Deputy Head of the Federal Tax Service Tax officials earn more than the president

In January of this year, the capital's tax authorities were at the epicenter of a major scandal involving the sale of positions. In the Directorate of the Federal Tax Service, FSB officers carried out a special operation, during which Andrei Morosanov, deputy head of the control department, was detained. Also under arrest were acting. Director for Economic Affairs of the Center for Unique Instrumentation of the Russian Academy of Sciences Pavel Sverdlov and his adviser, former employee tax authorities Nikolai Ananiev.

On August 30, the fate of the scammers was decided: the Kuntsevsky Court of Moscow delivered a verdict in the case of the sale of positions in the Federal Tax Service. All three defendants were found guilty. Morosanov and Sverdlov received 2 and 2.5 years in prison, Ananiev got off with a suspended sentence. The case was considered in a special order, since all three immediately after the arrest decided to cooperate with the investigation, and also fully admitted their guilt and repented of their deeds.

Recall that the criminal case was initiated in January 2012 after an appeal to the FSB by an employee of the Federal Tax Service for the Moscow Region, Alexander Kirsh, who was promised promotion by fraudsters for a monetary reward of 15 million rubles. According to the investigation, Sverdlov, Morosanov and Ananiev repeatedly received money for lobbying the interests of certain people when they were appointed to various positions in the Federal Tax Service.

Before joining the position of deputy head of the control department of the department, Morosanov managed to work for a short time as deputy head of the security department in the Federal Tax Service of the Moscow Region. Soon he quit, but 2 years ago he returned to the civil service, already in the Moscow administration. Probably, Morosanov's reappointment was due to a letter from high-ranking officials of the Federal Tax Service of Russia addressed to the head of the Moscow Federal Tax Service with a request to positively consider the issue of approving him as deputy head of the department.

A similar scheme in the tax authorities is widespread and has been used for a long time: "their own" people are appointed to senior positions - proven, "loyal" to the leadership. about a few of the most vivid examples“their people” will be discussed further.

Deputy Head of the Federal Tax Service of Russia for the Moscow Region, INladimirINladimirovichGrigoriev

Vladimir Grigoriev began his career as the head of the on-site inspections department of the interdistrict inspection of the Federal tax service in Moscow No. 45. Since it is this inspection that controls construction organizations on the territory of Moscow, it is possible that Grigoriev may have taken Active participation in VAT refund schemes for construction works and export of building materials. And such privileges rely only on trusted, “own” people. After working in the 45th tax Grigoriev went up career ladder. In 2009, the young, but already experienced in such “his” cases, Grigoriev, according to the results of a specially organized repeated competition, was appointed adviser to the department for litigation with taxpayers of federal districts Russian Federation Legal Department of the Central Office of the Federal Tax Service of Russia. For "his" people, such a swift career takeoff in the FTS is not uncommon. Then Grigoriev was promoted to Deputy Head of the Federal Tax Service of Russia for the Moscow Region, where he still works. At the moment, he is in charge of the control block, a number of tax inspections and an inter-district inspection for the largest taxpayers of the Moscow region. It is Grigoriev who coordinates the activities of the departments of the Federal Tax Service of Russia in the Moscow Region. And this already symbolizes the extreme degree of trust on the part of the leadership of the Federal Tax Service of Russia.

Deputy Head of the Federal Tax Service of Russia, Natalya Savelyevna Zavilova.

A special role in the appointment of tax officials to senior positions in the Central Federal District is given to Natalya Zavilova. Her career began at the territorial tax inspectorate in Pavlovsky Posad, where she worked as a programmer, but was fired, according to Natalya's former colleagues, "for gossip, intrigue and unhealthy careerism."

Perhaps it was these character traits that brought Natalya Zavilova to the Ministry of Taxes and Duties, where she met Mikhail Mishustin. Subsequently, Mishustin and Zavilova were fired from the Ministry together, and then also jointly went to work at the Federal Agency for Real Estate Cadastre (Rosnedvizhimost).

