How to cash out money through firms. How to withdraw money from an LLC current account - all legal ways
I studied at the Nizhny Novgorod police school, which specializes in combating economic crime. After her, he worked for several years in the structures of the Ministry of Internal Affairs of the city of Ivanovo in the department for combating economic crimes, then moved to work in the tax police, where he worked for a couple of years as an operative.
In 2003, the tax police were disbanded, and I found myself on the other side of the barricades. While working in the tax police, I saw enough how people earned money on various scams and frauds, and there was a temptation to start "cash-in". In this business, money is earned literally from the "air" - money comes from one of the companies to a bank account, you withdraw it and return it (earning your interest). At the same time, the client company avoids taxes (VAT or profit).
At first, I had one or two clients who did not transfer through me large sums about 100,000 rubles a month. At that time, my percentage was about 3.5% and if you take into account that 1% was taken by the bank, then from 100,000 rubles the earnings were only 2,500 rubles. But the business grew. My clients began to recommend me to others, they became more and more. I started to expand: I organized new LLCs, attracted employees and cashed out more and more. Then large wholesale companies began to contact me and cash out money for Moscow end customers. They ordered huge amounts.
Today, in Moscow, the cost "cashed out" has grown to 8%. It has become more difficult to cash out, the capital has long rushed to the regions. Regional banks more "sleepy" and "cash" it is easier to get from them. Now large Moscow companies buy money in the regions at 5-6% and sell it to end consumers at 8%. When I was doing this, I was selling money to Moscow for 3.5%, and it was sold to the final buyer for 5%.
In large banks, cash-out schemes go off with a bang, especially if the cash-out company finds a connection with the head of the local branch and pays him a “second” salary.
Bankers themselves give recommendations to partners for "cashing out": "cash out, but a little" or "stop now, we have received a request from the Central Bank." Basically, the entire cash market revolves around the three largest banks. Smaller banks, which have a risk of losing their license, worry more and allow them to work less frequently and with small amounts. Although if the owner of the bank realizes that he does not earn or bears losses at his bank, then he "sells" it to cashiers, or competes with them.
A typical apotheosis of the story with the cashing banker - a check by the Central Bank comes to him and indicates violations. The owner of the bank estimates the timing of the check and begins to "cash out" on a serious scale in order to earn the maximum amount of money and, in addition, withdraws assets. He has nothing to lose, he will still lose his license and "the ship will sink."
There are many interesting schemes, for example, the purchase of scrap metal was popular. Individuals hand over 50,000 rubles worth of scrap per day to a company that buys metal. The company must withdraw the money to pay them from the bank. The latter asks to provide documents - copies of passports of people who donated the metal. The bank is provided with fake or lost passports of people and the amount of 1.5 million rubles is issued for them. The company submits an application to the bank for this amount and receives the money. Later, the cash is transferred to customers who have transferred bank transfer in advance to the scrap collection company.
Bankers often close their eyes or set a condition: "We give you twenty a month, but not more." The firm agreed and cashed out 20 million rubles a month, while the scrap metal was actually handed over for 500,000 rubles.
Firms that buy vegetables, fruits from farmers, buy honey or herbs from the population operate in a similar way.
Do bankers always know about schemes? Sure. Although they agreed to work with us not only because of the "second salaries". Some banks did not take money, but they worked, because they officially received a large percentage of transactions. While some credit institutions they did not work with us in principle.
In working with banks, we also used the usual schemes: filming with plastic cards individuals, from the accounts of legal entities, used bills, created the appearance of real activity for banks. But the schemes have been modernized and have long gone beyond banking system... For example, it is popular to buy cash in retail chains... Many retailers, large chains, shops, gas stations,.
For five years of work in this business, I have formed a network in more than ten regions, hundreds of companies, two hundred employees, very complicated cash flows. We cashed up to 100 million rubles a day. But a lot was spent on salaries and security - people covering us in the criminal component of the business ("roof").
Another of the biggest problems in the cash-in business is the theft of subordinates. The director of one of hundreds of circuit LLCs suddenly takes the money and breaks off somewhere abroad. Usually a special fund is laid for crisis situations, and incomes cover losses. There are situations with a risk to life - raids and thefts. A friend of mine in Moscow was shot by collectors. This is a very dangerous business.
The trouble happened to me too. When the amount of money cashed went off scale for billions of rubles, at some point I was arrested by FSB officers.
Why did it happen? Many in this business know how to negotiate with the authorities, but by local standards my case was resonant and large - the volumes were huge for a small town, both the Central Bank and law enforcement agencies already knew about me. In addition, it was not the police who were looking after me, but the FSB. A small show trial was made of me.
While the investigation was underway, I had to serve a year in a pre-trial detention center. As a result, I made a confession, the criminal case for me ended with the fact that I was credited with the term that I spent in the isolation ward. What conclusion did I draw? When I worked, I thought that since I wasn’t stealing from a particular person, it’s a normal business. But then I realized that it is all the same theft - taxes are not paid from the cashed money. Previously, I did not think about it or did not understand.
As cash flow from the old business ended and I was broke, then I decided to create a company called Crime Finance. Now I invite firms to identify illegal schemes. For example, I give master classes - I tell you how cash firms are fixed in banks, and how to identify them. I know these schemes by heart, like a bricklayer who has been laying bricks for 20 years and can build a house with his eyes closed.
Cash that is left out of the accounting department can give its owners many pleasant opportunities. With the help of "black cash", you can pay a "gray" salary to employees, give a bribe, make a deal, give a "kickback" to the counterparty manager, export currency abroad without currency control and declaring, crediting it to a personal bank card... Or carry out various non-production costs that are difficult to take into account in expenses (for example, buy gifts for employees or pay for a corporate holiday).
Precisely because the range of opportunities for using unaccounted cash is so wide, this segment of the shadow market is also wide. Advertising "cash" offices can be seen on the Internet, in newspapers and even in public transport... And this is despite the fact that in 2005-2006 the Bank of Russia revoked licenses from 79 banks, most of which earned on cash.
It's all about the demand for the services of such firms. Practice shows that the majority Russian companies“black cash” is needed and they are not going to refuse to use it, despite the reduction in the UST rate and the possibility of special regimes. Most likely, they will not refuse until the cost of cashing out is comparable to the UST rate. Moreover, in fact, it is difficult to prosecute the companies themselves providing cashing services and their clients, since it is problematic to collect evidence.
Denis GONTAREV
- The benefits of using the schemes are, of course, very great. For example, according to our data, now the cost of cashing out is from 2 to 7 percent. Accordingly, you can pay for cashing, say, 5 percent and save almost 40 percent of the cashed amount only on VAT and UST. Therefore, many do not resist the temptation. As Karl Marx wrote, there is no such crime that the capitalist would not commit for the sake of three hundred percent of the profit. In the case of tax evasion, the profit is more modest, but in absolute terms it can be quite significant.
In principle, we know which law firms provide such services. We monitor their clients most carefully. It is curious, but no matter how many clients of such firms we bring to justice, the demand for services does not fall.
