Andrey Sokolov

Articles written

Like many other tax and financial crimes, cashing out money for the purpose of tax evasion threatens the participants in this scheme with severe liability. The penalty for illegal cashing, committed with the participation of an individual - an individual entrepreneur, is specified in article 198 of the Criminal Code of the Russian Federation. If the cashing out operation took place with the participation of a bank, private or state organization, then the degree of responsibility of fraudsters will be determined under article 199 of the Criminal Code of the Russian Federation.

Cashing out money should not be confused with another similar article of the Criminal Code - money laundering (Article 174 of the Criminal Code). In this case, the financial transaction occurs in the reverse order: cash acquired by criminal means is legalized by crediting to a bank account. One thing unites these fraudulent schemes - they all violate the law and cause damage economic security countries.

Cash out schemes

How exactly does the cashing out of funds take place and why is it necessary for the company's management? At first glance, it may seem that cashing out is carried out quite legally, because there is no fraud with borrowed funds. The director of the company or a private entrepreneur has the authority to sign payment documents for withdrawing money from the account. However, any transaction through the bank's current account must subsequently have a legal explanation. The purpose of cashing out is not to withdraw money from the account (this can be done without breaking the law), but to fictitiously increase the gross expenses of the organization.

By carrying out a money transfer operation for the performance of non-existent services, the company's management unlawfully understates the amount of profit of its enterprise. Accordingly, the tax base decreases.

The owner of a one-day company, with the participation of which the cashing out takes place, receives a significantly lower percentage for mediation in a scam than the amount that the owner of the money would have to pay to the state in the form of taxes. In addition, some cashing schemes allow transactions to be carried out without an intermediary, through the production of false documentation.

Cashing out occurs according to the following schemes:

• through one-day companies;
• with the participation of the bank;
• through individuals- IP;
• using stolen or false passports of individuals;
• using certificates for receiving maternity capital.

Each of these schemes has characteristic differences. However, they also have common features- fictitious nature of the transaction and contradiction to the law. To understand the procedure for cashing money from a bank account, you should consider in detail the most commonly used schemes.

Through IP

Unlike the use of a specially registered one-day firm, cashing out through the involvement of individual entrepreneurs (IP) as participants in a fraudulent scheme will subsequently be more difficult to prove. Indeed, unlike a shell company, which is liquidated immediately after the operation is completed, a private entrepreneur does not disappear anywhere. And if necessary, he will be ready to confirm his words in court.

However, the risk is also higher. If the investigator proves the fictitiousness of the transaction and the fact of tax evasion, then not only the director of the company who carried out the cashing out, but also the entrepreneur who was a fictitious partner in the transaction may end up in prison.

So, how does cashing out through IP take place? Initially, a contract for the provision of works or services is concluded between an individual entrepreneur and a company. Among the latter, those are most often used, the fact of which is difficult to track: setting up equipment, consulting, conducting trainings, transporting goods and similar work. One way or another, in the event of a check in two or three months, it will be almost impossible to determine whether the services specified in the contract were actually provided. Unless one of the participants in the transaction makes some mistake or there is a witness who will refute the fact that the work was done.

For the provision of a non-existent service, money is transferred to the IP bank account. The entrepreneur cashes them out and gives them to the director of the company. The amount of commission for individual entrepreneurs is negotiated in advance.

Through LLC

It is a little more difficult to cash out funds within the company itself, without the participation of an intermediary, but such a scheme does not require the participation of an intermediary. So, the director does not need to share with anyone.

Quite often, cashing out occurs by overestimating the gross costs of the enterprise. For example, for a company's fleet of non-cash payment acquired a large number of gasoline coupons. Of course, a significant part of these coupons is then sold for cash. The tax base is reduced by several million rubles. The only drawback here is that such a scheme is well known to the fiscal authorities. Accordingly, the result of such an operation will be the accrual of a significant fine.

In terms of legality, the least dubious cashing out of money occurs by accruing dividends to the company's management. The law gives the founders of an LLC the right to pay dividends to themselves. The amount of taxes paid in this case will be less than when paying income tax.