Mikhail Mishustin, after being appointed head of Rosnedvizhimost, took Natalya Zavilova as head of the Department of Cadastral Chambers. But even in this department, relations with the team did not work out for Natalya - after her departure, her colleagues breathed a sigh of relief, arguing that the former boss was completely incompetent in matters of the work of the land management service.

Subsequently, he left for the Federal Agency for the Management of Special economic zones(RosSEZ) Mishustin, did not take his old girlfriend with him. However, then Zavilova unexpectedly turned out to be appointed head of the analytical department of the central office of the Federal Tax Service of Russia, which caused a lot of surprise among the employees of the department. After the appointment, Zavilova began to establish “her own” orders on the territory entrusted to her. For example, she appointed her friend L. Shuikova as the head of the Federal Tax Service for the city of Pavlovsky Posad, probably adopting the "scheme" of the work of the tax authorities: appoint "their" people to resolve important departmental issues in their favor. After all, “their own” will not let you down, at least until they fall into the hands of the law.

Former Deputy Head of the Federal Tax Service of Russia, Yankov Kirill Vadimovich

It should be noted that earlier one of those who were especially “close” to the Head of the Federal Tax Service of Russia, Mikhail Mishustin, was his deputy, Kirill Yankov, who in February of this year, immediately after Morosanov’s arrest, was dismissed from the tax authorities.

Yankov joined the Federal Tax Service in May 2010, having previously worked with Mishustin as his deputy at Rosnedvizhimost and at the Federal Agency for the Management of Special Economic Zones (RosSEZ).

A source in the tax authorities told the Federal Research Center "Analytics and Security" that, probably, not without the help of Kirill Yankov, Marina Tretyakova, who from June 2010 to January 2011 headed the MIFNS of Russia for the Central Federal District, took a job in the tax authorities. In turn, Tretyakova, according to the source, while working in the tax authorities, contributed to the appointment of the convicted Morosanov.

Shortly after the arrest of Andrey Morosanov, Kirill Yankov also left the tax authorities with the wording "according to own will". However, a FIC source said that Yankov's dismissal could be related to some kind of scam, during which the possible transfer of a large sum of money intended for Yankov took place. According to the source, this amount was intended from one of the heads of the tax inspectorate, who was appointed to the position not without the intervention of Yankov.

One of Yankov's possible proteges may be his former assistant, D. Penkin, who currently holds the position of head of the Interdistrict Federal Tax Service of Russia No. 10 in the Moscow Region. Before working in the tax authorities, Penkin, who does not have an economic education, also managed to work at the Federal Agency for the Cadastre of Real Estate Objects (Rosnedvizhimost) as the head of the information processing department No.

Probably, thanks to the patronage of Yankov, Penkin changed his place of work, and following Yankov, he moved to the tax authorities.

Here are just a few examples personnel policy, which is guided by high-ranking employees of the Federal Tax Service when they are appointed to a position. Based on this approach to the selection of personnel, a disappointing conclusion follows that such a practice of distributing posts in the tax service fits into the general “philosophy”, on the basis of which the leadership of the Federal Tax Service of Russia builds the work of the entire service. It can probably be reduced to a few slogans that will not inspire optimism in citizens who regularly pay taxes into the pockets of criminals.

"UNP" analyzed the income of 120 top managers of the Federal Tax Service: the head of the service, 10 of his deputies, two assistants, three advisers, 22 heads of departments of the central office and 82 heads of regional departments of the service. The service does not issue data on the Federal Tax Service of the Chechen Republic due to an error, like a year ago!

In general, tax revenues have fallen. Last year, the maximum earnings amounted to 19.5 million rubles, now - 18.9 million rubles a year. Nevertheless, many leaders in the Federal Tax Service have higher incomes than the President of the Russian Federation. Vladimir Putin declared 8.9 million rubles. This is two times less than that of the head of the Federal Tax Service, and even less than that of his various deputies.

The list of leaders has been headed by the head of the Federal Tax Service, Mikhail Mishustin, for the second year, although last year he earned 587 thousand rubles less. His wife's income decreased by 3.6 million rubles - up to 77.3 million rubles. She took second place among all those involved in the tax service.

