“Self-employed come out of the shadows!”: transfers from card to card as a way of avoiding taxes come to an end?
From x/f ” Night watch»
Recently, state Duma deputies approved the introduction of a special tax regime for self-employed citizens in Russia. The widespread practice in Russia of entrepreneurs (self-employed and individual entrepreneurs) using transfers from card to card as a way to avoid taxes is coming to an end? His opinion is divided, the General Director of the company “Check-online” Constantine Shitikov
Starting in mid-summer, a multi-million-dollar army of Tutors, housekeepers, nannies, auto workers, and other “freelancers” working “privately” began to actively transfer their clientele from payment “from card to card” to cash. They do not want to “Shine” once again in front of the tax service, which allegedly started tracking transactions of individuals. And their fears are not unfounded: the authorities are really seriously concerned about “whitewashing” this category of entrepreneurs.
So, 15 October 2018, the Russian state Duma adopted in the third final reading the bill on introduction in the country of tax for self-employed (officially called “Tax on professional income”). In the experimental mode, the new tax will be collected only in Moscow, the Moscow and Kaluga regions and Tatarstan from January 2019. Other regions can enter it at any time on their own. The tax rate is set at 4 % of income from working with individuals and 6 % for working with organizations. Those whose annual income does not exceed 2.4 million rubles (200 thousand rubles per month) will be able to use the new tax regime.
Here, returning to the subject of control of online payments, it is worth Recalling that all the talk about the fact that private money transfers from card to card will be taxed, began with the entry into force from 1 July 2018 amendments to article 86 of the Tax code (NK) the Russian Federation, according to which all banks are required to provide the Federal tax service (FTS) all the data on the movement of money on Bank cards of individuals upon demand of a tax. In order not to sow unnecessary panic, we must immediately make a reservation that income from transactions between family members or close relatives is not subject to any taxes on personal income (personal income tax) (paragraph 5 of article 208 of the tax code), as well as” transfer-gift ” from an individual (paragraph 18.1 of article 217 of the tax code).
But the money received by individuals as payment of goods, services, remuneration for work or contracts of civil nature as recognized and recognized as income taxable in the established procedure (article 209 of the tax code). By the way, representatives of banks have repeatedly noted that an increasing number of “physicists” specially opened card accounts and actively used them to pay for various kinds of goods and services. Despite the fact that for such citizens who are actually engaged in business without registration, such transfers, as mentioned above, are taxable income, but these citizens are in no hurry to pay taxes on their income. As a General rule (excluding the new “tax for the self-employed”), if a citizen who received income is a resident of the Russian Federation, he must pay personal income tax on the amount received in the amount of 13 %, if a non-resident-30 %.
According to internal statistics of the Central Bank of the Russian Federation, currently quarterly turnover from transactions of citizens in individual banks reaches tens of billions of rubles. For example, in the first quarter of last year, individuals, clients of Tinkoff Bank, made transfers from card to card in the amount of about 70 billion rubles, and in VTB and VTB 24, the volume of such transfers amounted to about 37 billion rubles, for Sberbank, the figure is 2.6 trillion rubles at all.
Thus, according to the law № 115-FZ “On counteraction to legalization (laundering) of incomes obtained in a criminal way, and terrorism financing”, the Bank, establishing the fact of receipt of funds the client already has the right to demand information about their origin, and receiving no answer, the right to block the account. Banks can do the same if they suspect individuals of illegal business activities. In turn, if the Federal tax service can prove this, the offender will still have to pay 13 % tax on the amount received and 20 % of the fine. And in this situation, I would recommend that self-employed taxpayers do not hesitate for a long time — after all, the state’s proposed 4-6% of “professional income” clearly looks preferable to 13% of personal income tax and possible sanctions.