Another way to minimize taxation is to issue a long-term loan to the head of the company. Formally, cashing out does not take place here, since the director draws up long-term loan to himself, usually minimum interest or no payment at all.

Through debit cards

Cashing out funds through debit cards of nominees occurs through the purchase of existing bank cards or issuing cards through an accomplice in the bank for false documents (homeless, deceased, etc.). The meaning of this operation is to split the money converted into cash.

The current legislation provides that banks must report to Rosfinmonitoring about any financial transactions, where the transaction size exceeds 600 thousand rubles. To remain unnoticed, the director of the enterprise uses a fictitious one-day firm with several dozen non-existent employees. After the transfer of money from the company's account to a one-day company, its director (who exists only on paper, since the company was opened, most likely, also on a stolen passport) pays the same fictitious employees. If cashing out involves 20 debit cards, in one day you can withdraw up to 10 million rubles in cash, after which the procedure can be repeated several more times.

This method of cashing out does not always happen with the help of purchased or fake debit cards. Participants in the illegal scheme may well be real citizens with whom civil contract. However, for this they must be individual entrepreneurs(IP).

Is it legal to cash out

Illegal cashing, although it promises considerable profit, has one significant drawback - it threatens criminal liability to all participants in this scheme. In addition, the withdrawn money will be confiscated, and this implies the loss of several million rubles for each transaction.

Can cashing out be made completely legal? If we are not talking about tax evasion of the organization, but about minimizing the amount of taxes, then this is quite real.

On this moment the least controversial, from the point of view of the law, cashing out can be carried out through a long-term interest-free loan with the subsequent transfer of funds to a deposit account in a bank. In this case, it is not necessary to use figureheads or family members for this. If we are talking about an organization with one founder, then issuing a loan to buy an apartment or house for up to 20 years will not be in conflict with the law. And since legally it will be loan funds deposited in a personal bank account, and not taxable income, then pay 13% income tax they won't have to.

Of course, after 20 years, the loan will have to be repaid. However, it is difficult to judge what the real value of this money will be by that time, taking into account inflation and the ruble exchange rate. In addition, within 20 years, the company itself may go bankrupt or close for other reasons.

Responsibility for cash withdrawal

Illegal cashing out through a one-day company or in another illegal way threatens the organizers and participants of the criminal scheme with liability under Article 198 of the Criminal Code of the Russian Federation (for individuals) and Article 199 of the Criminal Code of the Russian Federation (for legal entities). According to the provisions specified in paragraph 1 of Article 198 of the Criminal Code, tax evasion committed in large size(withholding amount exceeds 10% of total amount assessed taxes), provides:

• forced labor up to 12 months;
• arrest up to 6 months;
• imprisonment up to 12 months.

The same actions that involve cashing out more than 20% of the total amount of taxation increase maximum size a fine of up to half a million rubles, and imprisonment - up to 3 years.

It is worth considering that paragraph 2 of this article of the Criminal Code allows for the release from punishment of participants in a criminal scheme if they first came to the attention of law enforcement officers by cashing out, and at the same time fully paid off all fines and taxes accrued to them.

Article 199 of the Criminal Code of the Russian Federation, which clarifies the punishment for cashing out money from organizations on a large scale, or any other fraud with tax reporting for the purpose of illegally concealing the amount payable to the treasury of the state, provides:

• fine from 100 to 300 thousand rubles;
• forced labor or imprisonment up to two years;
• arrest up to 6 months.

I studied at the Nizhny Novgorod police school, which specializes in combating economic crime. After her, for several years he worked in the structures of the Ministry of Internal Affairs of the city of Ivanovo in the department for combating economic crimes, then he moved to work in the tax police, where he worked as a detective for a couple of years.

In 2003, the tax police was disbanded, and I found myself on the other side of the barricades. While working in the tax police, I saw enough of how people made money on various scams and machinations, and there was a temptation to engage in "cashing out". In this business, money is earned literally from the "air" - the money of one of the companies comes to the 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 translated through me small amounts about 100,000 rubles per month. At that time, my percentage was about 3.5%, and if we take into account that the bank took 1%, then from 100,000 rubles the earnings were only 2,500 rubles. But the business grew. My clients began to recommend me to others, more and more of them. I started to expand: I created new LLCs, attracted employees and cashed everything in large volumes. Then large wholesale companies began contacting me, which cash out money for Moscow end customers. They ordered huge amounts.