In the first place among the relatives of the employees of the Federal Tax Service was the wife of the deputy. Head of the Federal Tax Service Daniil Yegorov. She declared 80.9 million rubles. But she falls far short of the previous leader - the husband of the deputy. Head of the Federal Tax Service for Omsk region. In 2015, he received 112.5 million rubles.

The head of the Federal Tax Service, Mikhail Mishustin, was the only one who stayed on the list of leaders. The rest of the squad Last year completely changed. The rating was left by the deputy heads of the service Svetlana Andryushchenko, Daniil Egorov and Alexei Overchuk. Although their income has changed little and still amounts to 7–8 million rubles.

The head of the Federal Tax Service did not stay at the top either. Kaluga region Sergey Zaitsev. In last year's ranking, he ranked second, but over the year his earnings decreased by 5.4 million rubles. Now he has an average income for the head regional government- 4.5 million rubles.

Many deputies in the Federal Tax Service earn more than the heads of tax departments. Among the deputies, we identified the five most wealthy:

1) Elena Evdokimova, deputy head of the Federal Tax Service for Moscow (14.2 million rubles);

2) Alexey Mogila, deputy head of the Federal Tax Service for the city of Sevastopol (9.8 million rubles);

3) Alexander Petrik, deputy Head of the Federal Tax Service for Krasnoyarsk Territory(6.5 million rubles);

4) Julia Shilova, deputy head of the Federal Tax Service for Moscow (5.2 million rubles);

5) Irina Platova, deputy head of the Federal Tax Service for Moscow (5.1 million rubles).

The least of the management of the tax service for 2016 earned the deputy. Head of the Federal Tax Service of the Tambov Region - Yana Khrushchevskaya. She declared only 288 thousand rubles. Her income was only 24 thousand rubles a month. This is even less than last year's anti-record holder. They turned out to be the deputy. Head of the Department of the Federal Tax Service for North Ossetia with an income of 35 thousand rubles per month.

Thanks to the "efforts" of crooks from the tax authorities, the country's budget annually loses billions. The most common method of theft is illegal VAT refunds. The same VAT that we regularly deduct when we go to the store for shopping or in a cafe for a cup of tea. The same VAT that should go to the development of our state and care for citizens.

When we started dealing with corruption in the Federal Tax Service, a lot of honest employees who were tired of enduring lawlessness and theft responded. Among them is the former head of the anti-corruption department of the Federal Tax Service, Sergei Vasilenko, who was fired by the leadership of the service ... for fighting corruption. On this topic, he repeatedly gave interviews, including international publications The Financial Times and Reuters. The Russian media also raised this topic.

Not so long ago, our organization received another application, which I decided to post here. After all, the public has the right to know what the state spends budget money on. There are quite a few in the letter. interesting facts from the biography of Mikhail Mishustin, which are not found in official sources and about which Mishustin himself would probably prefer not to spread in society.

President

Russian Federation

V.V. Putin

On the corruption of the head

Federal Tax Service of Russia M.V. Mishustin

Dear Vladimir Vladimirovich!

I consider it appropriate to bring to your attention corrupt activities of the head of the Federal Tax Service
M.V. Mishustin and his "teams" for you to accept the following management decision on the removal of M.V. Mishustin from office due to lack of confidence.

In April 2010, the Federal Tax Service of Russia found a new leader in the person of M.V. Mishustin.

Let's begin with M.V. Mishustin, while in Canada on Olympic Games 2010 , which is confirmed by the photographs posted by M.V. Mishustin on his personal page ( http://www.odnoklassniki.ru/profile/97104335405, the photo is given below) already knew about the draft Decree of the President of the Russian Federation under your consideration on his appointment as head of the Federal Tax Service of Russia.

But then mysterious forces intervened in the face former leader Federal Tax Service of Russia, the current Minister of Defense of Russia A.E. Serdyukov, who somehow miraculously “slowed down” the Decree on the appointment of M.V. Mishustin as the head of the Federal Tax Service of Russia and began negotiations on the appointment of his favorites to this high position - N.V. Sinikov and T.V. Shevtsov.

