Analysis of suppliers for signs of fictitious transactions

Legal Digest News
"When assessing the fictitiousness of transactions with a group of counterparties, it is necessary to obtain evidence for each of them," the Arbitration Court of the Ural District reports.

According to the case file, the tax authorities, according to the results of the audit, charged the company a significant arrears for working with a group of 33 fictitious companies. There are several reasons for recognizing companies as such: the nominee of the head, the registration of companies on the eve of the transaction, insufficient resources for conducting business.

The courts of two instances sided with the Federal Tax Service, and the higher court sent the case for review, arguing that it was impossible to draw conclusions about the fictitiousness of transactions for a group of counterparties. It is necessary to evaluate each company by analyzing the indicators of the authorized capital, the presence of assets on the balance sheet, the significance of the transaction, and so on.

On the basis of which the court sided with the taxpayer and canceled the arrears (Resolution No. F09−1076/24 dated April 8, 2024).

For verification of counterparties, please contact Acsour specialists. Conducting such an analysis will confirm your reliability in front of potential contractors, as well as allow you to evaluate the activities of your suppliers, minimizing the risks of questionable cooperation with them.