How not to get fake ID VAT?

In 2011 Ukraine joined siluNalogovy code, which complicated the work of small and medium businesses. This tax code was adopted by the global economic crisis, its main purpose is to fill the budget with tax Ukrainian business. A similar situation Ukrainian business experienced in the 90 years of 20 th century, when Ukraine was the tax laws with high rates of taxes and a complicated system of accountability. But despite this, the Ukrainian business to survive. Currently, the Ukrainian government has decided to repeat the practice the 90's, only more modernized it. The new Tax Code, namely Article 198 "tax credit" makes it economically unprofitable work of private entrepreneurs or legal persons (business entities) who are not VAT payers with other business entities - subject to VAT. Since in accordance with paragraph 198.6 of Article 198 of the Tax Code of business entities - for VAT when dealing with members of the business does not receive a tax credit and therefore bear the financial loss. Practical example of the Ukrainian business: Supermarkets, which is subject to VAT, currently refuse to cooperate and enter into agreements with business entities that are not subject to VAT, as the supermarkets, this cooperation is not economically profitable. If the members of the business edinonalozhniki or are in a common system of VAT, does not put its work with business entities - subject to VAT, the latter will cease to work with them, as will his other business partners x. A business entities - not VAT payers will bear heavy losses and eventually lost his business and become unemployed. Also, the new Tax Code, namely Article 181 Requirements for registration of persons as tax payers) complicates the conditions for obtaining a VAT for business entities. Article 181 of the Tax Code contains a provision under which to obtain evidence of VAT business entity is required to make business transactions for last 12 calendar months in the sum of 300 000 UAH. Excluding VAT. Currently in Kharkiv, Donetsk and other cities of Ukraine, some audit and legal firms in the form of its financial literacy of business entities offering "quack methods" of obtaining a VAT as follows: Method number 1 for the amount of 6000 USD. up to 10000 USD. unlawfully obtained evidence of VAT on newly discovered plant without speed or at the company, which has been without activity that contravenes the provisions of the said Article 181 of the Tax Code. In the case of even if the miracle happens in the 1 st in 100 and for the above amount, re-inaugurated the enterprise without the speed or the enterprise without work will receive a certificate VAT. So according to the norms of Article 184 of the Tax Code, is evidence of VAT will be declared illegal and void, with first verification of the tax inspection of economic activities, including a desk, this enterprise. And for all transactions that hold a company with its counterparties subject to VAT, will be abolished tax credit under paragraph 184.5 of Article 184 of the Tax Code. Method number two business entities wishing to obtain a certificate VAT, concludes a contract of sale or delivery of goods to another business entity VAT amounting to 300,000 USD. Then there are two versions of events: 1st Option: On account of the subject business wishing to obtain a certificate VAT , another business entity, list the amount of $ 300,000 USD. The subject of business that wishes to obtain a certificate of VAT reflected in his accounting and taxation of this business operation. then apply to the State Tax Inspectorate to obtain a certificate of VAT payer and receives a certificate VAT. Then, the subject of business, receiving testimony VAT returns back those 300,000 business entities from which they received on the grounds that they terminate the contract of sale (or delivery) on some trumped-up reasons. 2nd Option: In exactly the same as the first, only instead of money, business entities transferred goods worth 300,000 USD, which, after receiving the certificate and VAT, "in a quiet," returned the business to another entity that the goods delivered. Both of these are not legitimate, because as these transactions goglasno Article 234 of the Civil Code of Ukraine, are fictitious and invalid, according to articles 215, 216 of the Civil Code, that is, they do not create legal implications for the business entities that they have committed. Method number three most risky. The subject of business that wishes to receive certificate of VAT, concludes with another business entity contract for him marketing services in the amount of 300,000 USD. Then when the money is received in the account of the subject business wishing to obtain evidence of VAT, the business entity shall transfer that money to the account of other commercial structures. That money is held in transit. business entities wishing to obtain a certificate of VAT payer, under contract to provide marketing services, the State Tax Inspectorate refuses to issue a certificate VAT. Since the tax authorities will regard the transaction under this agreement as converting (a deal on illegal money laundering and cashing cash) and, together with the tax police will make a comprehensive review of the business entity that has filed an application for a certificate of VAT payer, as well as other business entities participating in this scheme. Currently, the tax inspectorate, when submitting business entity application for evidence of VAT, will carefully examine the legality and economic viability of business operations, proper accounting paperwork for the transaction under which, subject business affirms its right to obtain a certificate VAT.