Illegal cash withdrawal through debit and credit bank cards. How to withdraw money from the current account of an LLC - all legal ways How cash-out companies work

Experts unanimously pronounce their verdict: “cash out” is dying. Moreover, strict control today is also present on the part of the tax authorities, whose task is not to miss a single fictitious transaction. They also have the right to request comprehensive information about the company’s expenses, and today there is no need to say that there are schemes for obtaining cash for unaccounted transactions with a 100% guarantee. Businesses that rely on cash, experts say, will have to change or die.

“Let’s say an individual entrepreneur received 100 thousand rubles by providing services to a certain LLC. Of these 100 thousand, he paid 6% tax, and the cost of services amounted to 20 thousand, in total his expenses are 26%, and 74% an individual entrepreneur can easily withdraw and spend on his personal needs. This is all completely legal, and the amount by which the cost of services provided will be reduced depends on the talent of each individual entrepreneur, despite the fact that they must be of proper quality. This is practically the only remaining legal scheme that allows you to receive cash and which is now used by all enterprises,” an anonymous interlocutor told K.

Confession of a casher: how to make money out of thin air

While the investigation was ongoing, I had to serve a year in a pre-trial detention center. As a result, I confessed, and the criminal case for me ended with the fact that I was given credit for the time I spent in the detention center. What conclusion did I draw? When I worked, I believed that since I didn’t steal from a specific person, then this was a normal business. But then I realized that it was still theft - taxes were not paid on cashed money. I didn't think about it or didn't understand it before.

Why did this happen? Many in this business know how to negotiate with authorities, but by local standards, my case was resonant and large - the volumes were huge for a small town, both the Central Bank and law enforcement agencies already knew about me. In addition, it was not the police who dealt with me, but the FSB. They made me into a little show trial.

About banks and finance

6% - 10% is the price for cashing out small white or gray amounts on the free market. Here's how to agree! Small amounts - in most cases these are amounts up to 2,000,000 rubles. If the amount is more than 2,000,000 rubles, you have the opportunity to fully agree

Let me make a reservation right away: we are talking about the costs of cashing out on the territory of the Russian Federation, only when working with Russian receipts. England, Europe, America, offshores have conditions and their own price tags, we will talk about them in other articles. Someday we’ll chat about Panama, the homeland of the DarkMoney resource.

Will small businesses survive after problems with cashing out?

“The situation is as follows... Suppose we have a certain company that provides printing services. It pays with other organizations by bank transfer, accepts cash from individuals, but processes all checks through the online cash register.

“Cash out” schemes, as they are also popularly called, became widespread in the early 90s of the last century. Many accountants who worked in those years tell how their salaries were absolutely ridiculous (for example, 80 rubles a month), that they received most of the money not even in an envelope, but at a very big request to their boss...

Three risks of the most popular cash-out scheme

This is how entrepreneurs find themselves in a difficult situation: you get scared and give a “clarification” - yeah, of course, “the stigma is in the cannon.” And then the inspector acts further: why not come with an on-site inspection and look for sins for three years at once. If an entrepreneur fails to submit an updated declaration, there is also a risk of an on-site inspection. If an entrepreneur cannot soberly assess reality or has a poor understanding of the nuances of the work of the tax inspectorate, then he may begin to lose money out of nowhere and without any reason.

The director turned to us, sent the above-mentioned documents and asked: what to do and what to do? When I studied all the specifics sent, I had a clear feeling that on the part of the tax authorities this is very similar to banal intimidation and, accordingly, there can be no talk of any on-site tax audit.

Cashing out for dummies: a frank story from a market participant

“These are some stores, large retailers, gas stations. Such schemes are more interesting to cash-out companies, because there is no need to maintain any accounting records, no reporting, all this is done by the retailers themselves who sell the money. They are simply transferred funds by bank transfer, and after collecting the proceeds, they simply bring this cash.”

“It’s easier to do this in large banks, because the sheer volume of cash transactions in a large bank is very large, and it’s easier to get lost there. By withdrawing, say, a million rubles a day from a large bank, you will be invisible, the same Central Bank will not see in this mass any players who withdraw so much. And if we are talking about a small bank, regional or with only a few branches, this is already a little resonant. Therefore, it is easier for large banks to work this way.”