When this did not work out, A.E. Serdyukov, through his former deputy M.P. Mokretsov, began the process of transferring the property of the Russian Federal Tax Service to the Russian Ministry of Defense. Among the objects expected to be transferred, were all sanatoriums and dispensaries of the Federal Tax Service of Russia(sanatorium "Rainbow": 354008, Krasnodar region, Sochi, st. Grape, d. 53; sanatorium "Ellada": 353456, Krasnodar region, Anapa, Pionersky prospect, 45; dispensary "Podmoskovye": 141052, Moscow region, Mytishchi district, Fedoskinsky rural district, village. Aksakovo, d. 1; sanatorium "Rozhok": 346857, Rostov region, Neklinovsky district, farm Rozhok, st. Severnaya, d. 2) and a significant part of the fleet of the Federal Tax Service of Russia(copies of documents are attached).

But here, M.V. Mishustin appointed: immediately the audit of service apartments provided by the head of the Federal Tax Service of Russia into ownership begins. The central apparatus of the Federal Tax Service of Russia has been increased by 1.5 times (up to 1350 people without reduction, in contrast to the territorial tax authorities in accordance with the Decree of the President of Russia D.A. Medvedev), the control unit of the service has been completely replaced, which proved to be tough under the previous leaders, But effective methods work with taxpayers, in a number of regions of Russia, the heads of departments for subjects and territorial tax authorities were replaced.

So who is he, M.V. Mishustin?

Born on March 3, 1966, the future head of the Federal Tax Service of Russia graduated from the Moscow STANKIN Institute in 1989 with a degree in systems engineering, after which he worked in computer technology for several years at CJSC International computer Club» under the direction of its creator and its close friend Levon Amdilyan. In 1998, the life of M.V. Mishustin changed dramatically when the then head of the State Tax Service of Russia, B.S. Fedorov appointed him his assistant for information systems. Before him was placed difficult task- engage in informatization of the service, make it computerized and implement electronic document management. Since August 22, 1998 M.V. Mishustin became deputy head of the State Tax Service of Russia, and appointed just a month later new leader GNS G.V. Boos retained for M.V. Mishustin this position, which from December 23, 1998 became known as Deputy Minister for Taxes and Duties. Appointed in May 1999 and in May 2000 as Ministers for Taxes and Duties A.P. Pochinok and G.I. Bukaev also left M.V. Mishustin in his team.

As the chief informant of the tax ministry,
M.V. Mishustin became infamous for organizing two loans in 2002 World Bank for the purchase of computer equipment for 100 and 160 million US dollars and managed to successfully master them. At the same time, he built himself a luxurious house on Rublevo-Uspenskoye Highway with a large sports complex.. Despite this, it was thanks to him that AIS (Automated Information System of Tax Authorities) and Unified State Register of Legal Entities (Unified State Register) were created in the tax department. legal entities), a large-scale purchase of computers for the territorial tax authorities was made.

In 2002 M.V. Mishustin meets a truly legendary personality in the field of VAT refunds from the budget - A.S. Karmanov (husband former soloist group "Brilliant" O.B. Orlova) and his junior partner - A.V. Udodov.

At the end of 2002, in the life of A.V. Udodova appears new love- Head of IMNS No. 5 in Moscow O.V. Chernichuk, who reciprocates. The volume of VAT refunds received in the Tax Inspectorate No. 5 for the city of Moscow, which exceeded 1 billion rubles in 2003, was striking in its scope.

In March 2004, you, dear Vladimir Vladimirovich, decide to change the composition of the Government of Russia and instead of G.I. Bukaev You appoint the young A.E. Serdyukov as the Minister of Taxes and Duties. He, in turn, immediately parted with M.V. Mishustin. Under the patronage of the then Minister of Economic Development G.O. Grefa M.V. Mishustin receives in the office of V.N. Zubkov the portfolio of the head of Rosnedvizhimost.

December 20, 2006 M.V. Mishustin appointed head federal agency management of special economic zones. Having taken this position also on the recommendation of G.O. Gref,
M.V. Mishustin is getting closer to S.E. Naryshkin.

