Since 2017, tax optimization schemes that until recently were considered relatively legal can result in losing your business and going to court.
Thus, the Volgograd company was assessed additional taxes of 200 million rubles. for splitting up the business. The tax office considered that several companies and individual entrepreneurs under different regimes are one organization, and united them.
As a result: the inspectorate accused the director of tax evasion and demanded to pay everything that the company would have owed if it had been on a common system.
The Constitutional Court sided with the inspectors. The once successful company went bankrupt, its accounts and property were seized, and the entrepreneur was put on trial.
Briefly, the state’s position regarding taxes can be formulated as follows. Yes, the president promised not to raise rates until 2019, despite the budget deficit. But no one forbade the Ministry of Finance from gradually reducing benefits, and the Federal Tax Service from achieving an increase in tax collection by identifying tax optimization schemes. The latter circumstance is one of the reasons for the increased activity of inspectors.
How to optimize taxes using simplification
When using a simplified taxation system, a company pays either 6% of income or 15% of income reduced by expenses, but not less than 1% of income. The company also pays insurance premiums to the Pension Fund and the Federal Compulsory Medical Insurance Fund - these amounts reduce the single tax. However, when using the object of taxation “income”, the tax can be reduced by no more than 50% (clause 3.1 of Article 346.21 of the Tax Code of the Russian Federation).
Read the CEO e-magazine article and learn about five legal ways to reduce your tax burden using a simplified approach.
Not entirely legal and even dangerous tax optimization schemes
Business fragmentation
The business is divided into several LLCs or individual entrepreneurs, which are transferred to a simplified taxation regime. Individually, they meet the criteria of the Tax Code of the Russian Federation for applying the simplified tax system, but in total they would have to pay taxes under the general system. there must be different leaders
Alternatively, entrepreneurs can register several individual entrepreneurs controlled by the main company in order to remain on UTII. For example, to divide a trading platform that they rent from the parent company. However, in fact, several companies operate as one.
- New methodology for identifying tax violations: how to work with the Federal Tax Service
The practitioner tells
Irina Lebedeva, Executive Director of EXPERTA Group of Companies, St. Petersburg
The Federal Tax Service will try to prove intent in the taxpayer’s actions to split the business. To do this, tax officials inspect the premises and territory, interview employees, and analyze the flow of funds in current accounts. In this way, inspectors are trying to identify the person to whom the department managers report, and to detect common storage facilities, loaders and other personnel.
How to dispel suspicions. The company must confirm the isolation of the separated organizations and individual entrepreneurs. This can be evidenced by:
- different legal addresses and office premises, as well as the absence of intersections in the production process;
- keeping records and submitting reports by different persons or service companies, separate storage and reporting;
- the fact that the company does not terminate contracts with counterparties and does not re-sign them to a related organization when approaching the income limit on the simplified tax system;
- isolation of the retail space of individual entrepreneurs on UTII with their cash registers, employees and warehouse premises from the company’s premises.
Example
The inspection suspected the Metallurgservice company of splitting up its business in order to preserve the right to UTII. And she added additional taxes, penalties and fines in the amount of 14 million rubles. The dispute reached the Presidium of the Supreme Arbitration Court of the Russian Federation.
The court sided with the defendant. He decided that the company had indeed ceased operations and a new legal entity was organized on its basis. This conclusion was also made because the tax office did not prove the nominal status of other individuals in the new organization. Their share was 75% of the authorized capital. The taxpayer, whom they tried to present as the only real beneficiary, owned 25% (resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 04/09/2013 No. 15570/12 in case No. A60-40529/2011).
Registration of employees as individual entrepreneurs
Employees are fired and registered as individual entrepreneurs. The company then enters into contract or service agreements with them. Employment agreements are concluded only with employees whose positions are provided for in the staffing table.
This tax optimization scheme allows you to save on insurance contributions to the Pension Fund, on payments to the Federal Compulsory Medical Insurance Fund and the Social Insurance Fund (up to 30% of the wage fund) and 13% of personal income tax. Individual entrepreneurs have the right to use the simplified tax system, patents and UTII. Accordingly, instead of salary taxes, employees will pay 6% of turnover.
Despite the fact that individual entrepreneurs must pay mandatory contributions to the funds (27,990 rubles in 2017) and 1% of revenue (if it is more than 300 thousand rubles), the savings are still significant.