Cashing out money or how to withdraw money from an LLC: methods and schemes for cashing out in 2020

• Salary. Not a bad way, but you will have to pay 13% personal income tax and almost 30% contributions to funds.
• Household needs. Stationery, tea, coffee, etc. You can collect checks and receipts from everything that may be useful, but you cannot withdraw large sums here.
• Travel expenses. Also collect checks, receipts, tickets.
• Entertainment expenses. Here it is important to prove that the expenses for restaurants, hotels, expensive accessories, etc. for the employee were of a business nature.
• Issuance of accountable funds. This money remains “hanging” on the employees if they do not report on it, since it is transferred to them for temporary storage, and not into their ownership (and can be deducted from their salary).

A fairly common method is to conclude a loan agreement with the participant, under which no one ever returns anything. It has very important disadvantages - with an interest-free loan, the participant must pay personal income tax monthly (since taxable income arises in the form of no interest for using the loan); and with interest, the organization on OSNO will have to regularly accrue this interest and pay income tax on it. In general, you can’t do without an accountant.

What is cash withdrawal? To withdraw money from the account of an individual, private entrepreneur, company or organization for real use, there is the concept of cashing out.

Article No. 198 of the Criminal Code of the Russian Federation provides for punishment for violation of the cashing procedure, as this leads to concealment from paying taxes.

Cash withdrawals from bank accounts occur regularly. The economy of enterprises cannot exist without real money, because payment for work performed, construction materials and components is made in cash.

Individuals withdraw small amounts from an ATM. For entrepreneurs and organizations that involved banks or firms in cashing, the degree of liability is determined according to Art. No. 199 of the Criminal Code of the Russian Federation.

Cashing out money and money laundering are completely different things; for laundering, the perpetrators will be punished under Art. No. 174 of the Criminal Code of the Russian Federation. In this operation, financial flows go in the opposite direction.

Cash received as a result of an economic or criminal crime is credited to a bank account for legalization.

What both money laundering and cash-out operations have in common is that these schemes violate government laws and harm the country’s economy.

Illegal circulation of funds leads to the spread of corruption schemes in the country, impoverishment of regional or federal budgets, and a lack of pension money for those who received wages in cash “in envelopes.”

For businesses that cooperate with municipal and government services, cashing is theft of federal funds, although the law establishes criminal liability for this crime.

Inspection organizations cannot completely prohibit the issuance of money, but regulatory authorities carefully check banking transactions to ensure that they are carried out in accordance with the law of the Russian Federation.

Private entrepreneurs and company managers justify their illegal machinations by the tax burden and the desire to pay employees wages on time and in the required amount, since hired people work without official registration.

Cash is also spent on the uninterrupted supply of production materials and resolving issues in the bureaucratic environment.

At first, it all looks as if the withdrawal of money necessary for the manager is completely legal, since there is no obvious fraud with borrowed funds.

An individual or the head of a company withdraws money from the account after signing payment documents. But then you still have to explain the legality of this operation through the bank.

It is possible to withdraw money from the account without violating the laws of the Russian Federation, but this procedure will subsequently lead to a fictitious increase in the company’s expenses and expenses and a reduction in taxes.

The organization significantly reduces profit indicators, increasing the costs of paying for non-existent services, and the amount of tax accordingly becomes smaller.

The owner of a one-day company is involved in the illegal cashing of money, who will receive a smaller percentage of the turnover after the end of the scheme than if the head of the organization paid taxes to the state.

However, both parties to the transaction forget that they are violating the law, according to the Criminal Code of the Russian Federation, which provides for punishment for this.

Some schemes are used using false documents, without the involvement of an intermediary. In general, there are many schemes, and they are already known to the tax office, but some have specific differences depending on the specialization of the company or the profile of production.

Standard scam schemes for illegal cash withdrawals:

• through fictitious individuals;
• involvement of bank employees;
• attracting shell companies;
• use of false documents of random citizens;
• application of certificates intended for obtaining maternity capital.

Individual entrepreneurs are often used as fraudsters; their role in the scheme is more difficult to define and identify.

One-day shell companies immediately disappear after an illegal transaction, but a private person, in the event of proceedings with the tax inspectorate, will remain and confirm his work for which he received money.

But if the tax service proves that these events are fictitious, then in the dock in the courtroom there will be not only the head of the enterprise who evades taxes, but also a private entrepreneur who thoughtlessly agreed to the proposal to cash out money through an individual entrepreneur, the consequences of which will also affect him.

To cash out money, an agreement is drawn up between an organization and an individual entrepreneur, under which individual entrepreneurs are hired to provide a number of services, many of which are difficult to trace, for example:

• pre-start setup of equipment;
• transportation of goods;
• education, consultations, trainings.