Today in Moscow the cost of "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" 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 sold money to Moscow for 3.5%, and they sold it to the final buyer for 5%.

IN big banks cash-in schemes go well, especially if the cash-in company finds a connection with the head of the local branch and pays him a "second" salary.

Bankers themselves give recommendations to partners on "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 are at risk of losing their license, are more worried and let them work less often and with small amounts. Although if the owner of the bank understands that he does not earn money on his bank or incurs losses, then he "sells" it to cashiers, or competes with them.

A typical apotheosis of the story with the cashier banker - the Central Bank check comes to him and points to violations. The owner of the bank estimates the timing of the check and begins to engage in "cashing out" on a serious scale in order to earn the maximum amount of money and, in addition, also 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, buying up scrap metal was popular. Individuals rent scrap for 50,000 rubles to a company that buys metal. The company must withdraw money from the bank to pay them. The latter asks for documents - copies of the passports of the people who handed over the metal. Fake or lost passports of people are provided to the bank and the amount of 1.5 million rubles is issued on them. The company submits an application to the bank for this amount and receives the money. Later, cash is transferred to customers who have previously transferred non-cash to a scrap collection company.

Bankers often turn a blind eye or make a condition: "we give you twenty a month, but no more." The company agreed and cashed out 20 million rubles a month, while scrap metal was actually handed over for 500,000 rubles.

Firms that buy vegetables and fruits from farmers, buy honey or herbs from the population act in a similar way.

Are bankers always aware of schemes? Certainly. Although they agreed to work with us not only because of "second salaries". In some banks, they didn’t take money, but they worked, because they officially received from transactions a large percentage. Although some credit organizations basically didn't work with us.

In working with banks, we also used the usual schemes: we removed from plastic cards individuals, from the accounts of legal entities, used promissory notes, 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 retail operators, large networks, 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 confusing cash flows. We cashed out 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 business is employee theft. The director of one of the hundreds of scheme LLCs suddenly takes the money and breaks off somewhere abroad. Usually, a special fund is set up for crisis situations, and incomes cover losses. There are situations with a risk to life - raids and theft. Collectors were shot at my friend's place in Moscow. This is a very dangerous business.

The bad thing happened to me too. When the volume of cashed out went off scale for billions of rubles, at some point I was arrested by the FSB.

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 dealt with me, but the FSB. They made a little show trial out of me.

While the investigation was going on, I had to spend a year in a pre-trial detention center. As a result, I gave a confession, the criminal case for me ended with the fact that I was counted for the period that I spent in the detention center. What did I conclude? When I worked, I thought that since I didn’t steal from a specific person, then this is a normal business. But then I realized that it’s still theft - no taxes are paid from cashed money. Before, I didn't think about it or didn't understand it.

Because cash flow ran out of the old business and I was broke, I decided to create a Crime Finance company. Now I suggest that firms look for illegal schemes. For example, I conduct master classes - I tell how cash-out companies 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.

It's simple, it allows one company to shift the tax burden to another, because formally your company was not a participant in any trade transaction, and therefore formally did not receive a profit. And therefore your company does not have to pay anything, it is extremely profitable, convenient and safe during tax audits.

Why do you need us for the transit of money?

There are situations when, for some reason, it is not necessary that the name of your company participate in any financial or commercial transaction. Having used the money transit service, you can pay for any goods, services, real estate abroad or transfer money to your personal account while fully maintaining your confidentiality. Therefore, we always have partner companies for which turnovers from various companies with similar activities pass daily, so that there are no suspicions during tax audits.

What is the benefit of money transfer?

Of course, its cost, which, as a rule, is only 1.0% of the amount you transfer, which is incomparably more profitable than, for example, making a payment from your company account and paying taxes on your own. It's another one effective method minimize taxes.
The transit of money can be carried out with an indication of an unlimited number of intermediaries in the scheme, which can be both residents of one country and different ones. Accounts of legal entities and private entrepreneurs can participate in the scheme.