For some types of activities, a patent tax system or imputation may be used. For example, IT services are subject to a patent, and transport services are subject to both a patent and UTII. The amount of tax for such individual entrepreneurs will not depend on income at all.
The practitioner tells
Maya Zinovieva, Financial Director of Bi-Consulting LLC, Moscow
The danger of the tax optimization scheme lies in the difference between an employment contract and a civil law contract. The subject of an employment contract is the process of performing work. It includes, for example, the obligation to go to work. And the service agreement obliges the individual entrepreneur to provide the results of his work. The result is important, not whether a person goes to the office, does the work himself, or involves someone else.
The manager forces employees to register as individual entrepreneurs, renegotiates contracts and considers his mission accomplished. Employees continue to go to work as scheduled and go on vacation. And people talk about this during interrogation at the tax office. Such testimony from the Federal Tax Service is enough to reclassify civil contracts as employment contracts and assess additional taxes.
How to dispel suspicions. The director must understand which positions can be delegated to individual entrepreneurs. Agency labor is prohibited on the territory of the Russian Federation, but outsourcing services do not contradict the law. An individual entrepreneur can provide services to replace a business process in an enterprise. For example, accounting, legal, transport. Any services where the result can be measured and become the subject of a contract.
The contract must provide for the formalization of the result and the signing of an act of services rendered. But the individual entrepreneur’s obligations to comply with the labor regime cannot be included in the agreement. Although an entrepreneur can work in the office of an enterprise. For example, an accountant can process primary documentation on site.
Remember that when checking, tax officials will first of all communicate with entrepreneurs personally. Workers must adhere to the same position as the customer company. Such individual entrepreneurs should truly become providers of business services, and not remain just employees.
The fact that the resigned employee became an individual entrepreneur and works with the same company does not prove the existence of a scheme. However, it may raise suspicions among the tax authorities and lead to an additional audit.
Example
The director of an organization that used a similar tax optimization scheme contacted our company. Unfortunately, it is too late - already at the stage of the inspection report.
The tax office obtained enough evidence in a simple way: it interviewed all employees of the company. We collected information on each “entrepreneur”: what work he did, and most importantly, how. What time did you arrive and leave work, did management require you to comply with the work regime.
As a result, the tax office reclassified all payments under contracts with individual entrepreneurs as wages and assessed all relevant taxes for three years. We only managed to delay the payment time. This was enough to register a new legal entity to continue its main activities.
Fictitious transactions with shell companies
The company issues fictitious invoices, acts and invoices for the purchase of goods (work, services) at market or inflated prices from shell companies. In fact, no transaction occurs, but the company can take into account the money allegedly spent as expenses and receive tax deductions. Shell companies are also used to evade VAT.
- How to check the counterparty before concluding an agreement to avoid subsidiary liability
Check your partners urgently!
Do you know that during an audit, tax authorities can cling to any suspicious fact about a counterparty? Therefore, it is very important to check those with whom you work. Today you can receive free information about your partner’s past inspections, and most importantly, a list of identified violations!
The practitioner tells
Irina Lebedeva, Executive Director of EXPERTA Group of Companies, St. Petersburg
In such cases, the inspection must prove the control of the shell company to the supplier or buyer. To do this, tax authorities analyze the financial and economic activities of two organizations and identify possible connections. For example, accounting is done by the same outsourcer. Or both companies submitted reports and managed current accounts from a common IP address.
If necessary, inspectors can seize documents, inspect office premises, and interrogate employees.
How to dispel suspicions. The director must be prepared for three things.
First, answer the inspectors’ questions about the economic feasibility of the transaction. The company must show the connection of the transaction with the income received by the organization or with an attempt to obtain it. For example, expenses were incurred to attract potential customers or the company fulfilled obligations to buyers and customers.
Second, provide data on the supplier selection and due diligence process. The Federal Tax Service believes that the counterparty should not have tax debts or offenses, and is also obliged to submit reports on time. Therefore, check if there is information about the counterparty on the website https://service.nalog.ru/zd.do. This portal contains information about legal entities that have tax debts and have not submitted tax reports for more than a year.
Thirdly, present business correspondence and tell where meetings took place with representatives of the counterparty, confirming this with documents. You will probably be asked to indicate with which specific employee of the counterparty you agreed on the terms of the transaction.