It will be almost impossible to determine the fact that these works have been carried out if a month or two passes after the act is signed and the money is transferred to the account of a private entrepreneur.

If there are eyewitnesses who do not confirm the work done in accordance with the approved and signed act, then punishment will follow according to the law.

Withdrawing money through fake individual entrepreneurs is profitable, since the individual entrepreneur can manage funds from his bank account in any form.

For the inspection, its expenses are a whole component, so cashing out funds for a private entrepreneur is not a particular problem.

He gives the required amount to the head of the enterprise, leaving himself the previously agreed interest.

You can get cash within your own company, without involving intermediaries. In terms of execution, this scheme is somewhat more complicated, but in this case the manager will receive all the money, and he will not have to share it with anyone.

LLC enterprises can use the following schemes:

• transfer of individual entrepreneurs, inflated expenses;
• the manager issues a loan for a long term;
• accrual of dividends;
• via debit cards;
• through persons receiving money on account.

Overstatement of gross costs

For example, the company purchases an impressive batch of fuel coupons by bank transfer for the operation of vehicles.

However, the tax inspectorate has long been familiar with this method, since such schemes have been used for a long time. The management will be assessed a serious fine in accordance with the articles of the Criminal Code of Russia.

In the loan scheme, there is no withdrawal of funds as such, because the head of the enterprise receives the loan money in cash, applying for it at minimal interest or without it at all.

With this scheme, the tax amount is reduced. By legislative standards, this action is controversial, since it provides for an interest-free loan with the subsequent deposit of funds into a bank deposit for a long period.

In this scheme, there is no need to involve dummies or close relatives, since issuing a loan for the purchase of a car or real estate does not run counter to the law.

It is not contrary to the law to receive a loan from the company’s funds for a long time if the company has a founder.

Before the tax audit, this money is not taxed because it is not considered profit, since these funds are credited to a personal bank account, you will not have to pay income tax on them.

True, at the end of the loan period the loan amount will have to be repaid, but during this time such serious changes may occur that the value of the cashed-in money may decrease due to inflation or the limited liability company itself will declare itself bankrupt.

Calculation of dividends

By law, LLC participants are allowed to pay dividends to the management of the company and to themselves.

The scheme is often used, because after receiving cash in the form of dividends, the amount of taxes paid will be less than the amount of profit calculated as tax liabilities.

This method is popular among managers of large individual entrepreneurs and entrepreneurs.

The organization issues borrowed money to an individual, which must be repaid within a specified period. The funds are transferred back through the company's cash desk.

If this does not happen, then if the money received is not returned, the reporting person pays tax on the income. In order not to pay it, management makes a second loan, covering the amount of the first.

Having repaid the debt, you can continue to carry out such operations indefinitely; from the point of view of the law, this is all absolutely legal.

Withdrawal of money from accounts through cards of individuals is carried out by purchasing valid bank cards or through paperwork with the help of a bank employee (accomplice) using the details of deceased people or expired non-existent documents.

The meaning of these operations is to split the amounts. According to Russian legislation, banks are required to report to Rosfinmonitoring all actions involving financial amounts exceeding 600,000 rubles.

To prevent fraud with a large sum from becoming noticeable against the background of other transactions, the founder uses a one-day company with a large staff of non-existent employees.

The director of this organization exists only on paper, and the documents are fake. Before crediting funds to a one-day company, the manager transfers salaries to fictitious employees.

Due to the large number of debit cards, you can withdraw up to 10 million rubles in cash. The operation can be carried out many times, withdrawing huge amounts.

Fake bank cards are not always used for this; the scam can be carried out through a real person, as long as he has an individual entrepreneur certificate.

Illegal withdrawal of funds through real or fictitious participants in the fraud leads to a decrease in financial revenues to the municipal or state budget.

What are the consequences of identifying a criminal group, and what punishment for cashing out money is imposed on the organizers and perpetrators?

Articles of the Criminal Code of the Russian Federation for legal entities and individuals assume the following responsibility for cashing out money in 2019.

If the amount of the hidden amount is more than 10% of the total tax amount, then the defendant faces:

• a fine of 100 to 300 thousand rubles;
• arrest of the accused person for up to six months;
• forced labor for up to 1 year;
• imprisonment for 1 year.

If the scam involves amounts of more than 20% of the total tax amount, then the fine will already be 500 thousand rubles, and the prison term will increase to 3 years.