When optimizing taxation, borrowers often use the services of so-called "transit" companies, as a result of which, the result of the analysis financial activities borrower does not give the bank a real picture…

When optimizing taxation, borrowers often use the services of so-called "transit" companies, as a result of which, the result from the analysis of the borrower's financial activities does not give the bank a real picture of its financial position. This article discusses the signs of "transit" companies and the scheme of "optimization" of the taxable base, in order to determine the real financial condition borrower.

Functions of the "transit" company

. Artificial "increase" of the borrower's turnover.

Some borrowers understand that one of the conditions for granting a loan is the availability of annual revenue approximately 2 times the amount of the loan. But since not all companies have the necessary turnover, they turn to the services of TKR, which acts as a fictitious buyer/counterparty. This service costs approximately 0.2% of turnover.

. "Withdrawal" of cash

When optimizing taxation, the borrower retains the profit that he “withdraws” from the company using the services of TCR. A fictitious contract for the supply / performance of services is concluded, an act of acceptance of the transfer is signed and sent cash at the TRC. The shopping mall, in turn, cashes out funds by: using cards of individuals, through currency operations, by buying "cache" from retail chains, etc. This service costs from 3.5 to 7% of the request amount.

. "Optimization" of taxation

Consider the scheme in the following example:
The borrowing company is engaged in construction and installation works. In 2013, the revenue amounted to 100 million rubles. (debit turnovers account 62 minus VAT). The real cost amounted to 70 million rubles. The payroll of administrative personnel is a minimum wage per month. 100 tr. (10 people), taxes per month. with payroll - 43 tr. (including 13% personal income tax), taxes per year - 516 tr. Income tax 20%. VAT - 18%. Let's calculate its real profitability when paying all taxes:

VAT \u003d (100 * 0.18) - (70 * 0.18) \u003d 18 - 12.6 \u003d 5.4 m.r. VAT payable to the budget
Taxes with payroll = 516 tr.
Income tax APPROXIMATELY (since tax accounting differs from accounting) = (100-70) * 0.20 = 6 m.r.
Total net profit\u003d 100-70-5.4-0.5-6 \u003d 18.1 m.r.
Profitability = 18.1/100 = 18%

In order to optimize taxation, the borrower enters into a subcontract agreement with TCR at 25 m. in year. Signs the act of acceptance and transfer and reflects the costs in the cost. The result is the following picture:

VAT \u003d (100 * 0.18) - (95 * 0.18) \u003d 18 - 17.1 \u003d 0.9 m.r. VAT payable to the budget
Taxes with payroll = 516 tr.
Income tax APPROXIMATELY (since tax accounting differs from accounting) \u003d (100-95) * 0.20 \u003d 1 m.r.
Total net profit \u003d 100-70-0.9-0.5-1 \u003d 27.6 m.r.
Profitability = 27.6/100 = 27.6%

You can see this operation in the credit turnover of account 60.1. At the same time, payment will be “hanging”, as according to the documents, the work has been completed but not paid. This is precisely the first sign that the operation is "fictitious". This amount can hang from 2 quarters to 3 years, until the accountant writes it off or transfers it to bills for 76, which will hang endlessly on the balance sheet. "Advanced" accountants "drive" the money and close the "hanging" accounts payable so that there are fewer questions from both the bank and the Federal Tax Service.

Signs of TRK

So, let's move on to the signs of the shopping center, in order to understand the "inflated" revenue from the borrower or not, its real profitability and in order not to accidentally lend to the shopping center itself

• Founder and CEO TRC rolled into one
• The founder/general director is also the founder/general director in other companies
• TRK has no credit history
• The term of operation of the shopping center is less than 3 years
• There may be frequent director changes
• No accountant on staff
• The contract concluded with the shopping center will not include a landline telephone (and an office, in principle, too)
• The transaction from the fuel dispenser at the borrower will be “hanging” - without payment
• The contract with the SEC will be a "framework" - without the amount, detailed terms, schedules
• The founder/director of the shopping and entertainment center will most likely have a spoiled credit history, security problems or he will be a non-resident of the Russian Federation.

That's basically it. I wish you to be more vigilant when lending to borrowers with signs of a shopping mall!