A. Udodov under the patronage of M.V. Mishustin, his former boss B.S. Fedorov hires UFG Asset Management as a Managing Director.

Being a rather obese person and having a disproportionate figure, Mikhail Mishustin nevertheless decides to take up hockey. Firstly, because hockey is played by his new patron Sergei Naryshkin, secondly, because on the hockey rink you can, like nowhere else, get close and like a man with a huge number of necessary and important people, and finally, because hockey is played Alexander Udodov. Very soon, Mikhail Mishustin begins to enter the ice of the hockey rink in Odintsovo together with Sergei Naryshkin, Rashid Nurgaliyev and Vyacheslav Fetisov. Mishustin and Udodov begin to invite hockey celebrities, including those from the NHL, to hold VIP tournaments. At the same time, Alexander Udodov's company "Sportima" is one of the organizers of such tournaments, and Mikhail Mishustin himself plays for the team called "Sportima", which is confirmed by the photos posted by M.V. Mishustin on his personal page (http://www.odnoklassniki.ru/profile/97104335405, photo below).

With the departure of G.O. Gref from the post of Minister of Economic Development, chair under M.V. Mishustin staggered in the government and at the end of February 2008 he resigned from the post of head federal body executive power at will.

At the same time, the departure of M.V. Mishustin from the post of head of the Federal Agency for the Management of Special Economic Zones was preceded by a grandiose scandal.

In 2008, the Prosecutor General's Office of Russia, in the course of checking compliance with the law in special economic zones, revealed numerous facts of violations in the use of budgetary funds.

In this regard, submissions were made to the Minister of Economic Development of the Russian Federation E.Sh. Nabiullina and the head of the Federal Agency for Management of Special Economic Zones A.A. Alpatov.

According to the prosecutor’s audit, since the law “On Special Economic Zones in the Russian Federation” came into force, tens of billions of rubles have been allocated from the federal and regional budgets to ensure the functioning of special economic zones, but the agency has not ensured their efficient and effective use.

During the prosecution the facts of placement of funds allocated for the development of special economic zones under extremely low interest rates. Thus, OAO Special Economic Zones, whose sole shareholder is the Federal Agency for Special Economic Zones, kept
5 billion rubles on a deposit at 3.5% and 5.5% per annum.

In 2010, the Investigative Committee of Russia checked information about the possible theft of 2.5 billion rubles. when creating an automated information system management for the federal agency for the management of special economic zones through the actions of a tender commission created to purchase equipment and develop software.

The terms of the contract were identified, according to which they were supposed to be fulfilled in 2 days, and warranty obligations the technique reached 15 years. Even after the liquidation of the agency in December 2009, its management continued to buy computer equipment and pay for the creation of a deliberately unnecessary information system.

The head of the agency at that time was M.V. Mishustin, who now heads the Russian Federal Tax Service.

Isn't that where his famous declared fortune comes from?
at 79 million rubles? Or maybe it's much more?

His old business partner, the man to whom M.V. Mishustin owes almost everything, - B.S. Fedorov, invites him to head the OFG management company and makes him his partner. But even after becoming an official businessman, M.V. Mishustin continues to communicate closely with high-ranking Russian officials. Plays hockey even more, the OFG company becomes a sponsor of tournaments in which various VIPs participate. Unfortunately, Mishustin's career as a businessman actually ends in November 2008, when B.S. tragically dies in London. Fedorov. M.V. Mishustin continues to work for UFG, but will seriously consider returning to the government, and
S.E. Naryshkin arranges to be included in the personnel reserve of the "Golden Hundred" of the President of Russia.

The first two personnel decisions of M.V. Mishustin were the resignation of the head of the control unit of the service T.V. Shevtsova and the appointment to this position of a person who was extremely devoted to him since the beginning of the 90s - the head of the department of the Federal Tax Service of Russia for Kemerovo region S.A. Andryushchenko, as well as the appointment
O.V. Chernichuk as Deputy Head of the Federal Tax Service of Russia for Moscow.