For private entrepreneurs who made such a cash withdrawal for the first time and paid off tax and penalty deductions in full, Russian legislation provides for an exemption from liability.

Every business needs cash from time to time. At first glance, this is not such a problem, especially if the organization’s current account has the required amount. But the law provides that all funds received by a legal entity are its property, so you cannot withdraw funds from the account just like that. This requirement pushes entrepreneurs to look for various options for cashing out funds from their accounts. But there are also completely legal ways to get cash without much hassle and without possible troubles in the future.

Legal ways to withdraw money from a current account

A detailed analysis of current legislation allows us to identify several ways to withdraw cash from a company’s current account:

• Household expenses;
• Payment of dividends to founders;
• Employee benefits;
• Loan agreement.

Each of these options has its own nuances that affect the possibility of using each of them in certain conditions. We should not forget that legal withdrawal of funds from a current account requires certain preparatory work, which depends on the chosen option for receiving funds.

Issuance of funds for business expenses

Receiving cash from a bank account requires mandatory indication of the purpose of the money received. One possible purpose could be “household expenses”. This definition includes costs for the purchase of office supplies, furniture, fuels and lubricants, payment for repair services, transportation, rental, etc., that is, all costs that are necessary to ensure the activities of the company. The law does not limit either the maximum amount of such expenses or the frequency of withdrawals for them, so this is one of the easiest options to withdraw cash from a current account.

This option has the following features that must be taken into account when withdrawing cash:

• All business expenses must be documented, that is, advance reports must be drawn up for the amount of funds withdrawn with supporting documents, checks, acts, etc. attached;
• The maximum amount under one contract with cash payment should not exceed 100,000 rubles;
• Expenses must be economically justified, and in some cases, for example, costs for fuels and lubricants, comply with consumption standards;
• When withdrawing funds for household expenses, banks charge a commission of 0.5 to 2% of the withdrawal amount.

It is worth remembering that when funds are withdrawn from a current account, they go to the organization’s cash desk, so the receipt must be registered with a cash receipt order; accordingly, the issuance is made only on the basis of a cash outflow order for reporting to one of the employees, who will have to account for the expenditure Money.

Dividend payment

Provides that its founders expect to receive profit from the legal entity’s commercial activities. In this regard, the law secures the right of the founders to receive profits, which are paid in the form of dividends. According to the law, this payment can be made quarterly, but subject to the following conditions:

• The decision to pay dividends is made only on the basis of a decision of the general meeting of LLC participants;
• The payment is made only from net profit or part thereof, that is, at the time of distribution of profit, the company should not have any current delays in tax payments, payment of wages to employees, or settlements with contractors;
• Before paying dividends, a legal entity must withhold 13% personal income tax from them.

The law does not contain restrictions on the size of dividends, so payments can be made for the entire amount of available funds. It is important to take into account that the head of a legal entity does not have the right to refuse to pay dividends to the founders, but he has the obligation to provide the general meeting with financial documentation that allows the payment to be calculated.

Employee benefits

One of the options for receiving cash from a current account is to make certain payments to employees. Art. 217 of the Tax Code of the Russian Federation provides a list of income that is not subject to personal income tax, as well as insurance contributions to extra-budgetary funds. Some of these payments can be used to legally withdraw funds from a current account:

• Travel expenses – reporting documents are required, the maximum amount of these expenses cannot be more than 700 rubles. per day per 1 employee;
• Severance pay upon dismissal - in the amount of no more than three average monthly earnings;
• Expenses associated with improving the professional level of an employee - documentary evidence of these expenses is required, including a student agreement or an additional agreement to the employment contract;
• Financial assistance – in the amount of no more than 4,000 rubles. per year, and in the case of such payment at the birth or adoption of a child, within one year from the date of birth or adoption, no more than 50,000 rubles. for one child;
• Compensation for the cost of sanatorium-resort and health-improving vouchers for employees and members of their families;
• Payment for medical services provided to employees and members of their families;
• Compensation related to the performance of professional duties, for example, compensation for the use of a personal car for business purposes.

All these payment options must be specified in the organization’s local regulations, for example, internal labor regulations, regulations on business trips, etc. It is also necessary that the fact of the payment made be documented, and reporting documents must be submitted. For example, internal labor regulations stipulate that an LLC compensates an employee for 50% of the cost of a health package, but not more than 50,000 rubles. In this case, it is necessary for the employee to write a corresponding application and attach a voucher to it, and the employer must issue a corresponding order.

