The lawyer predicted a “wave of sanctions” of the business owed

“The determination of the Armed Forces is an important signal for individual entrepreneurs who need to reconsider their relations with employees or specialists in civil law contracts. The tax received a new resource for additional inspections and charges. I think the wave of sanctions will not be long to arrive, ”warned the expert.

It was difficult for him to evaluate the justice of the judicial decision, but emphasized that businessmen and lawyers “must take this position into account.”

Previously, the Supreme Court determined that the employer is obliged to pay the personal income tax and insurance rates for employees who are registered under the appearance of self -employed, but in reality they are in labor relations with him. In addition, it is impossible to reduce the amount of income tax on the amount that employees have already paid to the budget as self -employed, the court said.

This decision was made when considering the case of an individual entrepreneur (IP) Sadykov Farita, who, according to the Federal Tax Service (Federal Tax Service), collaborated with the employees in the self -employed state to evade the payment of the tax On personal income. , while, in fact, their relationships were of a labor nature.

According to the results of the audit, the tax accredited to Sadykov 2.6 million Rublos of Income Tax, two fines for the amount of 65 thousand rubles, as well as insurance premiums for an amount of 3.6 million rubles. The businessman appealed the conclusion of the fiscal inspection in the Arbitration Court, which partially remained by his side, deciding to reduce the personal income tax for the amount of taxes that the self -employed paid to the budget on his own.

However, the Supreme Court, where the tax was applied, canceled the decision to reduce the amount of personal income tax. In particular, the court declared that the employer must pay arrears of his own funds, and excessive self -employed payments are at his disposal and are subject to return only his application. Now the episode must be considered again in the first instance.

According to Bondarenko, the new decision “will not be made in favor of the individual businessman”, since when considering the case of the case, the courts of the lower authorities “are obliged to take into account the opinion of the Armed Forces.”