One big friendly company, or how to split a business
Have you decided to split up a business? To split honestly with sound business goals and in accordance with the idea that has been ripening in your head for 2 years (after all, everything is written down in the plans for the development of the company). All preparatory nuances are observed. But how to “live” further on with new OOO-shkam? How to “be friends” and meet all the signs of independence? In a fresh court decision, the company did exactly the opposite: all visible and invisible signs indicated non-independence. The leader of the companies was the same person. However, this attribute alone does not indicate the receipt of unjustified tax benefits.
The conclusion of transactions by the same citizen on behalf of the two organizations is not a reason for recognizing taxpayers as unfair, and the resulting tax benefit is unreasonable, in the absence of other signs of dishonesty.
These organizations are interdependent, and this gives inspectors a chance to try to prove the use of prices that do not correspond to market prices and recalculate taxes based on market prices.
It is safer to make different directors in companies that make transactions among themselves.
Not a penny for the soul: there is neither own nor leased property
The created LLCs rented only jobs, and the main organization, the companies did not have their own assets and equipment. Therefore, the tax authority had a very logical question: “How could they independently produce products without any funds?”
But the courts do not always support this argument of the tax authorities. For example, in the Decree of the AU ZSO dated 03.03.2015. No. Ф04-16255 / 2015 in case No. А70-4269 / 2014, IP-employees used property exclusively rented from the main organization, and the tax authorities could not prove how this fact affected the results of the main company.
The conscientious person shall have ownership or lease premises, as well as equipment necessary for work. If this symptom is absent, tax authorities may doubt the reality of the transactions concluded.
Do the same thing under one roof
In addition to the fact that the companies were located in the same territory, they performed the same work: the type of activity for OKVED coincided. But doing business at one address is not an indicator of self-reliance and dishonesty in the absence of other criteria.
All 3 companies worked side by side at the same production site, which is a single technological complex, the separation of which is impossible. There was no equipment of its own, so they used the equipment of the main organization “for no reason”.
A similar “hit” is not uncommon. For example, supposedly, different stores recognized it as “a single whole”, because there is only one entrance to the trading floor, there are no dividing partitions, and there are one cash register equipment with a terminal at all.
In the above cases, several basic signs of independence and good faith have been violated. When splitting a business, a business goal must be present. If companies operate in the same building, then their activities should vary. Each company must have its own equipment owned or leased. With a properly structured work, in such cases, the tax authorities are not afraid. In accordance with the collective agreement. Workers from all three companies helped each other: they took products safely, changed shifts, and finished unfinished work. In addition, the administrative and managerial apparatus, as well as part of the employees of the workshop of the main organization, worked part-time at LLC-shki. And this is perhaps one of the most flagrant violations that proves the “integrity” of companies. Comparing other signs, the tax authorities came to the conclusion that imitation of economic activity.
Typical features of general management include: one legal address; one book of complaints and suggestions; single sign; unified system of promotions and discounts on goods sold; receiving orders from the management of another organization; accounting of different taxpayer.