In the summer of 2010, the VAT bacchanalia begins in Moscow.

More than 50 organizations submit exactly the same type of documents for the refund of VAT paid by them for goods purchased in Russia that were previously imported from abroad. Only the nomenclature of these goods differs - all documents are written as a carbon copy. Each taxpayer declares a similar amount - from 200 to 450 million rubles. Of course, each set is in a different font, not a single nominal CEO is repeated, but any professional can see the signs of fraud at a glance.

All of these applicant companies are like twin brothers. So, for each company, the set of documents includes: a tax return for the II quarter of 2010 for VAT, a supply agreement under which the company bought some goods, an invoice confirming the purchase of goods and the transfer of payment for the goods, including the amount of VAT, a warehouse lease agreement , with an area of ​​80-150 m for storing the allegedly purchased goods and a contract for its transportation, a supply contract under which part of the goods is sold and an invoice for it, as well as a purchase book, a sales book and an application for a VAT refund. When a tax inspector or a police officer came to the warehouse on behalf of the tax inspectorate, the storekeeper of the warehouse lessor showed him the boxes stored, but the inspector or policeman could not check what was in them, and, as a rule, did not want to. Thus, the formal conditions for VAT refunds from the budget were observed. Later, the version about the purchase of goods is confirmed by a specially hired nominal director who receives from 300 to 500 US dollars for memorizing a text from a piece of paper.

The volume of VAT declared only for the second quarter of 2010 exceeded 30 billion rubles.

Having direct access to the head of the Federal Tax Service of Russia, bypassing his immediate supervisor - the head of the Federal Tax Service in Moscow
L.V. Vorobieva - O.V. Chernichuk selected people close to her for the positions of key Moscow tax inspectorates.

Thus, during the summer of 2010, new heads of territorial tax inspectorates were appointed in Moscow:

No. 1 - Tatyana Tsareva

No. 2 - Lyudmila Filimonova

No. 5 - Andrey Gavrilov

No. 6 - Irina Rodionova

No. 10 - Sergey Zhemchuzhnikov

No. 16 - Natalia Mikhailova

No. 45 - Vladimir Nosenkov

No. 46 - Vadim Guzhev

No. 48 - Olga Makhalova

However, instead of an objectively large and complex managed procedure, VAT verification can be entrusted to the Federal Tax Service of Russia according to the appropriate federal district, for Moscow - for the Central Federal District. For the position of the head of the MIFNS of Russia for the Central Federal District M.V. Mishustin appointed one of the people closest to him -
M.V. Tretyakov, who served as the head of the Rosnedvizhimost department for Moscow, when this body was headed by M.V. Mishustin. Then, M.V. Mishustin claims M.V. Tretyakov as the head of the Federal Tax Service for Moscow, and another devoted colleague, V.D. Guzheva - as the head of the MIFNS of Russia for the Central Federal District.

Thus, in the 3rd quarter of 2010, applications for VAT refunds were satisfied based on the results of the 2nd quarter of 2010 in respect of
28 taxpayers. Of these, 26 taxpayers who received a refund of RUB 6.86 billion are large and respected companies (for example, OJSC GT-TES Energo, CJSC DKM Engineering, CJSC South Ural Industrial Company,
MAN Automobiles Russia LLC, Castorama RUS LLC,
RusVietPetro JV, Ruiz Diamonds LLC, MZK LLC, SCA Hygiene Products LLC, TARKETT SOMMER LLC, ATB-Leasing LLC, DS-Invest LLC, Yug-Nefteprodukt LLC, Client Leasing Company LLC, BusinessPro LLC, Shell Aerofuels CJSC, Louis Dreyfus Commodities Vostok LLC), and four of them, being the largest taxpayers in Russia, received reimbursement without any verification at all (SUEK, CV Protek , Alliance Oil, Trade House Tomsk Oil and Gas Company).

The remaining 2 suspicious taxpayers
Incorporating LLC and Rosmix LLC received 608.6 million rubles from the budget, which is less than 10% of the amount issued.

