Today, many honest taxpayers in a highly competitive environment simply have to resort to optimizing tax payments.
The key directions of legal minimization are reduced to a change in the chosen tax system or the type of contracts which are formalized. In this case, all methods of minimization are strictly individual. They use:
- Tax benefits;
- Exemption from payment of taxes;
- Methods of deferring tax deductions;
- Offshore companies, etc.
The use of legal minimization schemes does not give rise to representatives of the fiscal service to determine the measures taken to reduce taxes, as evasion from paying them.
The methods and requirements of lawful optimization
The most popular schemes for the legal reduction of tax payments are as follows:
- Creation of separate divisions of the company as independent business units;
- Intermediary contracts registration;
- Replacement of labor relations by civil law;
- Staff leasing;
- Delegating some of the work to outsourcing firms.
When applying any method, you need to reasonably weigh all the risks and consequences if the employees of the fiscal service pay attention to your firm and try to recognize its transactions as illegal. To do this, you must first carefully think through the optimization and weigh the pros and cons of each step. It involves reducing payments to tax authorities and avoiding fines on their part.
Legal methods for minimizing taxes must necessarily correspond to the following requirements:
- Particular attention to the quality of expenses documentation;
- Transactions impossible nature;
- A thorough justification of the economic operations feasibility;
- Self-sufficiency of economic entities with lower tax deductions.
In other words, they must be absolutely transparent and comply with all legal norms.