A commercial organization from Bobruisk, which had employed a business fragmentation scheme, paid taxes to the budget totaling 748.6 thousand rubles.

The violations were identified by staff of the Ministry of Finance inspection in Bobruisk during desk control activities.

To preserve the ability to use the simplified taxation system, the commercial firm decided to register another organization. The combined revenue was artificially allocated between them to avoid switching to the general taxation system.

In addition, facts of paying wages “in a pocket” were established.

The tax inspection sent the firm a notice proposing that, voluntarily, it calculate and pay to the budget the amounts due for value‑added tax and profit tax (based on the combined revenue of the two commercial entities), as well as personal income tax.

In response to the inspection’s notice, the organization voluntarily calculated and paid taxes to the budget totaling 748.6 thousand rubles.

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