And although the number of organizations and individuals, engaged in cashing, has now decreased, the number of customers for such services is not decreasing. Companies that apply for such services, obviously, act on the principle “there are many of us, you cannot outweigh all of us”. That is, they hope that their machinations will not be noticed, and if they do, they will not be able to prove anything.
TAX POSITION
- Each company has been or is engaged in cashing. You can't live without it. Some settlements are carried out exclusively for cash. I'm not even talking about tenders. It will be unprofitable to engage in cashing only when the cost of such services rises to 10 percent. Now, on average, this cost is 5-6 percent. "Wholesale cashing" - 2-2.5 percent.
OPINION PRACTICE
ENTREPRENEUR
- The price of cashing out may depend on the volume and on the ability of the service provider to plan its activities. If the client has informed how much money and for how long he will cash out, the price is reduced. If the client requires him to cash out, say, 3 million rubles per day, the price will surely increase - urgent cashing of such an amount increases the intermediary's risks for cashing and he raises the price.
Naturally, the longer the chain leading to the “cashier” (he acquires several “one-day” companies, opens bank accounts for them and receives a power of attorney from the director of the “one-day” to withdraw money from the account), the higher the percentage.
Two years ago, when I was a reseller, I charged an average of 2.6 percent from clients. Now, as far as I know, normal intermediaries charge 3.5-5 percent.
The price of the service may depend on the availability of licenses from the "one-day" firms. Cashing out through licensed firms is more expensive. For example, cashing is often ordered by construction organizations - it is difficult for them to check the real volume of materials used. Builders prefer to formalize their payments as purchases of materials or payment for services performed by subcontractors, so they require “one-day” construction licenses.
We conducted a study of this market in order to find out which schemes are most popular now and what really threatens cash-out firms and their clients.
POPULAR SCHEMES WITH INTERMEDIARIES
Most often, to receive "black cash", they use the services of intermediaries who offer to cash out money for a reward of 3 to 6 percent of the amount to be cashed.
TAX POSITION
HEAD OF THE LEGAL DEPARTMENT one of the Moscow tax inspectorates:
- According to my practice, today cashing is actively used through consulting and auditing firms. The service costs 6-8 percent.
Moreover, the cost of cashing out already includes the risks of litigation with us. And to be honest, it's hard to compete with the schemes that are implemented by the auditors themselves. They are well thought out and well founded. Long chains of "runs" are made through "live" firms and on real people. As a result, they will come to us and prove that the deal really took place. It is difficult to oppose anything to this.
Most often, the client does not care how the intermediary works - it is only important to transfer non-cash money to him for any reason that is suitable for the specifics of the activity to include such a payment in expenses (for example, for the performance of any work or services). On the same day, you can go to the intermediary's office to pick up cash.
However, you should be aware that by transferring money to the settlement account of the intermediary (and accepting documents from him about the allegedly performed work or services), the company enters into economic relations with a "one-day" company that will not withstand counter-checks. Consequently, there is a high risk of additional income tax and VAT.
Firms - "fly-by-night" most often carry out cashing in this way. They accept money from the client to the current account and withdraw it “for salary” or “for business”. Also popular grounds for withdrawing cash "for the purchase of agricultural products" and "for the purchase valuable papers". Naturally, cash is transferred to the client (minus the commission), and is not spent on the indicated grounds.
But since the scheme with the transfer of money "for services" is sewn with white thread and is often disclosed by the tax authorities during the audit, more cunning methods are also used for cashing out. For example, bank bills. For the amount transferred by the client, the clerk purchases a bank bill, affixes the seal and signature of the “fly-by-night” firm and hands it over to the client instead of cash. The client can independently cash such a bill of exchange to any individual at any time.
Or such a variation of this scheme. The company, which needs to receive cash, transfers to the bank the amount necessary to purchase its bill. The buyer puts an endorsement on this bill (the signature of the manager and the seal) and transfers it without any documents to an individual or an individual entrepreneur engaged in cashing. A copy of the bill remains with the company, and accounting the bill is used for mutual settlements within the holding. And at the end of the chain of settlements, it settles on the balance sheet of the "one-day" company. An individual or legal entity (this is either a "clerk" or a person related to him) who has received the promissory note, presents it to the bank and receives cash, which (minus commission interest) are passed to the schema organizer.
It is worth noting here that since October 2005, most banks have refused to issue bills of exchange with a term “on sight”. That is, it is now possible to purchase a bank bill with a minimum maturity of 30 days, which greatly complicates this method of cashing.
OPINION PRACTICE
Andrey RAZUMOV, Head of the Financial Department, Capital Management LLC ( Nizhny Novgorod):
- According to my information, the Bank of Russia actually prohibited banks from issuing promissory notes with a presentation period of less than 30 days, as well as accepting early repayment from individuals and individual entrepreneurs urgent bills. Sberbank of Russia was the first to introduce new rules for the circulation of promissory notes in October 2005, then other large banks with a large branch network (for example, UralSib Bank - November 2005), and in the spring of 2006 it was the turn of small regional banks.
In private conversations, bank employees claim that this is being done as part of the fight against black cash. However, these rules do not prohibit an individual from presenting bills of exchange when they are due. Thus, the fight against “black cash” has, in my opinion, limited effectiveness.
And unfortunately good intentions negatively affected the legal economic activity- the attractiveness of bank bills as a means of payment has sharply decreased due to the increased maturity.
A more criminal scheme is also used. The “one-day” company opens several card accounts in the bank with stolen or fake passports allegedly for its employees and transfers their salaries to them. Cards can be cashed at ATMs. But large amounts cannot be cashed out in this way - the amount is limited by the amount of money in the ATM. In addition, there are restrictions on the amounts issued for one operation. Also, most banks have daily withdrawal limits. Money from the card and interest for withdrawing cash from the accounts of individuals, if they were received there by bank transfer.
SCHEME WITH PARTICIPATION OF BANKS
The intermediary in cashing is most often associated with the bank directly. Moreover, there are banks that have a network of "fly-by-night" firms, to which trusted customers are allowed to cash out. In this case, the client only needs to bring payment order to the bank to receive cash immediately.
OPINION PRACTICE
HEAD OF FINANCIAL CONTROL SERVICE one of the Moscow banks:
- IN Lately the demand for cash is growing every year. Most often, organizations cash out money through special small banks, which exist only for this. Large banks cashing is not that interesting.
If we see in our bank that the amounts of funds cashed out by the client go up sharply or money came from somewhere, and the client cashes them out on the same day and cannot economically justify the reason, we can suspend the operations. In this case, we need to somehow stall for time (there are various technical methods for this) to start a more detailed check and send a message to the Federal Service for financial monitoring... Or directly offer the client to stop such operations. Because for the bank they are dubious. And the Central Bank can impose a fine on us or revoke our license.
Of course, we ask such dubious customers questions about what this cash is needed for and on what grounds it is credited to the account. Some submit documents confirming the reality of the transaction - contracts with suppliers for the purchase of, for example, fuel and lubricants or agricultural products. With clients who do not explain the large volumes of cashing in any way, we try to end the relationship. Although, I note, in principle, they are not obliged to report to the bank. There is no law that obliges them to submit documents. If the bank could request any documentation within 2-3 days on the basis of the law, the client would have nowhere to go. And in the current environment, we simply make blacklists of clients with whom we no longer want to deal.