Violation of tax obligations by a counterparty is not yet evidence that you have received an unjustified tax benefit. This fact needs to be emphasized. The inspection must prove the company’s carelessness and negligence, as well as that it was aware of the counterparty’s violations. However, if the company confirms the fact of the transaction, claims will be made only to the counterparty. This logic follows from the letter of the Federal Tax Service of Russia dated June 24, 2016 No. ED-19-15/104.4
Increasing working capital through loans
Money is brought into the company as loans from individuals. Such contributions are not considered income of the organization and are not subject to taxes.
This tax optimization scheme is used when the company lacks resources or when there is a need to quickly increase the amount of working capital. The loan mechanism from an individual exempts cash receipts from VAT, income tax and tax under the simplified tax system. This is much more profitable than a regular deposit of money or a loan.
The practitioner tells
Maya Zinovieva, Financial Director of Bi-Consulting LLC, Moscow
The Federal Tax Service will make claims if it identifies a material benefit to the organization from a gratuitous loan. And also when interest on the loan was established by agreement, but was not actually paid. Therefore, they either put symbolic interest or don’t put it at all.
If the loan is not repaid after the expiration of the period established by the agreement, the tax office will regard this as debt forgiveness. Its amount will become the organization’s income, on which it will be required to pay income tax. If the loan exceeds 600 thousand rubles, Rosfinmonitoring will pay attention to the operation.
How to dispel suspicions. When concluding such an agreement, it is necessary to monitor compliance with all conditions: interest accrual, repayment period, intended use. If it is not possible to return the money on time, you will have to enter into an additional agreement to extend it. It is worth noting that the law does not limit the number of extensions of the loan agreement.
You cannot repay loans from cash proceeds received for goods, work or services (directive of the Bank of Russia dated October 7, 2013 No. 3073-U “On making cash payments”). You must first withdraw money from your current account and only then withdraw it from the cash register. Otherwise, the General Director faces an administrative fine for violation of cash discipline of 40 thousand rubles.
Substitution of a contract (leasing schemes for tax optimization)
The parties, for example, can enter into a leasing transaction instead of a purchase and sale agreement. Payment is made in installments, but is designated as leasing payments. The lease agreement allows the taxpayer to use accelerated depreciation. That is, the cost of the object will be written off as income tax expenses three times faster.
Another option: the parties do not stipulate an advance in the contract, but enter into a loan agreement. This allows you to pay VAT only at the time of shipment, and not on prepayment.
Tax optimization leasing schemes make it possible to postpone the time of tax payment and simplify tax accounting.
The practitioner tells
Kira Gin, Managing partner of the law firm "Gin and Partners", Moscow
When checking, tax authorities pay attention to the terms of the leasing agreement. They will be wary if the term of the contract is less than the period of full depreciation of the property, and the document itself does not contain the conditions specific to the leasing agreement (subject, seller, term, payment, conditions).
In addition, the contract sometimes forgets to indicate on whose balance sheet the property is accounted for. In such cases, tax authorities can reclassify leasing as purchase and sale.
The Federal Tax Service can prove the use of a loan scheme only with the help of witness testimony. Someone should admit that the loan covered the prepayment.
How to dispel suspicions. The term of the leasing agreement must coincide with the usual terms of similar agreements for a certain type of property.
For example, the leasing period for real estate can be up to 10 years. It is important that this period is not much less than the depreciation period of the object. It is also necessary to comply with all essential conditions for the leasing agreement. The ideal option is an agreement with a leasing company. He definitely won’t arouse suspicion from the inspectors.
To reduce risks, when concluding a purchase and sale agreement, it is advisable to return borrowed money to buyers.
If the tax optimization leasing scheme is discovered, the company will be accused of unjustified tax benefits. Expenses in the form of leasing payments will not be taken into account; VAT and income tax will be added.
Events are developing more and more rapidly. The state sets a trap for everyone who does not pay taxes. It is not possible to pay full taxes. The transition to is a matter of business survival and the freedom of owners and officials.
Why is cashing out no longer an option?
- Modern data processing technologies and automated information collection allow tax authorities to literally receive lists of cash withdrawal enthusiasts with one button. You no longer need to dig through tons of documents, identify chains, and prove guilt. To carry it out, there is no need to manually look for suspicions, and labor intensity no longer requires clear prospects for collecting significant amounts.
- The process is accompanied by a tightening of the stranglehold at the legislative level.