This cash-out option is most suitable for small companies, since it is easier to negotiate with the employee and explain the essence of the transaction. In practice, payments for compensation for the use of employee property, as well as travel expenses, are most often used for cashing out. In the latter case, the manager can send himself on a business trip, receive travel allowances of the maximum amount, and then provide reporting documents, for example, hotel receipts or others related to travel and accommodation.

Loan agreement

Another option for withdrawing cash is making payments under a loan agreement. Moreover, in such an agreement, an LLC can act both as a borrower and as a lender. In the first case, the funds are used to pay off accounts payable, in the second - as a commercial loan or loan.

To use this cash-out option, you must draw up a loan agreement, and this agreement can be concluded with anyone. In practice, the most common loans are between the LLC and the founder, legal entity and manager. There are also options when a legal entity transfers funds as loan repayment to an individual. This option is also legal, but only if this loan is documented, for example, an LLC can provide a loan agreement and an act of acceptance and transfer of funds.

In this option, there is no direct withdrawal of funds from the organization’s current account, but a non-cash transfer, for example, to the card account of the manager, who can then receive cash from his bank card.

The disadvantage of this option is the need to repay the funds, but the law does not limit the maximum term of such a loan, so formally the repayment period can be very long, just as the law does not regulate the maximum loan amount, here the parties also determine the size independently. It should be remembered that all transactions between business entities using cash should not exceed 100,000 rubles, therefore a loan agreement between an LLC and an LLC or an LLC and an individual entrepreneur, under which the LLC receives or transfers a loan in cash, cannot exceed this amount. But there is no such restriction on relations between legal entities and individuals, so using a loan agreement to cash out funds from a current account is best done with the participation of individuals.

Advice: Banks now very strictly control the current accounts of legal entities. Particularly suspicious are transactions involving the transfer of large sums to the accounts of individuals; in many cases, after two or three such transfers, the account is blocked. To avoid this, it is necessary to provide the bank in advance with a copy of the loan agreement with a notice in free form attached that periodically the loan will be repaid under this agreement from the current account. This will be enough to prevent blocking.

Semi-legal cash out options

In the practice of Russian business, another option for cashing out funds from the current account of a legal entity is actively used - working with individual entrepreneurs, since all income of an individual entrepreneur is his personal funds, and he can withdraw any amounts from his current account without any documentary confirmation. There are quite a lot of variations of cashing out using an individual entrepreneur, some of them are contrary to legal requirements, others are a normal option for optimizing tax payments.

For example, some companies transfer all their employees to individual entrepreneurs, thereby avoiding the cost of paying personal income tax, contributions to extra-budgetary funds, and also reducing the tax base by classifying payments to individual entrepreneurs as expenses. In addition, payments are often made in larger amounts and the employee must return part of the funds to the employer. This option largely violates current legislation, and is therefore an undesirable way to cash out funds.

You can also cash out by working with counterparties who have the status of individual entrepreneurs. In this case, the funds are transferred to pay for goods or services purchased for the needs of the LLC. The individual entrepreneur must provide reporting documents on the transaction, and in some cases the transaction must be documented. For example, payment for the rental of vehicles must be confirmed not only by the act of provision of services and waybills, but also by the rental agreement. With this option, you can get cash in the following way:

• The paid goods or services were not actually purchased, and the individual entrepreneur transfers the transferred funds to the representative of the LLC;
• The cost of goods and services according to the documents is higher than the real one; the difference in the cost of the individual entrepreneur is also transferred to the LLC.

This option involves paying a certain percentage to the entrepreneur for his services in withdrawing cash, as well as processing documents. This option is also on the verge of the law.

A more legal option is for an individual entrepreneur to participate in the management of a legal entity. This option provides that instead of the sole executive body of the LLC in the company, these functions are performed by a manager - an individual entrepreneur who has the appropriate OKVED. The management agreement specifies the terms of payment of remuneration, which can be equal to the entire volume of net profit. This option does not cause suspicion on the part of supervisory authorities, but only in cases where:

• The manager of the individual entrepreneur is not the founder of the LLC under management;
• An individual entrepreneur performs the functions of a manager in relation to 1-2 legal entities. The law does not limit the number of companies under management, but practice shows that a large number of LLCs under the control of one individual entrepreneur raises certain questions among tax authorities;
• A legal entity actually carries out commercial activities, that is, the receipt and expenditure of funds in reasonable amounts is carried out on current accounts.

This option is not always acceptable, but practice shows that it is quite suitable for small businesses if all legal requirements for managing a legal entity are met.