There are such large clients who do not disclose information about the transaction due to trade secrets. For example, a deal can be canceled if it becomes known to third parties. They can explain to the bank's management the reason for cashing out a large amount of money orally, but they will not submit documents.
In collusion with the bank, the company can also carry out the following cashing scheme. The employee receives a large loan from the bank against the guarantee of his employer. The loan is not returned, and the organization returns the loan for the employee. Thus, the bank receives the principal and interest, and the company receives cash. In this case, receivables employee in front of the company. But few will agree to receive a million dollar debt and spoil their credit history... Therefore, most often, a fake or stolen passport is used as an "employee". In any case, this is more of a one-time scheme - the constant non-repayment of the loan by employees will definitely attract the attention of law enforcement agencies.
OPINION PRACTICE
ENTREPRENEUR, who was engaged in the provision of cashing services:
- As a rule, people close to the management of a small bank are engaged in cashing. But if the management is not aware of what is happening, it will surely take action and stop such operations - any normal manager or teller will sooner or later pay attention to the company, to which money always comes in non-cash, and is withdrawn in cash, and will report this to the management. Suspicion may also be aroused by the fact that a lot of payments of the same size come to the “one-day” company - a little less than the amount, the withdrawal of which should be reported by banks as a suspicious transaction.
A friend or relative of one of the leaders can deal with cashing, who shares with the leader. It is advisable that he does not work at the bank, since the bank employee who withdraws cash for different companies will sooner or later get caught.
CASHING WITH OWN POWER
There are companies that, not wanting to deal with intermediaries, organize cashing out on their own. For example, as did the managers of OOO Reduktor-Energo *. Chief Accountant to this organization, on payday, he took money from the current account "for business", made out a fictitious purchase of materials from a "one-day" company, and paid the money in the form of a "gray" salary.
To reduce the risk, companies are building more sophisticated cash out schemes. For example, they transfer part of the proceeds to an individual entrepreneur. After all, the money in the current account of the entrepreneur is at the same time his personal money, which he can legally cash out and spend at his own discretion at any time. It is clear that in this case the entrepreneur will have to worry about paying taxes. Therefore, the mark-up on resold goods is set at a minimum.
Also, companies independently cash out money with the help of a company on a simplified system. The organization creates a company under its control on the simplified tax system with the object of taxation "income" from which it is paid single tax at a rate of 6 percent. And he transfers money to her to cash out, allegedly in payment for any work or services that correspond to the specifics of the business. The “simplified man” pays the tax to the budget and withdraws cash from the current account, for example, “for the purchase of agricultural products”. Considering that the expenses of the "simplified" do not affect the amount of the single tax, the tax authorities will not strictly control their composition. Therefore, without much risk, he will issue fictitious documents on the use of the withdrawn cash. In this scheme, at least 1 percent goes to the bank, because the scheme is quite obvious for bank employees... The total cost of such cashing is 7 percent. More expensive than most intermediaries, but the "simplified" will pass any counter checks, because he pays taxes and submits reports.
POSITION OF LAW ENFORCEMENT
Denis GONTAREV, Head of the Tax Crimes Department of the Internal Affairs Directorate of the Tver Region:
- Cash-out is carried out without the participation of banks. We recently uncovered such a scheme. A large wholesaler received a large amount of cash from retailers selling goods in the market. At the same time, the wholesaler had a very large volume of purchases. Taking into account these two circumstances, he decided to get additional profit and started cashing out. Those wishing to cash out money at the direction of the wholesaler by non-cash (through the one-day company bought by the wholesaler) paid for the purchases of the goods, and in return received cash minus the interest. The cost was 2-5 percent, depending on the amount.
RISKS FOR CLIENTS
Over the past 3-4 years, the cost of cashing has increased from 1 to 6 percent. But this growth has practically nothing to do with the cost of the service - it is just a payment for an increase in risk. What is this risk? The bank may be deprived of its license and even open a criminal case against the managers, as happened, for example, with the bank "Oil". The head of the bank and several managers are accused of illegal banking(Art. 172 of the Criminal Code of the Russian Federation) and in the laundering of funds acquired by other persons by criminal means (Art. 174 of the Criminal Code of the Russian Federation). Intermediaries providing cashing services, as law enforcement officials say, are most often prosecuted for fraud (Article 159 of the Criminal Code of the Russian Federation).
POSITION OF LAW ENFORCEMENT
Denis GONTAREV, Head of the Tax Crimes Department of the Internal Affairs Directorate of the Tver Region:
- In the activities of legal and audit firms that promise to minimize taxes, including by cashing out, you can find elements of fraud. It is possible that they assure clients that the services are absolutely legal, there is no risk. But at the same time, there has not yet been a single statement from the service customers. This means that they perfectly understand what they are doing.
We know of cases when legal or audit firms not only develop illegal schemes for clients, but also implement them. In this case, a regular contract for legal services is concluded with the client. Of course, it does not say that the auditors undertake to cash out such and such an amount, all agreements of this kind remain oral.
We have not had any cases of bringing “consultants” to justice. Basically, this proves that their clients know what they are doing. After all, if they declare that the scheme was developed and helped to implement them by a consultant, it can be qualified as a crime committed by a group of persons by prior conspiracy. And this qualification entails more serious consequences. At the very least, all responsibility rests with the customer.
And for what can the client of firms cashing in funds be punished?
There is also a risk that they will not “cover” the “cashier”, but the “one-day” company where the client transferred the money. However, the "cashiers" know to within a week when to leave the company and warn the middlemen about it.
If the representative of the company was "taken" by the Office for Tax Crimes when receiving unaccounted cash, then, firstly, the police will have to prove that this amount of cash is the property of the company, and not this particular individual. Only tapes of wiretapping or testimony of witnesses can help with this. Secondly, it will be necessary to qualify these funds, for example, as unrecorded revenue or unpaid wages. This is also quite problematic, because if this is revenue, then it was received just now and there is no need to indicate it in any tax declaration yet. And if this is a salary, then the day of its payment should come.
Therefore, they usually come from the other end. If the Office for Tax Crimes has information that the company uses the services of "cash" offices, the police, together with the tax authorities, conduct a comprehensive check, trying to find the source of unaccounted cash (fictitious costs, promissory notes) and the direction of its use (payment of a "gray" salary, conducting transactions for cash). After that, the tax authorities charge additional taxes (decisions of the federal arbitration courts of the Volgo-Vyatka from 19.09.05 No. A43-34920 / 2004-30-391, East Siberian from 04.08.06 No. A19- 33732 / 05-30-F02-3840 / 06- C1, Moscow District No. KA-A40 / 14194-05-P of 01.03.06), and the prosecutor's office initiates a criminal case under Article 199 of the Criminal Code of the Russian Federation - tax evasion.
