Налоговая сцепилась с очередным сборщиком электроники - «ТВ-Альянсом»

Фото rugrad.eu

{"ID":"572403","~ID":"572403","TAGS":"тв-альянс, налоговая, ФНС, суд","~TAGS":"тв-альянс, налоговая, ФНС, суд","NAME":"Налоговая сцепилась с очередным сборщиком электроники - «ТВ-Альянсом»","~NAME":"Налоговая сцепилась с очередным сборщиком электроники - «ТВ-Альянсом»","IBLOCK_ID":"54","~IBLOCK_ID":"54","IBLOCK_SECTION_ID":"1355","~IBLOCK_SECTION_ID":"1355","DETAIL_TEXT":"\r\n\u003Cp\u003EНалоговая сцепилась с очередным сборщиком электроники. На этот раз под прицел налоговиков попала компания \u0026laquo;ТВ-Альянс\u0026raquo; (директор - Владимир Гасанов), принадлежащая обществу инвалидов \u0026laquo;Тандем\u0026raquo; (председатель - Валерий Астров), зарегистрированному в Москве. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E В начале 2012 года межрайонная ИНФС России №9 по городу Калининграду составила акт о результатах налоговой проверки деятельности компании в 2009 году, который предполагал начисление компании в качестве неуплаченных налогов, пени и штрафов 27,4 млн руб. В июле 2012 года \u0026laquo;ТВ-Альянс\u0026raquo; оспорил результаты проверки в региональном управлении ФНС, которое отменило решение инспекции только в части доначисления 1,2 млн руб. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Не удовлетворившись итогами досудебного выяснения отношений, телесборщики подали в суд, который посчитал неправомерным доначисления налоговой в размере уже 17,6 млн руб. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Как видно из решения суда, основной претензией инспекторов было искусственное занижение налоговой базы по налогу на прибыль, что якобы осуществлялось путем заключения договоров оказания услуг по сборке техники и ее транспортировке с компаниями, которые толком не имеют ни сотрудников, ни оборудования, и ежегодно сдают нулевую отчетность. В частности, речь шла о компаниях ООО \u0026laquo;ТамКов\u0026raquo;, ООО \u0026laquo;Вторая промгруппа\u0026raquo; и ООО \u0026laquo;Стандарт-плюс\u0026raquo;. При этом интересно, что несмотря на снижение налоговой базы у \u0026laquo;ТВ-Альянса\u0026raquo;, фактически деньги данным компаниям не перечислялись. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E В ходе досудебных консультаций представители компании уверяли, что выплатили долг компаниям в следующем налоговом периоде, то есть в 2010 году, однако документальных подтверждений предоставить не смогли. Позже, уже в суде, стало известно, что \u0026laquo;подрядчики\u0026raquo; переуступили право долга некому ООО \u0026laquo;Себер\u0026raquo;, таким образом \u0026laquo;ТВ-Альянс\u0026raquo; им уже ничего не был должен, и снижение налоговой базы считалось корректным. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Налоговые инспектора дошли до того, что потребовали от сборщиков предоставить им данные о количестве людей, приходящих на завод с проходной - чтобы оценить реальный вклад подрядчиков, привлечение которых потребовалось, как утверждал \u0026laquo;ТВ-Альянс\u0026raquo;, в связи с возросшей загрузкой предприятия. Впрочем, в предоставлении этих данных налоговой было отказано. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Тогда инспектора решили зайти через законодательство об ОЭЗ. В частности, они отметили, что в документах, которые \u0026laquo;ТВ-Альянс\u0026raquo; подавал в Калининградскую торгово-промышленную палату, чтобы доказать достаточность переработки и освободить комплектующие от уплаты таможенных пошлин, расходы на выплаты подрядчикам ООО \u0026laquo;ТамКов\u0026raquo;, ООО \u0026laquo;Вторая промгруппа\u0026raquo; и ООО \u0026laquo;Стандарт-плюс\u0026raquo; вообще не указывались. Однако суд на это констатировал, что компания может показывать не все свои расходы \u0026mdash; главное, чтобы указанных хватило на для соответствия критериям достаточности переработки. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Секрет успеха \u0026laquo;ТВ-Альянс\u0026raquo; в борьбе с налоговой оказался довольно прост \u0026mdash; все звенья цепочки занижения налоговой базы, несмотря экономическую нецелесообразность конструкции, должны исправно подтверждать фактическое наличие сделок, и тогда исходя из презумпции невиновности налогоплательщика, суд вынесет оправдательный вердикт. В случае с \u0026laquo;ТВ-Альянсом\u0026raquo; руководители \u0026laquo;подрядчиков\u0026raquo;, которые по документам даже не получили зарплату, подтверждали, что сделки совершались, а оборудование реально ими собиралось. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Единственное, что не удалось оспорить \u0026laquo;ТВ-Альянсу\u0026raquo; - это доначисление налоговой порядка 10 млн руб. Компания пыталась снизить налоговую базу по налогу на прибыль за счет причисления к \u0026laquo;сомнительной\u0026raquo; задолженности долгов ООО \u0026laquo;Себер\u0026raquo;, однако выяснилось, что \u0026laquo;Себер\u0026raquo; довольно тесно связан с \u0026laquo;Альянсом\u0026raquo; - эта компания на комиссионной основе торговала бытовой техникой, собранной на самом \u0026laquo;ТВ-Альянсе\u0026raquo;. