal relations with self -employed, but also with individual entrepreneurs, emphasizes the Federal Tax Service. This is especially evident by the situation when the condition of the contract is the registration of an individual as an individual entrepreneur, and if the receipts of money from the customer, the individual entrepreneur stops the activities and is deregistered, the department notes.

The tax lists other possible evidence of real labor relations, in particular a drawn up pass to the employer, as well as documents of the personnel activity of the employer - for example, work schedules and vacations. These circumstances are actively used by Russian courts when considering such cases, follows from the letter.

The tax office has a special resource (“Mobile Automated Workplace”), comparing the checks issued by self -employed, with a list of persons to whom these checks were broken, noted in a conversation with RBC the leading lawyer “Tax Disputes” of Lemchik, Krupsky and Partners, Alexander Zemchenkov. According to him, if the company more than three quarters works with the same self -employed, it automatically enters the system. The press service of the Federal Tax Service confirmed that the information about the income of the self-employed is entered online in the control and analytical system, which allows you to analyze in real time. A small share of organizations falls into the risk group, the service emphasizes.

When identifying violations for legal entities under the Tax Code, a fine is provided - from 20 to 40% of the arrears, depending on the presence of intent, explains Irina Bychkova, leading lawyer of tax practice Amulex.ru. If the tax authority retrays civil contracts to labor, then the company may receive additional fines for failure to submit tax reporting. In extreme cases, the company may be brought to criminal liability for concealing funds, due to which taxes should be collected, says Bychkova.

IT -School deficiency is replaced by a surplus

The shortage of personnel in the Russian IT industry-against the background of the crisis and the mass departure of specialists after the start of the “operation” in Ukraine-can soon be replaced by a surplus, Kommersant writes . The reasons for this are not the most pleasant, the publication notes.

Firstly, as indicated by the Executive Director of the Association of Computer and Information Technologies, Nikolai Moliev, the first wave of the IT specialists panickically fled, afraid of calling or introducing restrictions on entry, but now the situation "has become somewhat lighter." Many, according to him, left in a hurry - their resources are ending, and prices for renting apartments in cities of the main areas of emigration have increased significantly: "People realized that it was difficult to do abroad, and thought about what to do next."

Secondly, the deficiency of specialists in Russia and the folding of projects in crisis and sanctions-large banks that have once decided to engage in IT development and overheated the market with high salary offers, now “cut the bones”, the Kommersant’s source on the IT market notes. This is confirmed by other interlocutors of the publication. “This trend with us for a long time: it is the area that a bank needs during a period of growth, which is not expected in the near future,” says one of them.

Carchering without cars

Yandex.Drave was faced with the need to reduce the number of cars due to expired leasing contracts, Kommersant writes with reference to two sources in the car sharing market. According to one of them, the service may lose up to 35% of the fleet this year.

The main leasing partner of the company - Major, says the interlocutor of the publication: the company refuses to renegotiate contracts in favor of further resale of cars in the crisis or offers the conditions unsuitable for Yandex. A source close to Yandex.Drave confirmed the problems with the purchase of new cars, including due to substantially increased leasing rates.

The interlocutor in the leasing market explains that due to the shortage of machines, manufacturers stopped issuing quotas, which traditionally used car sharing and taxi companies. At the same time, the lesslers against the background of the crisis raised rates from about 8% per year to at least 20%, he adds.

Other car sharing companies also face difficulties in the purchase of new cars, Kommersant's interlocutors say. The publisher of the Trushering project Yuri Nikolaev notes that, given all the factors, the cost of trips will inevitably grow, and the popularity of car sharing can decrease significantly.

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What else happened overnight

- The German Continental tire manufacturer temporarily resumed production at the factory in Kaluga, writes Frankfurter AllGemeine with reference to the company's statement. She explains this decision with the risk of “strict criminal consequences” that threaten employees and managers if they do not satisfy local demand. “We are talking about temporary production“ if necessary ”, which is significantly lower than the previous loads of the plant,” Continental emphasizes, noting that “does not pursue the purpose of making a profit.”

- The Japanese Corporation Toshiba has suspended the reception of orders and investments in Russia.

- Shell leaving from Russia began to withdraw employees from their joint ventures with Gazprom, writes Bloomberg with reference to sources. According to them, dozens of employees who were busy in the Sakhalin-2 project were transferred to other offices. The decision is unlikely to affect the work of the object, they say.

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