The channel obtained materials from a tax audit of one of the transport companies of Makarevich’s business empire, Kalina LLC. The Krasnodar Federal Tax Service assessed the company an additional 90.5 million rubles in taxes, fines and penalties. The tax claims relate to “gray” wages; failure to provide documentary evidence of expenses for fuels and lubricants taken into account when calculating corporate income tax.
During the audit, it was established that Kalina LLC is part of the YuMK Group of Companies, the beneficiaries of which are Oleg Makarevich, his wife Natalya and daughter Lilia. Organizations included in the Group of companies are involved in a unified process of intra-group sales of goods; Bank UMC LLC was used as the main (usually the only) bank for intra-group settlements; they are involved in the scheme of “circular” movement of funds through current accounts and increasing cash turnover , use in their activities in order to minimize tax obligations the same instruments of civil legal relations (debt novation agreements, contracts for the assignment of claims), and are managed from a single center.
In total, it is included in the same group with OJSC “Southern Diversified Corporation” and its affiliates CJSC “Wholesale-retail trading and manufacturing company “Kubanyoptprodtorg”, LLC “Provisions”, LLC “Kuban Dairy-Commodity Complex”, LLC “Kubantorgodezhda”, LLC ” Don Alco, Kubanalkoopt LLC, Stroymetallsnab LLC, North Caucasus Construction Company LLC, Kubantekhgaz CJSC, Intergrant LLC, Kuban Pig Breeding Complex LLC, SK Sovetskaya Kuban LLC, SK LLC October”, LLC “Kuban Feed Mill”, LLC “Kuban Cannery Plant”, LLC “UMK Bank”, LLC “Auditing Firm “M-CLASS”.
Despite the fact that organizations included in the UMK Group of Companies, including Kalina LLC, adhered to the same tactics of dishonest behavior during tax audits, the tax authorities still received information about the presence of schemes in the UMK Group of Companies ” to pass money through accounts for the purpose of fraudulent VAT refunds and evasion of various types of taxes. The auditing firm M-Class LLC was intended for internal use of the entire Holding.
An interesting detail was also found on the hard drive of the chief accountant of Kalina LLC, which was seized by the tax authorities as part of the same audit. According to the explanations of Zavyalova O.A. (she is the chief accountant), the files on the disk contain data collected on the accounting of all companies of the Holding, showing balances in the accounting accounts of “Moscow companies”, “our companies” with the aim of maximizing their closure between the companies of the Holding on the principle of creating assignment agreements and assignment.
The so-called “Moscow firms” are primarily a pool of “technical” companies that Makarevich actively uses to evade taxes. The protection of “technical” companies and certain dishonest tax officials receives their interest from them.
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