POSITION OF LAW ENFORCEMENT
Sergey DMITRIEV, Head of the Tax Crimes Department of the Main Internal Affairs Directorate of the Rostov Region:
- Practically when checking any enterprise, we see that the company works with cash. Firms call this "tax minimization" when in reality it is inflating their costs by "buying" goods from non-existent firms.
Most of the firms, 90 percent, were or are engaged in cashing. The peak of cash withdrawal was in 2004-2005, now it is quieter. And then banks were actively involved in cashing.
But the measures we are taking should help us in identifying such schemes. This year alone, 250 criminal cases were instituted against the heads of enterprises who resorted to cashing services.
Tax authorities they also claim that they are increasingly able to prove the existence of schemes - a mechanism for their identification has appeared. And they believe that it makes sense to identify schemes associated with illegal cash cashing.
TAX POSITION
HEAD OF THE LEGAL DEPARTMENT one of the inspections in the metropolitan area:
- Now there are more cases when we manage to prove the existence of schemes. The courts are increasingly taking our side in such cases. Therefore, it makes sense to identify cashing.
We have already developed mechanisms for detecting schemas. Any suspicious services will cause our attention: marketing research, various kinds of consulting services. Many schemes exist in the construction industry. Cashing is in progress through the allegedly rendered transport services. Another beacon for us is the creation of a company just before the deal.
We are guided by general rule: the more implausible the deal, the more attention it gets. In addition, statements of offended employees of the company, including former ones, often serve as a signal for verification.
As you can see, both law enforcement and tax authorities pay close attention to illegal cashing schemes. Therefore, it is better to beware and do without them. Moreover, the excuse that the client did not know about the illegality of the actions of the company providing him services is unlikely to have an impact on law enforcement agencies.
Denis GONTAREV, Head of the Tax Crimes Department of the Internal Affairs Directorate of the Tver Region:
- Those who order cash-out or use tax schemes with the participation of "one-day" firms are well aware of what they are doing.
Of course, those who use the services of so-called consultants for the implementation of schemes, and do not create "fly-by-night" firms themselves, may say: we thought it was legal ways optimization. I believe that they are aware of the illegality of the scheme. And they work in the hope that they will not be caught. So I would not say that they are victims of unscrupulous "consultants".
* - You can read more about this scheme and its consequences in the article "How the" envelope "scheme of salary payments was disclosed in Izhevsk in" PNP "No. 4, 2006, p. 72.
in detail
MEASURES AIMED AT CROSSING THE MARKET OF UNACCOUNTED CASH
The following changes have recently taken place in Russian business practice, directly or indirectly aimed at suppressing the unaccounted cash market:
... the position of courts considering the reality of transactions under contracts for the provision of consulting and marketing services has become significantly tougher;
... the number of cases lost in arbitration courts companies that had a “one-day” firm as their counterparty;
... tax authorities create a single base stolen and fake passports to fight against "one-day" and dummy individuals, into whose accounts the cash is being carried out;
... banks have established a commission for withdrawing cash from an individual's account, if money was received there by non-cash;
... OBEP purposefully monitors large intermediaries in cashing out, identifying their clients, after which a full-scale tax audit the latter;
... The Bank of Russia unofficially instructed banks to refuse to issue their own promissory notes with a maturity "on sight".
In addition, the Bank of Russia periodically revokes licenses from banks whose cash turnover significantly exceeds the balance sheet currency.
According to the standards of the Civil Code of the Russian Federation (clause 2 of article 861), a legal entity, which is a limited liability company, must conduct all calculations in cashless form, if the amount of those exceeds 100 thousand rubles. From the point of view of regulatory authorities, an ideal LLC has all its own financial operations, including expenditure, must be carried out exclusively through the mechanism of non-cash transfers. In practice, however, it is often necessary to obtain funds to pay for certain expenses in cash. And at this stage, various complications begin to arise.
The main essence of these difficulties can be expressed as follows: since the money on the account of the organization is its property, then it will be necessary to report to the bank for spending it. Moreover, it does not matter who exactly will spend the funds: the only founder (in fact, the owner), one of the partners, the director or an ordinary employee. And itself withdrawal is possible only for strictly defined needs.
Why do you need funds?
There are many situations when money is needed in cash and in a fairly decent amount. This is both a banal purchase of a variety of goods / components / materials for work, and payment to those counterparties (mainly private entrepreneurs) who categorically do not want to accept payment by bank transfer, and even travel on business.
Sometimes it also happens that one of the founders or an employee needs money for purely personal needs. If we are not talking about frankly "fake" goals (for example, buying aircraft parts for a tailor shop), then all these reasons for going to the cashier for crisp pieces of paper are quite weighty in the eyes of bankers.
About withdrawing money from the settlement account of an LLC is described in the video.
We withdraw funds according to the law
The first condition for the legal withdrawal of funds from the current account of a limited liability company (regardless of the taxation system) is linking the planned costs to the actual activities of the LLC. Read how to open a current account.
The legislation allows for several items of expenditure.
Payment of dividends. The founder (co-founders) organized the enterprise to generate income, which means they have every right to receive part of the profit from its activities. Confirms this and The federal law"About LLC" (clause 1 of article 28).
Nuances: part or all of the company's net profit for the quarter can be paid as dividends, provided that such a decision is made by the quarterly meeting of the founders. In this case, it is necessary to pre-calculate and pay tax from the LLC account in the amount of 9%. Dividends cannot be paid more often than quarterly.
Wage employees. It can be paid in cash through the cash desk or transferred to cards. Most convenient way legal cashing of money, provided that the income tax of an individual (employee) in the amount of 13% is paid in a timely manner. This expense item has no restrictions either on the amount or on the frequency of payments, which is especially convenient in cases where the director himself is the only owner and employee.
Nuances: Documentation on the calculation of wages should at least be. It includes an order for hiring (plus a completed employment contract) or an employment contract, which specifies the amount and the accrual scheme wages, time sheet, salary calculation sheet.
Household expenses. The most diverse cost item in terms of content. This can include buying anything: from stationery to relatively inexpensive equipment (remember the $ 100 limit!) And goods. This can also include payments for renting a car, payment for the services of individuals without registering the status of an individual entrepreneur under one-time contracts for the implementation of certain works(reporting, repair work, etc.). Obligation to payment of personal income tax and in these cases is the responsibility of the LLC.
Nuances: when issuing funds for business expenses, banks take a commission, the amount of which can vary from 0.1 to 0.5% of the amount. All expenses must be confirmed by checks, invoices, acts of work performed.
Business trip costs. Receiving cash for a business trip will also be a significant reason in the eyes of the bank.
Nuances: funds are issued to the accountable only to employees, and at the end of the trip, this person must provide an advance report and return the balance of funds, if any, to the cashier.
Provision / return of a loan to an individual. LLC has the right to issue free funds from its account as a loan to both an individual and legal entity... True, in the second case, again, everything rests on the need for non-cash payments. But on the first case, there are no special restrictions. You can issue a loan for any period, both to an employee or to a founder, and to unrelated persons. You can also get funds to pay off loan debt to a third party (organization).
