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05/12/2025
Friday
THIS DAY IN HISTORY:
5 December 
1936 The Stalinist Constitution of the USSR was adopted.
1936 the Stalinist constitution of the USSR was adopted.
1484 Pope Innocent VII initiated the "witch hunt".
1456 An earthquake that destroyed Naples occurred - 35 thousand people died.
1456 occurred an earthquake that destroyed Naples - 35 thousand people died.
5 December
1936 The Stalinist Constitution of the USSR was adopted.
1936 the Stalinist constitution of the USSR was adopted.
1484 Pope Innocent VII initiated the "witch hunt".
1456 An earthquake that destroyed Naples occurred - 35 thousand people died.
1456 occurred an earthquake that destroyed Naples - 35 thousand people died.
ÔÍÑ ÎÏÈÑÀËÀ ÎÑÍÎÂÍÛÅ ÍÅÇÀÊÎÍÍÛÅ ÑÕÅÌÛ ÎÏÒÈÌÈÇÀÖÈÈ ÏÎ ÍÄÔË È ÑÒÐÀÕÎÂÛÌ ÂÇÍÎÑÀÌ
Tax authorities have released a list of popular illegal methods aimed at reducing personal income tax and insurance contributions. According to Mikhail Sergeev, head of the Federal Tax Service's profile department at the St. Petersburg Tax Forum, all violations can be divided into two main types.
The first type is a direct underestimation of the tax base. The second type is manipulation of the calculation methodology, in which formal compliance with legislation is combined with an actual reduction in obligations.
Within the first category, there are often "black and gray" schemes that the inspection has already successfully identified. A striking marker of such schemes is salary. If its size is at the minimum wage level or significantly deviates from the industry average for the region, the Federal Tax Service pays special attention to the organization. In particular, it focuses on the points of receipt of orders on the sites of online retailers. Similar cases have already been identified before.
As for the second group, here the business resorts to the substitution of labor relations. A common tactic is to register employees as self–employed or to register the CEO as an individual entrepreneur. Fictitious payments are made through the sole proprietor, the funds are cashed out with the payment of 6% tax, and then transferred to the staff through donation agreements.
Experts emphasize that the Federal Tax Service actively uses automated comparison of transfers of legal entities with data on accrued personal income tax and contributions. Tax consultants point out that such an analysis helps to find possible deviations and serves as the basis for a deeper check. Discrepancies found often lead to a full-fledged tax audit.
A separate example of illegal optimization was recorded in the Nizhny Novgorod region. Here, a number of companies accrued a large share of wages as a way to compensate for harmful working conditions, thereby trying to avoid paying personal income tax. At the same time, the preferential payments were received not by the production staff, but by the administrative and managerial staff. According to estimates by the Federal Tax Service, the scale of the discrepancy between real payments to individuals and the official tax base reaches 3 trillion rubles.
Photo: Freepik
The first type is a direct underestimation of the tax base. The second type is manipulation of the calculation methodology, in which formal compliance with legislation is combined with an actual reduction in obligations.
Within the first category, there are often "black and gray" schemes that the inspection has already successfully identified. A striking marker of such schemes is salary. If its size is at the minimum wage level or significantly deviates from the industry average for the region, the Federal Tax Service pays special attention to the organization. In particular, it focuses on the points of receipt of orders on the sites of online retailers. Similar cases have already been identified before.
As for the second group, here the business resorts to the substitution of labor relations. A common tactic is to register employees as self–employed or to register the CEO as an individual entrepreneur. Fictitious payments are made through the sole proprietor, the funds are cashed out with the payment of 6% tax, and then transferred to the staff through donation agreements.
Experts emphasize that the Federal Tax Service actively uses automated comparison of transfers of legal entities with data on accrued personal income tax and contributions. Tax consultants point out that such an analysis helps to find possible deviations and serves as the basis for a deeper check. Discrepancies found often lead to a full-fledged tax audit.
A separate example of illegal optimization was recorded in the Nizhny Novgorod region. Here, a number of companies accrued a large share of wages as a way to compensate for harmful working conditions, thereby trying to avoid paying personal income tax. At the same time, the preferential payments were received not by the production staff, but by the administrative and managerial staff. According to estimates by the Federal Tax Service, the scale of the discrepancy between real payments to individuals and the official tax base reaches 3 trillion rubles.
Photo: Freepik
10.11.2025
