The possibility of choosing a special regime entailed the manifestation of human imagination in the optimization of taxes - the fragmentation of business by creating organizations, using USN.

However, the Federal Tax Service prohibits this method., defining the criteria for illegal splitting:

• participants in the scheme carry out a similar type of economic activity;
• there is a direct or indirect interdependence (Affiliation) participants of the business split scheme (family relations, participation in governing bodies, official control, etc.);
• there is no independence in decision-making among controlled persons.

We recommend that organizations optimize their taxes competently and within the framework of the law. In addition to the opportunities of the Russian market, we recommend considering the possibility of reloaction (changes in the legal policy of the location of the company) to Cyprus.

So what'll come for the organizations, who use such a scheme? According to tax legislation, a sanction is a fine in the amount of 40 of interest on the unpaid amount of tax. However, it's worth keeping in mind, that there is a risk of criminal liability, since when revealing a scheme of illegal splitting and with an additional amount of taxes from 5 million rubles of the manager's actions, the financial director and accountant of the company can be qualified under Article 199 of the Criminal Code of the Russian Federation.