Nuances: formally, the loan may be interest-free, but taxes will have to be paid in this case. This is due to the fact that uncalculated interest (if interest rate below 2/3 of the refinancing rate) are recognized as income and are subject to taxation of personal income tax... The personal income tax itself is calculated as 35% of the amount that is the difference between the amount of interest payments under the loan agreement and a similar amount, which is 2/3 of the refinancing rate. And the loan, no matter how interest-free and long-term it may be, will have to be returned one day.
In addition to the above, there are also illegal or simply dubious schemes for withdrawing funds from the LLC account, but with a serious check, such passages are fraught with serious fines.
Documenting
The very receipt of money in the cashier of the organization is carried out using a check. This requires issue a checkbook(it takes from a few minutes to 2 weeks in different banks and will cost small amount). In addition, you will need to provide the bank with a card with sample signatures of the manager and chief accountant. If a the director works without an accountant, then only his signature in each column will be on the card and checks.
Any employee of the company can receive cash. Some banks require mandatory provide a power of attorney to receive, but this condition is not required by law. The rules for drawing up a check should be clarified at the bank itself - they usually provide samples for filling out.
If you have to receive a fairly large amount, it is advisable to order cash from the bank in advance. As a rule, in this case, the commission is much lower. The bank itself requires the passport of the person authorized to receive the amount.
After receiving the money, they must be entered into the cashier with a credit slip. Then, on the same day, the money is issued to the person to whom it was intended (watch the cash limit!) On the basis of:
- payroll - if it comes about salary or payment of dividends;
- expendable cash order- for accountable funds for business trips, households. needs or issuance / repayment of a loan.
The expenses incurred after receiving the supporting documents must be entered in the relevant registers. The rest of the cash must be returned to the bank.
An option to cash out money from an LLC account can also be considered a transfer of funds to a director's or employee's card with subsequent withdrawal of funds through an ATM, but banks see this rather as a non-cash payment method.
Didn't find the answer to your question? Find out, how to solve your particular problem - call right now:
Antonin Novozhenov, General Director of LLC Tax service" (Moscow)
At the end of the past year, law enforcement agencies have noted an increase in tax crimes in connection with economic crisis and predict that this trend will continue this year. According to law enforcement officials, more and more often, in order to avoid paying taxes, entrepreneurs resort to illegal cash withdrawal by concluding fictitious contracts with “fly-by-night” firms. Meanwhile, the "harmless" deception of the state in fact turns into serious losses for the very subjects of entrepreneurial activity.
The fact of the existence of "one-day" firms and organizations that provide services for their maintenance and registration has long been no secret for the legal community and law enforcement agencies. No one doubts the negative impact of “cash-out” on the economy.
The legislative toolkit for dealing with "fly-by-night" firms is quite extensive. The rules of financial, administrative and criminal law establish control procedures in the field money circulation and responsibility for unlawful acts. However, with all the variety of legal prohibitions and sanctions, illegal cashing continues to exist and even develop.
Dependence on "cashing"
The essence of cashing out can be simplified as the process of creating fictitious costs by an enterprise in order to obtain an unjustified tax benefit. As a result, the company reduces the amount of taxes to be transferred to the budget. The money minus interest is returned to the company in cash. The percentage held by criminal groups that provide this type of service is their income. Due to the minimal costs associated with the cashing out procedure, the income of such groups is very significant. What is the impact of such processes on the entrepreneur's activities?
Greatest damage to normal development economic relations seems to be that “cashing in” creates inequality in the economic conditions of entities in the same economic niche. Enterprises that do not use the services of “fly-by-night” firms incur significant costs in the form of UST, VAT, and income tax in comparison with those who use such services. At the same time, the refusal from the “cashing” services entails an economic collapse for the entrepreneur due to the uncompetitive price in the market. Conscientious business entities are simply pushed out of the market or forced into the criminal process of cashing out.
Thus, as part of the discussion of this problem, the entrepreneurs we interviewed unanimously argued that they would not want to use illegal cashing, but refusal from this type of service means for them the loss of contracts with customers. To compensate for the costs associated with paying taxes, they will have to raise prices by tens of percent. Competitors who do not want to refuse cashing services will offer the buyer much lower prices. It turns out that entrepreneurs are aware of the illegality of their actions, but due to the above reasons, they are unable to get out of this vicious circle.
Thus, organizations specializing in "cash-out" provide entrepreneurs with the entire arsenal of available means to commit tax crimes. Involving new and new organizations in illegal turnover, cashiers contribute to an increase in the level of corruption in the economy.
Basic cash-out schemes
The main method of illegal "cashing out" of funds is the execution of an imaginary transaction, the subject of which is the obligation of the contractor to perform work, provide services or supply inventory to the customer, which is not actually executed. In this case, the customer of the cashing service makes fictitious primary accounting documents(acts of work performed, invoices, etc.), confirming the execution of the main agreement (contract). Based on these documents in the data tax reporting deliberately false information is entered into the customer. The customer transfers the funds to the contractor, who, using fictitious documents (for example, for the purchase of products), converts them into cash. Then the cash is transferred to the customer, minus the amount of the remuneration (see diagram).
Slightly less common are various options for the dishonest use of civil law funds, in particular, the acquisition of illiquid bills of exchange from individuals (the actual price of which is equal to the price of the form of the established form) at face value, issued specifically for illegal cashing of funds. In this case, either fictitious data of individuals or lost passports are used.
How to disclose "cash"
Crimes related to the provision of illegal cashing services are usually committed as part of an organized group. It is headed by a face that has necessary resources and business connections in the banking community. Cash-out schemes are carefully planned and participants respect the special protection and conspiracy measures adopted by criminal gangs. Meanwhile, cashiers, always striving to increase the number of new customers, a priori cannot carry out their activities secretly.
As part of their activities, such firms are forced to submit reports on "fly-by-night" firms. As a result, counterfeit seals are produced, tax returns, fictitious documents are drawn up. The process of movement of documents and money is served by couriers and drivers.
In addition, criminals actively use the Internet and mobile communications. Quite often the circle of persons involved in the cashing out process becomes wide enough. In this regard, there are a lot of traces of the crime being committed, both materially fixed and psychophysiological, which means that the possibility of its disclosure increases.
It turns out that the safety and reliability of the structures that provide cashing services is nothing more than a myth. With the well-coordinated work of law enforcement agencies and the presence of evidence, "cashiers" can be exposed, which means that after them their clients will be brought to justice.
> In June 2008, in the Basmanny District Court of Moscow, the trial of three persons involved in illegal cashing of funds was completed.
In order to identify and suppress this crime, a number of operational-search measures were carried out - observation, video recording of meetings of suspects with clients, control of e-mail of a criminal group, wiretapping of telephone conversations, removal of information from technical communication channels, test purchase. Subsequently, during a search in the office of the company where the criminal group's activities were carried out, were seized registration documents one-day firms, computers and servers. Also seized were seals, facsimiles and stamps used to make fictitious documents.
In the course of the investigation, dozens of "one-day" firms were identified, serving the process of cashing out. The amount of evidence collected was so huge that the defendants fully admitted their guilt.
