Cash withdrawal through individual entrepreneurs occurs according to different schemes. Other companies, banks and individuals are involved in the process. Cash out also presupposes falsification of documents. Depending on the violated law, the schemes involve a criminal penalty for up to 7 years.
In the 90s of the last century, a huge number of schemes appeared that made it possible to quickly get rich or legalize dishonestly received income. One of them is cashing out (cashing out, cashing out). These are certain actions that allow you to get money without paying taxes. Examples are fictitious transactions, falsification of documents.
Cashing out and withdrawal are used in different ways today. The first value assumes a completely legal withdrawal of funds from non-cash accounts and the transfer of securities into money. Illegal actions are called cashing. They are concluded not only in bypassing taxes, but also in the use of earmarked funds for solving other problems.
Popular schemes
There are several popular IP schemes. One of them is the use of fly-by-night firms. The essence of the scheme is as follows - the company transfers money to the account of another organization that allegedly provided certain services. Funds are withdrawn with the help of it, the company itself is liquidated. Most often, the owners of such organizations are persons who dream of quick earnings. These include drug addicts and alcoholics. Intermediaries usually receive a certain fee, which depends on the size of the transfer.
Another scheme is the participation of an individual in the scheme. A person opens a bank account, the company transfers about the funds. The owner of the deposit withdraws the amount. A similar scheme is observed in the event that a bank is connected to the cashing process. Attackers often target small, reputable, commercial institutions.
There are schemes in which all manipulations occur with falsification of documents or inappropriate use of them. A popular scheme is the discovery of money using fake passports. Companies are registered in person using a stolen passport. Fraudsters receive large sums, and the responsibility for their withdrawal falls on the shoulders of the person whose passport was used.
Today, many individual entrepreneurs also work with the attraction of maternity capital, which is given at the birth of the second and subsequent children. To withdraw funds, cybercriminals use fictitious purchase and sale transactions, debit cards.
Another scheme is called "counter flow". With her, several companies urgently begin to transfer money to each other. After a dozen of such manipulations, it becomes difficult to understand the scheme. If within three years the crime is not established, then the statute of limitations begins to operate.
A responsibility
To prevent such frauds from being carried out, the tax services carry out various operational actions. On the one hand, we can see the banking operations of individuals who work for individual entrepreneurs. Control over the accounts of entrepreneurs is mandatory. State authorities are developing special programs that allow entrepreneurs to come out of the shadows and make their wages white.
There is no specific article for cash out. Each specific situation uses its own special law:
- for tax evasion and creation of forged documents - up to 6 years of restriction of freedom;
- the creation of fictitious individual entrepreneurs or contracts is considered as illegal entrepreneurship, involves up to 7 years in prison;
- for hiding income, you can go to prison for up to 7 years.
There are special penalties for banking institutions that take part in illegal activities. They will face huge fines, and criminal punishment for the guilty employees. If a bank is recognized as a participant in an illegal scheme, it is highly likely that its license will be taken away.
Sometimes individuals who have not committed illegal acts are prosecuted. In this case, entrepreneurs are advised to protect themselves using a reasoned conclusion of contracts, describing all possible provisions in documents.