It is quite possible to cash out money in a legal way. The owner and manager of a legal entity only needs to determine the option that best suits the specifics of their business. You should not resort to dubious cash withdrawal schemes, since responsibility for such actions has now been significantly tightened, and control over transactions on current accounts of legal entities has also been strengthened. Control over the cash funds of organizations is also being tightened; for example, in the very near future it will be necessary to ensure the online transfer of information on each transaction to the tax service server.

Like many other tax and financial crimes, cashing out funds for the purpose of tax evasion exposes those involved in this scheme to severe penalties. The penalty for illegal cash withdrawals committed with the participation of an individual - an individual entrepreneur - is specified in Article 198 of the Criminal Code of the Russian Federation. If the cash transaction took place with the participation of a bank, private or government organization, then the degree of responsibility of the fraudsters will be determined under Article 199 of the Criminal Code of the Russian Federation.

Cash withdrawal should not be confused with another similar article of the Criminal Code - money laundering (Article 174 of the Criminal Code). In this case, the financial transaction occurs in the reverse order: cash acquired by criminal means is legalized by being credited to a bank account. These fraudulent schemes have one thing in common - they all violate the law and damage the economic security of the country.

Cash withdrawal schemes

How exactly does cash withdrawal take place and why is it necessary for the company’s management? At first glance, it may seem that cashing out is carried out quite legally, because there is no fraud with borrowed funds. The director of the company or private entrepreneur has the authority to sign payment documents for withdrawal of money from the account. However, any transaction through a bank account must subsequently have a legal explanation. Cashing out is not intended to withdraw money from an account (this can be done without breaking the law), but to fictitiously increase the organization’s gross expenses.

By carrying out an operation to transfer money for performing non-existent services, the company's management unlawfully understates the profit of its enterprise. Accordingly, the tax base decreases.

The owner of a fly-by-night company, with whose participation the funds are cashed out, receives a significantly lower percentage for mediation in the scam than the amount that the owner of the money would have to pay to the state in the form of taxes. In addition, some cash-out schemes allow transactions to be carried out without an intermediary, through the production of false documentation.

Cashing out occurs according to the following schemes:

• through shell companies;
• with the participation of the bank;
• through individuals - individual entrepreneurs;
• using stolen or false passports of individuals;
• using certificates for receiving maternity capital.

Each of the listed schemes has characteristic differences. However, they also have common features - the fictitious nature of the transaction and a contradiction with the law. To understand the procedure for withdrawing money from a bank account, you should consider in detail the most commonly used schemes.

Through IP

Unlike using a specially registered shell company, cashing out through the involvement of individual entrepreneurs (IP) as participants in a fraudulent scheme will subsequently be more difficult to prove. Indeed, unlike a shell company, which is liquidated immediately after the operation is completed, a private entrepreneur does not disappear anywhere. And if necessary, he will be ready to confirm his words in court.

However, the risk here is higher. If the investigator proves that the transaction is fictitious and the fact of tax evasion, then not only the director of the company who carried out the cashing, but also the entrepreneur who was a fictitious partner in the transaction may end up in prison.

So, how does cashing out through an individual entrepreneur take place? Initially, an agreement for the provision of work or services is concluded between an individual entrepreneur and a company. Among the latter, those most often used are those that are difficult to track: setting up equipment, consulting, conducting training, transporting goods and similar work. One way or another, in the event of an inspection after two or three months, it will be almost impossible to determine whether the services specified in the contract were actually provided. Unless one of the parties to the transaction makes a mistake or there is a witness who will refute the fact that the work was performed.

For the provision of a non-existent service, money is transferred to the individual entrepreneur’s bank account. The entrepreneur cashes them out and gives them to the director of the company. The amount of commission for individual entrepreneurs is agreed upon in advance.

Through LLC

Cashing out funds within the company itself, without the participation of an intermediary, is a little more difficult, but such a scheme does not require the participation of an intermediary. This means that the director does not need to share with anyone.

Quite often, cashing out occurs by inflating the gross expenses of the enterprise. For example, a large number of gasoline coupons are purchased by bank transfer for a company’s fleet. Of course, a significant portion of these coupons are then sold in cash. In this case, the tax base is reduced by several million rubles. The only drawback here is that such a scheme is well known to the fiscal authorities. Accordingly, the result of such an operation will be the accrual of a significant fine.