But in September - early October 2010, several Moscow tax inspectorates were suddenly approached by 29 suspicious taxpayers who asked to be reimbursed from the budget
10.9 billion rubles The most surprising thing is that all taxpayers seemed to have deliberately filed applications with fully controlled
O.V. Chernichuk inspections No. 1, 2, 6, 7, 10, 25 and 28.

Inspection Taxpayer Amount to be reimbursed (RUB)

IFTS No. 1 Inform Svyaz LLC 249,000,000

OOO Optima Torg 472,000,000

Intercorporate LLC 386,000,000

Promtorg LLC 513,000,000

IFTS No. 2 OOO Obedinenie TD LLC 224,000,000

228 000 000

OOO MMSG 124,000,000

OOO Tallinn 249,000,000

Zodiac LLC 493,000,000

IFTS No. 6 LLC NewCom LLC 270,000,000

IFTS No. 7 OOO Torg Expo LLC 501,000,000

Sfera Trade LLC 505,800,000

OOO Stealth Service 127,600,000

Equator LLC 147,800,000

IFTS No. 10 Lux LLC 486,000,000

OOO Investstroycompany 349,929,916

Lux Shoe Factory LLC 393 719 387

Trading Invest LLC 378,706,548

LLC Elians 270 610 965

IFTS No. 25 Maksitek LLC 348,545,196

LLC Global Consult 378 283 693

Energia LLC 380 684 098

Paris LLC 387 211 921

IFTS No. 28 Factor LLC 299,000,000

Misteria LLC 485 591 578

Children's Independent Film Company LLC 458,777,351

Sonata Plus LLC 498 165 166

Elite Status LLC 298 473 843

OOO Veskont 379 960 286

Country Plus LLC 260 010 753

When a taxpayer submits a declaration to the IFTS, in accordance with which he asks the budget to reimburse him the amount of VAT, the IFTS asks him for supporting documents, checks them and submits the taxpayer's documents for consideration by the commission of the constituent entity of the Russian Federation, which decides whether to refund VAT or not. However, if the amount of VAT refundable is less than 3 million rubles, the inspectorate can make a decision itself, without actually conducting a serious audit. That's exactly what I thought. Apparently. M.V. Mishustin in April 2011, after persuading former minister Finance of Russia A.L. Kudrin to appoint the head of the Federal Tax Service for the Moscow Region V.V. Polezhaev. And after the appointment, he set the task for the new chief tax officer near Moscow as follows: the Federal Tax Service of Russia will appoint new heads of territorial inspectorates, and they themselves must organize the issuance of stolen VAT from the budget, breaking it down into amounts up to 3 million rubles, half of which should be accumulated in the Federal Tax Service in the Moscow region and transferred to the Federal Tax Service of Russia.

In the summer of 2011, 41-year-old R.M. Botsoev, who headed the control and audit division of the Ministry of Finance for the Republic of North Ossetia-Alania. The promising financier was personally acquainted with A.L. Kudrin, who, in turn, recommended him
M.V. Mishustin.

M.V. Mishustin made R.M. Botsoev’s proposal: when appointed to a position, it is not necessary to pay for it, but half of the VAT refunded must be given to the Federal Tax Service through the head of the Federal Tax Service for the Moscow Region V.V. Polezhaev.

About such R.M. Botsoev could not even dream and, without hesitation, agreed. After moving to Moscow, he lived really chic, rented a huge apartment near Begovaya metro station for 17 thousand US dollars a month, visited expensive restaurants.

After the appointment of R.M. Botsoev, interdistrict inspectorate No. 2 for the Moscow Region began to methodically receive VAT tax returns from firms registered in the city of Yubileiny and Korolev, providing for the reimbursement of tax amounts of not more than 3 million rubles. Thus, the tax inspector - the head of the department of desk audits - the head of the inspection - the head of the department of the Federal Tax Service of Russia for the Moscow Region - the leadership of the entire tax service participated in the corruption scheme.