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Отметим, что \u0026laquo;ТВ-Альянс\u0026raquo; является ныне действующим предприятием и располагается в Калининграде на 4-й Большой окружной, 102.\u003C\/p\u003E\r\n","~DETAIL_TEXT":"\r\n\u003Cp\u003EНалоговая сцепилась с очередным сборщиком электроники. На этот раз под прицел налоговиков попала компания \u0026laquo;ТВ-Альянс\u0026raquo; (директор - Владимир Гасанов), принадлежащая обществу инвалидов \u0026laquo;Тандем\u0026raquo; (председатель - Валерий Астров), зарегистрированному в Москве. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E В начале 2012 года межрайонная ИНФС России №9 по городу Калининграду составила акт о результатах налоговой проверки деятельности компании в 2009 году, который предполагал начисление компании в качестве неуплаченных налогов, пени и штрафов 27,4 млн руб. В июле 2012 года \u0026laquo;ТВ-Альянс\u0026raquo; оспорил результаты проверки в региональном управлении ФНС, которое отменило решение инспекции только в части доначисления 1,2 млн руб. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Не удовлетворившись итогами досудебного выяснения отношений, телесборщики подали в суд, который посчитал неправомерным доначисления налоговой в размере уже 17,6 млн руб. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Как видно из решения суда, основной претензией инспекторов было искусственное занижение налоговой базы по налогу на прибыль, что якобы осуществлялось путем заключения договоров оказания услуг по сборке техники и ее транспортировке с компаниями, которые толком не имеют ни сотрудников, ни оборудования, и ежегодно сдают нулевую отчетность. В частности, речь шла о компаниях ООО \u0026laquo;ТамКов\u0026raquo;, ООО \u0026laquo;Вторая промгруппа\u0026raquo; и ООО \u0026laquo;Стандарт-плюс\u0026raquo;. При этом интересно, что несмотря на снижение налоговой базы у \u0026laquo;ТВ-Альянса\u0026raquo;, фактически деньги данным компаниям не перечислялись. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E В ходе досудебных консультаций представители компании уверяли, что выплатили долг компаниям в следующем налоговом периоде, то есть в 2010 году, однако документальных подтверждений предоставить не смогли. Позже, уже в суде, стало известно, что \u0026laquo;подрядчики\u0026raquo; переуступили право долга некому ООО \u0026laquo;Себер\u0026raquo;, таким образом \u0026laquo;ТВ-Альянс\u0026raquo; им уже ничего не был должен, и снижение налоговой базы считалось корректным. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Налоговые инспектора дошли до того, что потребовали от сборщиков предоставить им данные о количестве людей, приходящих на завод с проходной - чтобы оценить реальный вклад подрядчиков, привлечение которых потребовалось, как утверждал \u0026laquo;ТВ-Альянс\u0026raquo;, в связи с возросшей загрузкой предприятия. Впрочем, в предоставлении этих данных налоговой было отказано. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Тогда инспектора решили зайти через законодательство об ОЭЗ. В частности, они отметили, что в документах, которые \u0026laquo;ТВ-Альянс\u0026raquo; подавал в Калининградскую торгово-промышленную палату, чтобы доказать достаточность переработки и освободить комплектующие от уплаты таможенных пошлин, расходы на выплаты подрядчикам ООО \u0026laquo;ТамКов\u0026raquo;, ООО \u0026laquo;Вторая промгруппа\u0026raquo; и ООО \u0026laquo;Стандарт-плюс\u0026raquo; вообще не указывались. Однако суд на это констатировал, что компания может показывать не все свои расходы \u0026mdash; главное, чтобы указанных хватило на для соответствия критериям достаточности переработки. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Секрет успеха \u0026laquo;ТВ-Альянс\u0026raquo; в борьбе с налоговой оказался довольно прост \u0026mdash; все звенья цепочки занижения налоговой базы, несмотря экономическую нецелесообразность конструкции, должны исправно подтверждать фактическое наличие сделок, и тогда исходя из презумпции невиновности налогоплательщика, суд вынесет оправдательный вердикт. В случае с \u0026laquo;ТВ-Альянсом\u0026raquo; руководители \u0026laquo;подрядчиков\u0026raquo;, которые по документам даже не получили зарплату, подтверждали, что сделки совершались, а оборудование реально ими собиралось. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Единственное, что не удалось оспорить \u0026laquo;ТВ-Альянсу\u0026raquo; - это доначисление налоговой порядка 10 млн руб. 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