In terms of legality, the least dubious cashing out occurs by paying dividends to the company’s management. The law gives the founders of an LLC the right to pay themselves dividends. The amount of taxes paid will be less than when paying income tax.

Another way to minimize taxation is to issue a long-term loan to the head of the company. Formally, cashing out does not occur here, since the director issues a long-term loan to himself, usually at minimal interest or without paying it at all.

Via debit cards

Cash withdrawal through debit cards of dummies occurs by purchasing valid bank cards or issuing cards through an accomplice in the bank using false documents (homeless, deceased, etc.). The meaning of this operation is to split the money converted into cash.

Current legislation stipulates that banks must report to Rosfinmonitoring any financial transactions where the transaction size exceeds 600 thousand rubles. To remain unnoticed, the director of the enterprise uses a fictitious shell company with several dozen non-existent employees. After money is transferred from the enterprise’s account to a shell company, its director (who exists only on paper, since the company is open, most likely also on a stolen passport) pays salaries to the same fictitious employees. If cashing out involves 20 debit cards, you can withdraw up to 10 million rubles in cash in one day, after which the procedure can be repeated several times.

This method of cashing out does not always happen using purchased or counterfeit debit cards. Participants in an illegal scheme may well be real citizens with whom a civil law contract is concluded. However, for this they must be individual entrepreneurs (IP).

Is it possible to legally cash out?

Illegal cash withdrawal, although it promises considerable profits, has one significant drawback - it threatens all participants in this scheme with criminal liability. In addition, the seized money will be confiscated, and this implies the loss of several million rubles for each transaction performed.

Can cashing out be made completely legal? If we are not talking about tax evasion of an organization, but about minimizing the amount of taxes, then this is quite realistic.

At the moment, the least controversial, from the point of view of the law, cashing out can be done through a long-term interest-free loan with a subsequent transfer of funds to a deposit account in a bank. It is not necessary to use dummies or family members for this. If we are talking about an organization with one founder, then issuing a loan to purchase an apartment or house for a period of up to 20 years will not be in conflict with the law. And since legally these will be loan funds deposited in a personal bank account, and not income subject to taxation, you will not have to pay 13% income tax on them.

Of course, after 20 years the loan will have to be repaid. However, it is difficult to judge what the real value of this money will be by that time, taking into account inflation and the ruble exchange rate. In addition, within 20 years the company itself may go bankrupt or close for other reasons.

Responsibility for cash withdrawals

Illegal cash withdrawal through a shell company or in any other illegal way threatens the organizers and participants of the criminal scheme with liability under Article 198 of the Criminal Code of the Russian Federation (for individuals) and Article 199 of the Criminal Code of the Russian Federation (for legal entities). According to the provisions specified in paragraph 1 of Article 198 of the Criminal Code, tax evasion committed on a large scale (the amount of concealment exceeds 10% of the total amount of accrued taxes) provides for:

• forced labor for up to 12 months;
• arrest up to 6 months;
• imprisonment for up to 12 months.

The same actions, including cashing out an amount amounting to more than 20% of the total tax amount, increase the maximum fine to half a million rubles, and imprisonment to 3 years.

It is worth considering that paragraph 2 of this article of the Criminal Code allows for the release from punishment of participants in a criminal scheme if they first came to the attention of law enforcement officers while cashing out, and at the same time fully paid off all fines and taxes assessed to them.

Article 199 of the Criminal Code of the Russian Federation, which explains the punishment for cashing out money from organizations on a large scale, or any other fraud with tax reporting for the purpose of illegally concealing the amount payable to the state treasury, provides:
https://www.youtube.com/watch?v=9MZyN7Pb_fI

• fine from 100 to 300 thousand rubles;

As in the case of Article 198 of the Criminal Code, persons who have committed illegal cash withdrawal for the first time are not held accountable, provided that all fines and taxes accrued to them are fully repaid.

Hello! In this article we will tell you whether it is possible to cash out money from an LLC’s current account.

Today you will learn:

1. Is it permissible to withdraw funds?
2. How to cash out legally.
3. What documentation is required for cashing out?

For what purposes funds may be needed

The money that is kept in the company belongs to the organization itself, and not to its founders. Therefore, the issue of cashing out can become a problem.

The banking organization services your company's account, but does not perform a supervisory function. Therefore, if you complete all the documentation correctly, you will most likely receive the required amount.

Cash may be needed for various purposes, namely:

• purchasing materials for work;
• payment for goods to suppliers who do not work on a non-cash basis;
• payment for business trips and so on.