The arguments of the defense in the framework of the trial were reduced only to the provision of certificates about the chronic diseases of the accused, about the presence of young children, about exemplary behavior at home and at work. The defense simply had no other arguments that could mitigate the guilt of the accused.
As a result, the criminals were convicted under Part 2 of Art. 171 "Illegal business" of the Criminal Code of the Russian Federation. The organizer of the group was sentenced to 2 years in prison, the other two participants were sentenced to 1 year and 10 months in prison. It should be considered a great success for the convicts that they have not been charged under Art. 210 of the Criminal Code of the Russian Federation "Organization of a criminal community (criminal organization)", which provides for more significant terms of imprisonment.<
Qualification of actions of participants in cash-in schemes
Activities related to illegal cash withdrawal contain signs of a number of economic crimes. The actions of participants in criminal schemes are usually classified according to the aggregate of crimes.
The circle of subjects involved in the illegal circulation of funds can be divided into two large groups.
The first group includes customers of cashing services - persons directly evading taxes or in need of "black cash".
The second group is formed by persons providing a range of services for registering "one-day" companies, cashing out funds, organizing interaction with financial institutions. Representatives of banking institutions are also actively involved in the “cash-out”.
Depending on the purpose of cashing out, the role in this process and the amount of illegally obtained income or taxes unpaid to the budget for persons belonging to these two groups, liability may arise under various articles of the Criminal Code of the Russian Federation (see table)
Responsibility of customers of the cashing service. Entrepreneurs who use cash to withdraw their proceeds from taxation by creating fictitious expenses or overstating the purchase value of the assets being sold are subject to criminal liability for tax evasion (Articles 198 or 199 of the Criminal Code of the Russian Federation).
If a person cashing in funds for the purpose of tax evasion also falsifies official documents of an organization granting rights or exempting from obligations, or stamps, seals, forms, what he has done may entail criminal liability for the totality of crimes provided for in Art. 198 (199) and Art. 327 "Forgery, production or sale of forged documents, state awards, stamps, seals, letterheads" of the Criminal Code of the Russian Federation.
> During the inspection of IN-UralMPK, employees of the Department of Internal Affairs Sverdlovsk region found that management evaded taxes on total amount more than 10 million rubles. by preparing fictitious documents with "one-shot" enterprises for the supply of ferrous and non-ferrous metals and knowingly entering into the declaration false information... On this fact, a criminal case was initiated under paragraphs "a", "b", part 2 of Art. 199 "Evasion of taxes and (or) fees from an organization" of the Criminal Code of the Russian Federation.
In July 2008, the Kirovsky District Court of Yekaterinburg found all the defendants in the case guilty. To the founder and to CEO of the company Vladimir Beltyukov was sentenced to 2.5 years in prison, director of the enterprise Sergey Kanyukov - in the form of 6 months in prison, chief accountant Natalya Kozinets - in the form of 2 years of imprisonment on probation. Their accomplices, who provided the details and seals of "one-day" firms and were engaged in illegal cashing of funds, the court appointed, respectively, 6 months and 2 years in prison.<
A person who independently registered a “one-day” company and uses it for tax evasion purposes is liable for the totality of crimes under Art. 198 (199) and Art. 173 "Pseudo-business" of the Criminal Code of the Russian Federation.
The responsibility of the heads of the company is "one-day". The actions of persons who provide the service of illegal cashing of funds and founding "one-day" companies are classified as illegal entrepreneurship (Art. 171 of the Criminal Code of the Russian Federation) or pseudo-business (Art. 173 of the Criminal Code of the Russian Federation). If the person to whom the “one-day” company was registered was aware that he was participating in tax evasion (helping the customer) and his intent covered the commission of this crime, then his actions may be recognized as aiding in tax evasion (part 4 of Art. . 34 - Art. 198 (199) of the Criminal Code of the Russian Federation).
Usually firms specializing in “cash-out” work for 3 to 6 months and then close. This is what makes it difficult to expose the cashing chain and punish those responsible. Meanwhile, one of the “one-day” deals in Rostov-on-Don, which offered cashing services to construction companies, existed for almost a year and was “burned out” at the last deal.
> In 2002, officers of the Investigative Directorate of the Rostov Regional Internal Affairs Directorate entered a large group engaged in "cashing" when, during a search in the house of a person involved in another criminal case, five lost passports were found. These passports were illegally registered
(and then sold) 22 firms. One of these firms - LLC "Sevkavmontazhstroy" - in parallel, the employees of the regional Organized Crime Control Department became interested. The firm did not even have an office, its staff consisted of three employees, but according to the documents, it was engaged in construction and installation work, fulfilling orders for millions of rubles.
The scheme was simple: Building company performed work, but all documents were processed at Sevkavmontazhstroy. The money for the work performed was transferred to the current account of this company and then cashed out. The services of the company were also used by enterprises that did not have a license to perform construction and installation works. For their services, the owners of "Sevkavmontazhstroy" P., T. and F. received 1-3% of the amounts cashed.
T. and P. were detained when they left the bank with 1.5 million rubles. They had seals of several companies, checkbooks and business records, from which it followed that the “cashing” went through two more firms - LLC Yugtekhmontazh and LLC Lagrange-2001. As it turned out during the investigation, about 800 million rubles passed through the accounts of three “one-day” enterprises during the year. More than 100 criminal episodes were recorded in the criminal case. The tax authorities counted the non-payment of 78 million rubles. VAT. Due to the lack of primary accounting documentation it turned out to be impossible to establish the amount of non-payment of other taxes.
Leninsky District Court of Rostov-on-Don found T., P. and F. guilty of pseudo-business (Article 173 of the Criminal Code of the Russian Federation) and forgery of documents (Article 327 of the Criminal Code of the Russian Federation) and sentenced them to imprisonment for terms of 5 to 6 years.<
In June 2005, the Krasnodar Territory FSB opened a criminal case against the chairman of the board of CJSC Stroybank Alexander Ushakov, chief accountant Svetlana Yukhnyak and bank specialists Fatima Khadzhebiekova and Larisa Maslova under Part 2 of Art. 187 "Production or sale of credit or payment cards and other payment documents" of the Criminal Code of the Russian Federation. During a search in the bank's office, operatives found more than 10 million rubles, as well as fake payment, financial and accounting documents and seals of shell companies.
Subsequently, the scope of the charge was expanded. As established by the FSB officers, in the period from January to July 2005, on the initiative of Ushakov, his subordinates registered several front companies - Rubikon, Selkhozremstroy, Efa, Yuzhnaya Construction Company, etc., whose accounts were opened in CJSC Stroybank. Then Ushakov looked for "clients" among large entrepreneurs and offered them cashing services.
Part of the amount illegally received from customers was returned to Stroybank in the form of a commission, and the rest of the money was appropriated by the director and three employees of the bank. In total, the criminals cashed 158,459 million rubles, of which 2,447 million rubles. appropriated.