- Identification of cash withdrawal is no longer hampered by territorial dispersion and issues of areas of authority of territorial bodies of the Federal Tax Service Inspectorate
- The introduction of new automated control systems - not only to identify legal entities using cash withdrawal, but also identifying individuals whose expenses exceed their income. First of all this will affect the owners, beneficiaries of the business, and top management- if you can’t spend “black cash”, what’s the use of it?
It should be noted that such a situation was inevitable - in most developed countries the acute problem is the legalization of illegal income so that it can be spent, and not how to turn legal money into “black cash”.
Considering the ease of identifying cash users, the question arises not only of taxes, but also of criminal prosecution of entrepreneurs.
Additional charges, penalties, fines, seizure of property, security arrest, criminal prosecution, blocking of accounts and inability to conduct operational activities, extortion of large bribes - this is an incomplete list of what users of cash and “black schemes” faced in 2016. It is no longer a matter of likelihood or extent of violations, but of inevitability.
This should be done not immediately before or after the inspection, but now. All moves are already recorded and the criminal code has the concept of a statute of limitations. Therefore, it was necessary to switch to legal tax optimization schemes 2-3 years ago.
Legal tax optimization: schemes and methods 2016
Please note: specialist knowledge and extensive practice are required to take into account all the nuances. Therefore, it is better to turn to specialists for implementation.
For example: the Federal Tax Service determines optimization and tax evasion, assessing the actions of entrepreneurs from the point of view of economic feasibility. If the only motive for a business entity’s actions was to minimize taxes, tax claims cannot be avoided.
- Hiring a Manager to replace the General Director. Part of the benefits of the scheme: saves income tax, insurance premiums, personal income tax, creates "pocket" of legal cash, significantly increases the responsibility of directors to owners.
- Direct agency scheme: protects your parent organization from claims of third parties, great pocket of cash for which you do not need to report to anyone at all, income tax savings, insurance premium savings.
- Reverse agency scheme. Some of the advantages: saving VAT, income tax, insurance premiums, creating a “pocket”.
- The first resale scheme and the Second resale scheme. Justify ANY prices and at the same time not arouse claims or suspicions. Rationale for transfer pricing and withdrawal of money. Using marketing for the benefit of taxation. Saving VAT, income tax, insurance, etc. Plus trade by bank transfer through UTII. Bypassing the 68 million rule on the simplified tax system by selling retail in large areas, etc.
- Using an outsourcing scheme. Goal: once and for all release chief accountant and key company employees from the threat of criminal and administrative punishment, regardless of what happens in the main business.
- The first tolling scheme. Savings: Income tax, VAT, Insurance premiums, property tax.
- Second tolling scheme. Unlimited use of production cooperatives. Applies regardless of types of economic activity and other factors.
Tax optimization is the activity of a business entity (organization), which is aimed at reducing tax pressure from the state and its bodies.
In other words, it is a comprehensive and ongoing study of laws and other regulations relating to the payment of taxes, tax benefits and their analysis.
Why is it needed?
Different operating conditions and profit-making require completely different approaches to the formation of tax rates. That is why clarifications or changes to these important government instruments are issued in the form of government decrees, legislative acts and other regulatory documents. This increases the options for paying taxes or receiving benefits.
A specialist involved in tax optimization in an organization considers and calculates different ways of paying them based on production activities or any other, subject to the legality of the latter.
Not always, as economists tend to think, the minimum existing and possible tax rate is the most optimal.
In order to “stay afloat”, any enterprise needs a competent specialist in optimizing tax payments with developed economic intuition, that is, an understanding of the inner essence of the flow of business processes. It is a guarantee of successful profitable activity not only in the near future, but also in the distant future.
The optimization under consideration is part of a larger concept – financial management, that is, the sphere of the company’s financial flows. It is an obligatory part of the work of any successful, promising, and also developing organization, no matter what it does.
You can learn about options for optimizing income tax from the following video:
Possible methods and schemes
Tax optimization methods are usually called individual methods and schemes collected in a unique combination, applicable for a specific enterprise at the present time, taking into account all current legal norms. The whole difficulty of developing the desired method comes down to drawing up a useful “here and now” diagram.
What requirements must always be observed in relation to such financial (tax) planning? Here is a list of the main universal criteria:
- Efficiency. Focus on results, that is, on a specific financial goal, in real monetary terms, that is, on the long-term profitable operation of the company. With this formulation of the problem, all possible optimization techniques should be used.
