Prohibited assembly include the self -employed fictional NPD on the Personal Income Tax Tax

The Armed Forces recognized fiscal reconstruction (method for calculating additional positions based on a real economic sense) in cases where instead of personal income tax, the Fiscal Company (NPD) was paid to the budget, writes the newspaper .

According to the plot of the case, during the desk audit for tax inspection No. 28 in the Chelyabinsk region, individual businessman Farit Sadykov discovered that Sadykov, to avoid personal income tax, collaborated with citizens in The state of itself -pregnant, while in reality their relationships were of a labor nature.

According to the results of the fiscal authorities, the employer was charged 2.6 million Rublos of Income Tax, two fines: 65 thousand 181,321 rubles, as well as insurance premiums for an amount of 3.6 million rubles, Vdomosti said.

However, Paritov decided to appeal the decision of the tax service in the Arbitration Court. The lower courts agreed with the opinion of the Fiscal Inspection on the intentional conclusion of Faritov’s contracts for the performance of work with the cars employed, but partially fulfilled their demand, reducing the amount of additional taxes of taxes paid by self -employed in the amount of 794,400 rubles.

In particular, the courts of the first and two subsequent cases considered that it was necessary The amount of taxes subtracts when determining the amount of arrears, already paid by the group members, “writes” vedomososti “.

The Armed Forces, in turn, canceled the decision of the lowest instances, remembering that, according to the current standards, the employer who is a fiscal agent under the framework of personal income tax on employee wages ” , you must pay arrears from your own funds. ” The excessive payment that has arisen is available to fictional employees and cannot be arbitrarily accredited to pay the personal income tax without its will, the sun considered.

The corporate lawyer and commercial security expert Julia Bondarenko told RB.ru that it is difficult to evaluate the Justice of the Sun, but “this position must be taken into account.” “According to a new consideration, the lower instances courts must take into account the opinion of the aircraft, respectively, the new decision is not expected to be made in favor of the individual businessman,” he said.

The expert also described the definition of the Armed Forces an important signal for the individual entrepreneur that he needs to review his relationships with employees or specialists in the GPD: “The tax received a new resource for additional inspections and positions. I think a wave of penalties will not be long to arrive.

Victoria Kanishevskaya, head of the K & P. ​​Group, confirmed in a conversation with Vedomosti that “a decrease in personal income tax for the amount of the NPD paid in the reset of civil law contracts in employment has already been formed in the practice already formed to calculate taxes by identifying such crimes. ” And although such an option is currently absent in the legislation, said Kanishevskaya.