Pseudo-checks and minimum cash: State Tax Service exposed a chain of beer stores for tax evasion

State Tax Service has uncovered tax evasion scheme by the beer sales network. Actual audits of entities that sold excisable products were carried out as part of improving the risk-based approach to control measures.

It was detected that stores, selling alcoholic beverages, issued RRO checks that were not submitted to the State Tax Service. This may indicate the use of software that allowed for distortion of total sales volumes.

In addition, share of cash payments in the chain of stores’ sales was insignificant.

According to the actual audits results  of the beer store chain organized by the State Tax Service in just the first 4 days at business facilities:

-​ 312 additional employees were officially employed.

-​ cash payments increased by 11.5 times.

For violation of the law, the taxpayers face fines and possible revocation of licenses.

It is worth emphasizing that the State Tax Service carries out tax control taking into account decision of the National Security and Defense Council to introduce legal and organizational measures regarding a moratorium on groundless audits and interference by the state bodies in business activities, and exclusively on the basis of a risk-oriented approach and in the presence of high levels of risk.