- Legality. Compliance with all current state regulations governing the tax sphere.
- Autonomy. This means that outside help is not needed, and the method implements itself through the choice of successful tax rates (taxation options).
- Reliability. Thoughtfulness, stability of schemes over time
- Harmlessness. It is imperative to observe minimal harm (ideally, no harm) to the organization and its personnel.
- Cost minimization. This means that expenses allocated for tax payments should be reduced as much as possible.
- Minimizing taxes and increasing profits. An organization should always work for the future, that is, think about its reputation, the correctness and legality of running its business. At the same time, the desire to reduce profits for each business enterprise can lead to bankruptcy, so it is worth observing the “golden mean” in this matter.
One of the universal schemes is to minimize taxes, that is, increase profits. After all, all money paid into the state treasury is deducted from the final profit, the financial result of the enterprise. Ultimately, a reduced tax payment today should result in savings in the organization's budget tomorrow, although the relationship is not directly proportional.
The state, represented by the government and other bodies, provides participants in business processes with a lot of options for obtaining tax benefits or reducing the burden of mandatory payments to the treasury. In addition, there are different tax rates that may be applied in a particular area of activity of the enterprise.
Since all circumstances and the current situation in the country cannot be taken into account fully, there are always so-called “gaps” in the legislation, which are looked for and analyzed by specialists.
There are two legal ways to optimize taxes in an enterprise:
- Tax planning- is a completely legal method of working with taxes at an enterprise. It is understood as a set of targeted actions that involve the most useful and effective planning of future activities and the use of all available means and instruments to ease the tax burden.
- Tax avoidance– also does not contain any elements of crime. Involves identifying conflicts, inaccuracies and shortcomings in tax legislation. The principle by which tax avoidance is carried out in this case also includes the following rule: “everything that is not prohibited by law is permitted.”
Based on the time criterion, the optimization under consideration is divided into current and future.
A combination of several methods at once will be correct and beneficial for the organization. For example, tax benefits can be used in tandem with organizational and other changes in the company’s work.
Tax planning includes calculating the amounts of indirect and direct taxes. Such miscalculations are made both in relation to new transactions concluded and in relation to financial activities in general for the enterprise.
In addition to the above criteria for dividing methods into groups, there is also internal and external planning. External includes:
- Replacement of tax subject. It is used to select the business entity for which the current legislation provides for lower rates. This may be an incomplete change in the form of ownership, for example, special benefits on fees are provided for “disabled” organizations (those with a certain percentage of disabled people on their staff).
- Changing the type of activity. Another or slightly different line of activity, subject to a lower tax, can be taken up in the process of work, and there is no need to radically restructure the production or technological process. An example of this type of saving could be the transition from a trading company to a trading intermediary, that is, one that does not sell its own goods and does not according to its own plan.
- Replacement of tax jurisdiction. When changing the territory of registration of an enterprise, you can find the area where organizations are provided with benefits. This is possible due to the fact that there are regions that have certain freedoms, including in the formation of a portion of tax deductions.
When using the latter method, not only the attractiveness of a territory in terms of its tax rate is taken into account. If an expanded tax base is in effect, in such cases there may also be additional conditions that burden the amount of the final payment.
Such incorrect analysis leads to the opposite effect - an increase in tax deductions. A good example of changing the territory of registration is an offshore zone, conducting business activities in which the tax burden is not so great.
Internal tax planning (within an organization) is an ambiguous concept. It includes several subspecies:
- General methods:
- Benefits (when part of an object or one of several objects of taxation is withdrawn, a group of people are exempt from paying, tax credits, that is, the deadline for paying the contribution is postponed).
- Contract scheme (application of one or the other tax regime for each specific transaction, as well as ensuring the same agreements with several different contracts).
- Use of working capital (referring to two methods that allow reducing and: accelerated depreciation, revaluation of fixed assets).
- Choice (occurs once every financial year when choosing a tax option for an enterprise).
- Special methods:
- Replacing relationships.
- Splitting deviations (replacing part of a business transaction).
- Postponement.
- Reducing an object.
Another important and useful classification for tax optimization is the following:
- Inside the initial cost (cost) of a product (service). The effect of reducing these payments is small, since at the same time there is an increase in income tax.