Or a situation may arise when money is needed for the personal purposes of any of the founders.

Required Documentation

The process of receiving money is carried out using a check. For this purpose, a checkbook is issued.

The registration procedure takes a maximum of 14 days (depending on the bank) and is inexpensive. You can also use a debit payment card.

Any employee of your organization can receive cash. To do this, he just needs to present his passport and power of attorney to receive funds. Moreover, not all banks require it. And according to the law, this condition is not mandatory.

If you plan to receive a large amount, order cash in advance. But on the other hand, in this situation the bank commission is usually lower.

After you receive the money, capitalize it using a receipt order. On the same day, give them to the person for whom you received them.

In this case, the basis for issuance will be:

• - if funds are needed for household purposes. needs or travel expenses;
• Sheets - if there is a conversation about receiving or.

How can you withdraw funds legally?

First of all, you need to withdraw money from the LLC's current account legally, so that the expenses on which you plan to spend it are tied to the actual activities of your company.

There are several expense items that do not raise questions from a legal point of view.

1. Issuance of salaries.

Paying cash through a cash register is not prohibited by law; by the way, quite a large number of organizations still prefer to give money to their employees this way.

This is the most convenient option to cash out money legally, of course, if you pay your employees on time and in full.

This expense item is unlimited in amount and frequency of payment, this is especially important if the director is both an employee and the owner of the company.

But do not forget that all documentation on the basis of which salaries are calculated must be available.

2. Through an agreement with an individual entrepreneur.

This method is legal and has nothing to do with fraudulent schemes.

It consists of the following: you enter into an agreement with the owner, working at 6%.
In this case, the individual entrepreneur provides your company with certain services:

• Provides you with a building, equipment or transport for rent;
• Transfers to your company the right to use either a logo (under a license agreement);
• Searches for clients for your company (under an agency agreement) and so on.

The only thing is that you must have documents confirming the provision of services. Most often this is a contract and acts of services rendered.

3. Dividends.

Since the founders organized the business to generate income, they have every right to receive dividends.

In this case, two conditions must be met:

• Payment can be made once a quarter;
• It is first necessary that 13% be accrued from the account of your LLC.

4. Economic needs of the company.

This article can include the purchase of a wide variety of goods: from writing instruments to inexpensive equipment (the cost should not exceed 100,000 rubles).

This can also safely include payment for renting a vehicle, payment for drawing up reports and performing repair work. The main thing is to pay personal income tax.

There is also an important nuance here: If you receive funds for this cost item, the banking organization will charge you a commission. Its size varies from 0.1 to 1% of the issued amount. In addition, you must confirm expenses with acts, checks and invoices.

5. Payment of travel allowances.

A very good reason to get cash. But these funds can only be issued to an employee of the company, and the money that he does not use will need to not only be returned to the cash desk, but also an advance report must be written.

Also keep in mind that there are some pitfalls. Although companies are now legally allowed to set their own daily allowance limit, only 700 rubles of them are not subject to personal income tax (clause 3 of Article 217 of the Tax Code) this is for business trips within Russia and 2,500 rubles if an employee is sent abroad.

Also, daily allowances above the limit are subject to insurance premiums. True, they are exempt from paying contributions for injuries.

Also, without fail, the employee must justify, and document, the purpose of his trip related to the development of the company. In other words, prove the business nature of the business trip.

6. Applying for a loan.
The company has the right to provide money from its account to both individuals and other organizations in the form of a loan.

True, in the second situation the payment must still be non-cash, but with the first there are no problems.

You can issue a loan to your employee for any period, by agreement with the employee himself.

You can issue a loan without interest, but you will still have to pay taxes. This is due to the fact that interest that has not been accrued is income and therefore subject to taxation.

Therefore, it is better to take out a loan with interest so that you do not have to pay 35% personal income tax.

But even in this case, you need to take into account the following: if the interest rate specified in the agreement is less than 2/3 of the refinancing rate, then the employee receives income - material benefits from saving on interest. It will need to be subject to a personal income tax of 35%.

A unique method of cashing out is to transfer funds from the account to the manager’s card, and then withdraw money through an ATM. But banking organizations still consider this a non-cash payment.

In addition to the options that we discussed above, there are also illegal cash-out schemes. We will not talk about them, we will only note that if such a scheme is identified, it is fraught with serious problems.

Conclusion

We looked at options for cashing out money from the company's current account. All of them can be used in combination, but it is advisable to consult with a competent accountant to avoid mistakes. He will also tell you which method is the safest.