In October 2006, the Leninsky Court of Krasnodar found Ushakov guilty of illegal banking (Article 172 of the Criminal Code of the Russian Federation), pseudo-business (Article 173 of the Criminal Code of the Russian Federation) and forgery of documents (Article 327 of the Criminal Code of the Russian Federation) and sentenced him to 4.5 years of imprisonment and a fine of 550 thousand rubles. The rest of the defendants were assigned suspended sentences with a ban on working in the field of economics and accounting, as well as fines ranging from 550 to 300 thousand rubles.<
Group crime. A group of persons providing cash withdrawal services, depending on the specific situation, may be liable for the totality of the following crimes: illegal entrepreneurship (Article 171 of the Criminal Code of the Russian Federation) - for the creation of “one-day” firms, if knowingly false data were provided during their registration; illegal banking activity (Art. 172 of the Criminal Code of the Russian Federation) - if the head of a bank or other credit organization is part of a criminal group; pseudo-business (art. 173 of the Criminal Code of the Russian Federation) - for the creation of a commercial organization without the intention to carry out entrepreneurial or banking activities, with the aim of exemption from taxes.
If these unlawful acts were committed as part of an organized group (which most often happens in practice), they can also be qualified as an organization of a criminal community (Article 210 of the Criminal Code of the Russian Federation). Persons providing the cashing process (accountants, couriers) can be prosecuted as accomplices in a crime.
When an enterprise created by a criminal group is financed from funds earned on "cash", such actions fall under the characteristics of Art. 174.1 "Legalization (laundering) of funds or other property acquired by a person as a result of a crime" of the Criminal Code of the Russian Federation.
If such organizations provide services in the form of financial transactions and transactions with funds knowingly acquired by criminal means by other persons, liability arises under Art. 174 of the Criminal Code of the Russian Federation.
An example is the operation of converting cash received as a result of illegal trade or the same "cashing" into non-cash by sending them to the customer's accounts in the form of a loan or proceeds on behalf of non-existent companies or into payment for goods to third parties. Responsibility under this article occurs if the subject (performer) knowingly knows about the illegal origin of cash.
How to eradicate
illegal cashing
Despite the fact that in the presence of evidence, crimes of this category are solved very successfully, countering illegal cashing in general cannot be called effective. The measures taken by the Federal Tax Service of Russia, the Ministry of Internal Affairs of Russia and the Central Bank of the Russian Federation, aimed at preventing the commission of these crimes, have not yet yielded the desired result.
In our opinion, in order to prevent the commission of such crimes, it is necessary to take the following measures:
1. To more often cover in the media the negative consequences that those convicted of economic crimes are suffering in places of deprivation of liberty. Brief information concerning only the facts of conviction of such persons, which appears in the media, does not give an idea to potential criminals about the severity and degree of deprivation in places of detention.
2. Establish at the legislative level the criminal responsibility of the heads of credit institutions guilty of involving these institutions in money laundering operations.
3. Establish state control over the process of manufacturing seals and stamps of legal entities. Today, you can easily make an imprint of a seal of absolutely any organization, which simplifies the procedure for forging documents - one of the stages of illegal cashing out of money.
4. Return to the discussion of the issue proposed by the Russian Ministry of Finance on increasing the minimum authorized capital for companies. For limited liability companies, this minimum should be 25 thousand euros in ruble equivalent, and for open joint stock companies - up to 100 thousand euros. In this case, it will be simply unprofitable to create "one-day" projects. It is also necessary to introduce additional restrictions or special control measures on the part of the tax authorities in relation to persons on which two or more legal entities are registered. For example, tax officials may call founders and executives of a company for interviews to check if they are fictitious.
See, for example: http://www.nr2.ru/perm/209897.html
See: Federal Law of 07.08.01 No. 115-FZ “On Counteracting Legalization (Laundering) of Criminally Obtained Incomes and Financing of Terrorism”; Decree of the Government of the Russian Federation of 17.04.02 No. 245 "On Approval of the Regulation on Submitting Information to the Federal Service for Financial Monitoring by Organizations Carrying Out Operations with Funds or Other Property"; dated 16.02.05 No. 82 "On approval of the regulation on the procedure for transferring information to the federal financial monitoring service by lawyers, notaries and persons engaged in entrepreneurial activities in the provision of legal or accounting services"; Regulation of the Central Bank of the Russian Federation 20.12.02 No. 207-P “On the procedure for submitting by credit institutions to the authorized body the information provided for by the Federal Law“ On Counteracting Legalization (Laundering) of Criminally Obtained Incomes and Financing of Terrorism ”; Administrative Code of the Russian Federation (Art. 15.25-15.27); Of the Criminal Code of the Russian Federation (Articles 171-175, 198, 199, 327).
A transaction is deemed to be imaginary if it was made only for the sake of appearance, without the intention to create the corresponding legal consequences (clause 1 of article 170 of the Civil Code of the Russian Federation).
For more details see: Mamaev M. I. On the qualification of illegal "cashing out" of funds // Journal of Russian law. 2006. No. 1.
See, for example, the ruling of the Supreme Court of the Russian Federation of 13.06.06 No. 5-o06-23.
Any business periodically needs cash. At first glance, this is not such a problem, especially if the organization has the required amount on the current account. But the law provides that all funds received by a legal entity are its property, therefore, funds cannot be withdrawn from the account just like that. Such a requirement pushes entrepreneurs to look for various options for cashing out funds from an account. But there are also quite legal ways to get cash without much hassle and without possible troubles in the future.
Legal ways to cash out money from a current account
A detailed analysis of the current legislation reveals several ways to withdraw cash from the company's current account:
- Household expenses;
- Payment of dividends to founders;
- Employee benefits;
- Loan agreement.
Each of these options has its own nuances that affect the possibility of using each of them in certain conditions. Do not forget that for the legal cashing of funds from a current account, certain preparatory work is also required, which depends on the chosen option for receiving funds.
Issuance of funds for business expenses
Receipt of cash from a bank account requires an obligatory indication of the purpose of the money received. One of the possible assignments could be "business expenses". This definition includes the costs of purchasing office supplies, furniture, fuels and lubricants, payment for repair services, transportation, rent, etc., that is, all the costs that are necessary to ensure the activities of the company. The law does not limit either the maximum amount of such expenses, or the frequency of withdrawing funds for them, so this is one of the easiest options to withdraw cash from a current account.
This option has the following features that must be taken into account when withdrawing cash:
- All business expenses must be documented, that is, for the amount of funds withdrawn, advance reports must be drawn up with supporting documents, checks, acts, etc.;
- The maximum amount under one agreement with cash should not exceed 100,000 rubles;
- The costs must be economically justified, and in some cases, for example, the cost of fuels and lubricants, comply with the consumption standards;
- When withdrawing funds for household expenses, banks take a commission in the amount of 0.5 to 2% of the withdrawal amount.
It is worth remembering that when funds are withdrawn from the current account, they go to the organization's cash desk, therefore, the receipt must be issued with a cash receipt order, respectively, the issuance is made only on the basis of an expense and cash order under the report of one of the employees, who will have to account for the expenditure Money.
