The Federal Tax Service is knocking out 180 million from a partner of SIBUR from Tyumen. “Promekskavation” was caught in a scheme with IP

Companies presented deals with Selyuk and TobolskSpetsStroy

A contractor of SIBUR enterprises from Tyumen has become a participant in a major tax scandal. As a result of the audit of the company “Promekskavatsiya”, budget losses of tens of millions of rubles were presented. Fiscals have identified a scheme in which one of the beneficiaries of the asset, who headed it for several years, retrained as an individual entrepreneur and concluded a management agreement with the company. As a result, former employees of Promekskavation were also accepted into the IP, working conditions and place of work, which, however, as the fiscal officials claimed, had not changed. Meanwhile, hundreds of millions of rubles went to the accounts of individual entrepreneurs, which made it possible to increase costs as part of income tax expenses and, accordingly, reduce deductions to the budget. In some cases, payments to the manager, as noted by the Federal Tax Service, were many times greater than the financial result of the company. The claims of the auditors also touched upon operations with the TobolskSpetsStroy company, where, among other things, family ties were revealed. “Promekskavatsiya” has already tried to challenge the demands of the fiscals, but lost the proceedings in the first instance, now observers are waiting for a new round of conflict and remember the scandal with the criminal case against the ex-head of the Tobolsk region.

The Arbitration Court refused to satisfy the claims of Promekskavatsiya JSC (Tyumen), which tried to challenge the decisions of the Federal Tax Service of Russia for Tyumen No. 3 to hold the company liable for a tax offense.

Let us clarify that, following the results of the audit, Promekskavatsia was assessed additional tax on corporate profits in the amount of 43.1 million, insurance premiums in the amount of 53.6 million, penalties for 49.7 million. and did not transfer personal income tax as an agent in the amount of 28.7 million rubles. The company was also held liable in the form of a fine of 7.58 million rubles.

The reason for the claims of the tax authorities, as follows from the documents, in particular, were the operations of Promexkavatsia JSC with an individual entrepreneur Selyuk Sergey Aleksandrovich.

Analyzing the tax minimization scheme, representatives of the state agency indicated that Sergei Selyuk was the general director of Promekskavatsiya from January 2014 to March 2017, became an individual entrepreneur at the same time and subsequently received an asset for management already in this status. Further, Trofimov Alexander Sergeevich, who is listed as the head of the joint-stock company at the current time, became general. At the same time, the fiscals emphasized that Trofimova S.A. was the shareholders of the company. and Selyuk S.A.

Regarding the activities of Selyuk, the auditors, having studied the documents, came to the conclusion that he, as the manager of Promexkavation JSC, in fact, continued to carry out the same functions of the general director. “At the same time, Promexkavation transferred IP Selyuk S.A. significant amounts of money in the form of payments for the provision of management services, which made it possible to reflect inflated costs as part of income tax expenses and minimize tax revenues to the budget,” followed from the position of the fiscals.
Thus, representatives of the inspection drew attention to the fact that 17 former employees of JSC “Promekskavatsiya” were formally accepted to the IE Selyuk S.A., as the fiscal officials stated, “without significant changes in working conditions: wages, job duties and workplace address.”

“Under the agreement on the transfer of powers of the sole executive body “Promekskavatsiya” to IP Selyuk S.A. 390.55 million were accrued for services for 2017-2019, according to payment orders, a remuneration in the amount of 369.7 million was transferred to the settlement account of the IP. the amount of remuneration was accrued and payments were made in 2017-2019 on average 11 million rubles. per month. The audit materials confirm that in fact the activities of Selyuk S.A. in society had signs of labor, there were no reasonable economic reasons for the transfer of management functions to Promexcavation, – noted in the arbitration.

Justifying their position, the fiscals, for example, emphasized that, according to the minutes of the general meeting of shareholders of Promexkavation, the net profit of the organization in 2017 amounted to 12.5 million. 6.9 million decided to pay dividends to two shareholders, and not distribute the remaining profit. At the same time, the amount of remuneration paid to the manager for 2017 amounted to 107.5 million rubles, which is disproportionate to the result obtained from the activity.

“Given the foregoing, the tax authority reasonably concluded that the agreement on the transfer of powers to manage IP Selyuk S.A. was concluded formally, without the intention to implement the consequences envisaged therein, the actions of the company and Selyuk S.A. (as an individual entrepreneur and as a shareholder of a JSC) were aimed solely at minimizing the tax liabilities of these persons, obtaining unreasonable tax savings. The Company did not provide evidence indicating the impossibility of conducting effective management of the organization by Selyuk S.A. in the status of a director, not a manager, ”concluded the Arbitration Court of the Tyumen Region.

They touched upon the claims of the fiscals and the interaction of the company with TobolskSpetsStroy LLC (Tobolsk), while the family ties of the beneficiaries of the business were pointed out.

“The main purpose of the conclusion by the taxpayer of transactions with TobolskSpetsStroy, IP Selyuk E.V. was the receipt of tax savings in the form of a reduction in income received for the cost of renting property (without the actual change of ownership) when calculating corporate income tax. The applicant’s arguments do not refute the circumstances established by the tax authority and are aimed at a different assessment,” follows from the materials of the court.

fns vybivaet u partnera sibura iz tyumeni 180 millionov promekskavacziyu

Note that the decision has not yet entered into force and can be appealed. Meanwhile, the amount presented by Promexkavation JSC, apparently, is significant for the company. Earlier, at the request of the company, interim measures were taken as part of the case.

“The recovery of the amount of additional taxes, penalties, penalties in full may lead to a deterioration in the financial situation of the taxpayer and, as a result, the impossibility of making other mandatory payments. In addition, non-payment of regular lease payments will lead to the termination of leasing agreements and, as a result, to the withdrawal of leasing objects from the company, which will lead to the impossibility of carrying out production activities, ”the definition noted.

JSC “Promekskavatsiya”, as noted on the company’s website, is actively engaged in the extraction of minerals, in particular, sand, and conducts activities at construction sites. “In recent years, most of the personnel and material and technical resources of Promekskavatsia JSC have been focused on the construction of giant facilities of federal significance, such as Tobolsk-Neftekhim LLC, Tobolsk-Polymer LLC and ZapSibNeftekhim LLC. company website. We add that in the same proceedings with the Federal Tax Service there are “transactions with enterprises belonging to the SIBUR group for the supply of goods with a maximum amount of up to 3 billion.”