It is necessary to ensure that the director of the counterparty appears before the tax authority and gives evidence confirming the fact of delivery of the goods.
7. It is good to have copies of tax returns of the counterparty, extracts from the sales books for the period under review, confirming the fact that operations for the supply of goods are reflected in these documents. They can be requested from your counterparty.
8. In testimonies, your employees must confirm the existence of a Germany WhatsApp Number List contractual relationship and the purchase of goods from a counterparty with signs of a one-day company.
9. You should also have primary documents confirming the use of the goods in production, sale to third parties or its actual availability.
However, all of the above will not have any legal significance if the tax authority establishes:
the presence of affiliation (family relations, participation in management bodies, official accountability, etc.
incurring expenses by the participants of the operation for each other;
the presence of unified services that carry out accounting, personnel records management, recruitment, search and work with suppliers and buyers, legal support, logistics, etc.
the participants in the transaction have the same signs, contacts, website, addresses of the actual location, premises (offices, warehouse and production bases, etc.), banks in which settlement accounts are opened and serviced, cash registers, terminals, etc.
the fact that the “one-day company” is for you, and you are the only supplier and buyer for it, or other suppliers of the “one-day company” are common to you;
return of funds transferred to the address of the counterparty.
In addition, paragraph 2 of Article 54.1 of the Tax Code of the Russian Federation contains conditions, only under which the taxpayer has the right to take into account expenses and deductions for transactions that have taken place. The tax authority has the right to refuse the taxpayer in case of violation of at least one of the conditions established in paragraph 2 of Article 54.1 of the Tax Code of the Russian Federation.