Payment of dividends
Provides that its founders expect to receive profit from the implementation of commercial activities by a legal entity. In this regard, the law establishes the right of the founders to receive profit, which is paid in the form of dividends. According to the legislation, this payment can be made quarterly, but subject to the following conditions:
- The decision to pay dividends is made only on the basis of the decision of the general meeting of the participants of the LLC;
- Payment is made only from net profit or a part of it, that is, at the time of distribution of profits, the company should not have a current delay in tax payments, payment of wages to employees, settlement with counterparties;
- Before the payment of dividends, a legal entity must withhold 13% of personal income tax from them.
The law does not contain restrictions on the amount of dividends, therefore, payment can be made for the entire amount of free cash. It is important to take into account that the head of a legal entity does not have the right to refuse to pay dividends to the founders, but he is obliged to provide the general meeting with financial documentation that allows the payment to be calculated.
Employee benefits
One of the options for receiving cash from a current account is to make certain payments to employees. Art. 217 of the Tax Code of the Russian Federation provides for a list of incomes that are not subject to personal income tax, as well as insurance contributions to extra-budgetary funds. Some of these payments can be used to legally cash out funds from a current account:
- Travel expenses - reporting documents are required, the maximum amount of these expenses cannot be more than 700 rubles. per day for 1 employee;
- Severance pay upon dismissal - in the amount of no more than three average monthly earnings;
- Expenses related to improving the professional level of the employee - documentary evidence of these expenses is required, including an apprenticeship agreement or an additional agreement to the employment contract;
- Financial assistance - in the amount of not more than 4000 rubles. per year, and in the event of such a payment at birth or adoption of a child within one year from the date of birth or adoption, no more than 50,000 rubles. for one child;
- Compensation for the cost of sanatorium-resort and health-improving vouchers for employees and their families;
- Payment for medical services rendered to employees and their families;
- Compensation related to the performance of professional duties, such as compensation for the use of a personal car for official purposes.
All these payment options must be specified in the local regulations of the organization, for example, internal labor regulations, regulations on business trips, etc. It is also necessary that the fact of the payment made be documented, and also reporting documents be submitted. For example, the internal labor regulations stipulate that the LLC compensates the employee for 50% of the cost of a health-improving voucher, but not more than 50,000 rubles. In this case, it is necessary for the employee to write an appropriate application and attach a permit to it, and the employer must issue a corresponding order.
This option of cashing out is most suitable for small companies, since it is easier in them to negotiate with an employee and explain the essence of the operation being carried out. In practice, payments for compensation for the use of employees' property, as well as travel expenses, are most often used for cashing out. In the latter case, the manager can send himself on a business trip, receive travel allowances at the maximum size, and then provide reporting documents, for example, receipts from a hotel or others related to travel and accommodation.
Loan agreement
Another option for withdrawing cash is making payments under a loan agreement. Moreover, an LLC in such an agreement can act both as a borrower and as a lender. In the first case, the funds are sent to pay off accounts payable, in the second - as a commercial loan or loan.
To use this cashing option, you need to draw up a loan agreement, and this agreement can be concluded with anyone. In practice, the most common loans are between LLC and the founder, legal entity and manager. There are also options when a legal entity transfers funds as repayment of a loan to an individual. This option is also legal, but only if this loan is documented, for example, an LLC can provide a loan agreement and an act of receipt and transfer of funds.
In this option, there is no direct withdrawal of funds from the settlement account of the organization, but a wire transfer is carried out, for example, to the card account of the manager, who can then receive cash from his bank card.
The disadvantage of this option is the need to return funds, but the law does not limit the maximum term of such a loan, therefore, formally, the repayment period can be very long, just as the law does not regulate the maximum loan amount, here the parties also determine the size themselves. It should be remembered that all transactions between business entities using cash should not exceed 100,000 rubles, therefore, a loan agreement between an LLC and an LLC or LLC and an individual entrepreneur, according to which the LLC receives or transfers a loan in cash, cannot exceed this amount. But there is no such restriction on the relationship between legal entities and individuals, therefore, it is best to use a loan agreement to cash out funds from a current account with the participation of individuals.
Advice: banks now very strictly control the settlement accounts of legal entities. Particularly suspicious is the operation of transferring large amounts to the accounts of individuals, in many cases, after two or three such transfers, the account is blocked. To avoid this, it is necessary to provide the bank in advance with a copy of the loan agreement with the attachment of a free-form notification that periodically the loan under this agreement will be repaid from the current account. This will be enough to avoid blocking.
Semi-legal cashing options
In the practice of Russian business, another option for cashing out funds from the current account of a legal entity is actively used - work with individual entrepreneurs, since all income of an individual entrepreneur is his personal funds, and he can withdraw any amounts from his current account without any documentary confirmation. There are many variations of cash out with the help of individual entrepreneurs, some of them are contrary to the requirements of the legislation, others are a normal option for optimizing tax payments.
For example, some companies transfer all their employees to individual entrepreneurs, thereby avoiding the cost of paying personal income tax, contributions to off-budget funds, and also reducing the tax base by attributing payments to individual entrepreneurs to expenses. In addition, payments are often made in a larger amount and the employee must return part of the funds to the employer. This option in many respects violates the current legislation, thereby it is an undesirable method of cashing out funds.
You can also cash out by working with counterparties who have the status of individual entrepreneurs. In this case, the funds are transferred towards payment for goods or services purchased for the needs of the LLC. The individual entrepreneur must provide accounting documents for the transaction, and in some cases the transaction must be documented. For example, the payment for the lease of vehicles must be confirmed not only by the act of rendering services and waybills, but by the lease agreement. Under this option, you can get cash in the following way:
- The paid goods or services were not actually purchased, and the individual entrepreneur transfers the transferred funds to the representative of the LLC;
- The cost of goods and services according to the documents is higher than the real one, the difference in the cost of the individual entrepreneur is also transferred by the LLC.
This option provides for the payment of a certain percentage to the entrepreneur for his services in cash withdrawal, as well as paperwork. This option is also on the verge of the law.
More legal is the option of participation of an individual entrepreneur in managing a legal entity. This option provides that instead of the sole executive body of an LLC in the company, these functions are performed by a manager - an individual entrepreneur who has a corresponding OKVED. The management agreement prescribes the conditions for the payment of remuneration, which can be equal to the entire volume of net profit. This option does not arouse suspicion on the part of the supervisory authorities, but only in cases where:
- The IE manager is not the founder of the LLC under management;
- The individual entrepreneur performs the functions of a manager in relation to 1-2 legal entities. The law does not limit the number of companies under management, but practice shows that a large number of LLCs under the control of one individual entrepreneur raises certain questions from the tax authorities;
- The legal entity actually carries out commercial activities, that is, the receipt and expenditure of funds in reasonable amounts is carried out on settlement accounts.
This option is not always permissible, but practice shows that it is quite suitable for a small business, subject to all the requirements of the legislation on managing a legal entity.
It is quite possible to cash out funds in a legal way. The owner and the head of the legal entity only need to determine the option that best suits the specifics of their business. You should not resort to dubious cash out schemes, since the responsibility for such actions is now significantly toughened, and control over operations on the settlement accounts of legal entities is also strengthened. Control over the cash of organizations is also tightening, for example, in the very near future it will have to ensure the transfer of information online for each operation to the server of the tax service.