- Beyond cost (VAT). This method consists of reducing the amount of revenue itself or optimizing it at the expense of that part that is counted from the entire chain of suppliers, distributors of goods and services.
- Above the intrinsic value of the goods (income tax, for example, for legal entities and individuals under certain conditions may be different). It is better to reduce this type of deduction.
- From net profit.
Tax optimization in an organization is one of the most important areas of activity. There are no standard tools suitable for this purpose. They change over time and changes and additions to taxation conditions.
Tax optimization is a set of methods and approaches to effective planning (minimization) of taxes transferred to the budget.
Tax optimization is a reduction in the size of tax liabilities by implementing legal actions, including the use of all benefits provided by current legislation, tax exemptions and other techniques and methods within the framework of the law.
Tax optimization goals
The goal of tax optimization is to reduce the amount of all taxes in respect of which the taxpayer has corresponding obligations, to minimize penalties from tax authorities, and to reduce tax risks.
Along with this, the purpose of tax optimization may be to defer tax payments, i.e., postpone their payment to a later date.
Types of tax optimization
The following types of tax optimization can be distinguished:
1) optimization by type of taxes (VAT, income tax, personal income tax, unified social tax and other taxes);
2) optimization of taxation for organizations depending on their belonging to a particular area of financial and economic activity (for example, banks, insurance organizations, trade organizations, etc.);
Tax optimization, depending on the time period in which it is carried out, can be divided into prospective (long-term) and current tax optimization.
If the taxpayer’s goal is to reduce taxation in the course of his daily (current) activities, then current tax optimization takes place.
Current tax optimization consists in applying a set of methods that allow reducing taxes in each specific case in a particular tax period, for example, when carrying out a particular operation by choosing the optimal form of transaction.
The taxpayer’s activities, which allow reducing taxation taking into account his activities in the future, are considered as long-term (long-term) tax optimization.
Prospective tax optimization consists in the use of such techniques and methods that reduce taxes throughout the entire activity of the taxpayer.
Such optimization is achieved through the correct organization of accounting and tax accounting at the enterprise, and the competent application of tax benefits and exemptions.
Using the following criteria for distinguishing types of tax optimization:
legality of the taxpayer’s actions (whether the taxpayer breaks the law or not);
degree of tax burden: whether he pays taxes without taking action to reduce taxation, or somehow minimizes the tax.
We get the following types of tax optimization:
the taxpayer's actions comply with the law, tax payments are made as usual. In this case, classical tax optimization is carried out;
the taxpayer’s actions comply with the law, and tax payments are reduced as much as possible. In this case, it is carried out;
the taxpayer's actions do not comply with the law, tax payments are not made. In this case, illegal tax optimization is carried out.
Elements of tax optimization
Elements of tax optimization are:
a system for monitoring the correctness of tax calculations and timely payment of taxes to the budget;
optimization of tax obligations;
accurate fulfillment of tax obligations;
preventing the occurrence of receivables under business contracts for products shipped, work performed, services rendered for periods that exceed;
an accounting and tax accounting system that makes it possible to obtain timely objective information about business activities for tax planning purposes.
Stages of tax optimization
In the process of tax optimization, a number of stages can be distinguished.
These stages are:
the first stage is the immediate creation of a commercial organization;
the second stage is the selection of the most favorable location from a tax point of view for both the enterprise itself and its governing bodies, branches and subsidiaries. This takes into account not only the tax regime provided by local legislation, but also the possibility and conditions for providing tax credits and other special benefits, the possibility of tax-free transfer of income from one country to another, the terms of tax agreements, etc.;
the third stage is the selection of the organizational and legal form of a legal entity or a form of entrepreneurship without forming a legal entity that is optimal for the specific purposes of the activity;
the fourth stage - analysis and the most correct use of all the advantages and benefits provided by tax legislation for each tax when carrying out current business activities;
fifth stage - analysis of all possible forms of transactions that will be carried out in commercial activities, from the point of view of minimizing taxes;
the sixth stage is deciding on the proper placement of the organization’s assets and profits in order to obtain income from investments.
Who carries out tax optimization
Direct actions that result in minimizing tax payments of an organization can be performed by its employees: accountants, financiers, lawyers.
However, tax optimization can be carried out on behalf of the taxpayer and also on the basis of an appropriate agreement by consulting companies, law firms, auditors and tax consultants.
Still have questions about accounting and taxes? Ask them on the accounting forum.
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