On the basis of the documents received by the GUEBiPK of the Ministry of Internal Affairs of Russia, a pre-investigation check was carried out based on the results of which, on December 9
In 2011, a criminal case was initiated under article 159 part 4 of the Criminal Code of Russia. Searches in the Federal Tax Service, in the Federal Tax Service in the Moscow Region and the house of the suspect R.M. Botsoev was appointed for Monday, December 19, 2011, however, the Federal Tax Service of Russia did not inform about this in advance and the detention
R.M. Botsoev on the morning of December 19, 2011 was plunged. apparently
M.V. Mishustin and his "team" in a state of shock.

Currently, this criminal case is being investigated by the Main Investigative Committee of the Investigative Committee of Russia, however, the leadership of the Federal Tax Service of Russia is putting all sorts of obstacles to the investigation. So, investigators still cannot reclassify the guilt of the suspects from Art. 159 of the Criminal Code of the Russian Federation at Art. 285 of the Criminal Code of the Russian Federation.

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Caused a great public outcry. Just a few days later, it became known that the employees of the Federal Tax Service urgently changed already decisions taken on the issuance of several billion rubles from the budget to fraudsters, and on the basis of documents that have not yet been considered, decisions are being prepared to refuse to issue budget funds. Unfortunately for the fraudsters and their accomplices in the tax authorities, the Federal Security Service became interested in this delicate matter for many. We conducted our own investigation into the circumstances of this attempt and came to our conclusions.

In the summer of 2010, the head of the Federal Tax Service of Russia, Mikhail Mishustin, carried out a grandiose personnel purge of the heads of a number of Moscow tax inspectorates and the leadership of the service department for the city of Moscow. It is not unusual for a new head of the tax department to entrust key positions to those he can trust, especially if this replacement pursued good and publicly pleasing goals. However, what did it actually lead to?

The replacement of the team in the Federal Tax Service began with the appointment of Svetlana Andryushchenko as Deputy Mikhail Mishustin - Head of the Control Block, Igor Shevchenko - Head of the Personnel Department, and Olga Chernichuk - Deputy Head of the Federal Tax Service for Moscow. Having direct access to the head of the Federal Tax Service of Russia, bypassing her immediate supervisor - the head of the Federal Tax Service of Moscow, Lyudmila Vorobyova - Olga Chernichuk selected people close to her for the positions of key Moscow tax inspectorates.

So, during the summer of 2010, new heads of territorial tax inspectorates were appointed in Moscow:

No. 1 - Tatyana Tsareva
No. 2 - Lyudmila Filimonova
No. 5 - Andrey Gavrilov
No. 6 - Irina Rodionova
No. 10 - Sergey Zhemchuzhnikov
No. 16 - Natalia Mikhailova
No. 45 - Vladimir Nosenkov
No. 46 - Vadim Guzhev
No. 48 - Olga Makhalova

Many of this list, such as Lyudmila Filimonova, Natalya Mikhailova, Irina Rodionova and especially Tatyana Tsareva, are friends of Olga Chernichuk, others simply swore allegiance to her. Some heads of inspections, such as the heads of inspections No. 7 Elena Nikanorova, No. 25 Elena Khimina and No. 28 Olga Stepanova, immediately agreed to work with the new government and successfully retained their positions.

The key position in the department of the Federal Tax Service for Moscow - the head of the taxation department for legal entities - was taken on the recommendation of Olga Chernichuk by her friend Elena Shchetinina. It was she who headed the legendary commission of the Federal Tax Service for VAT refunds.

The Federal Tax Service has a rule for subsequent inspections of the activities of regional inspections - they are periodically checked by the department of the Federal Tax Service of the Russian Federation for the corresponding subject. But the departments themselves, including the work of the VAT commission, are subject to periodic inspection. With regard to the department of the Federal Tax Service of Moscow, such an audit is periodically carried out by the Federal Service itself. However, instead of an objectively large and difficult-to-manage procedure, an inspection can be entrusted to the inspections of the Federal Tax Service of the Russian Federation for the corresponding federal district, for Moscow - for the Central Federal District. Mikhil Mishustin appointed one of the people closest to him, Marina Tretyakova, who served as head of the Rosnedvizhimost department for Moscow when this body was headed by Mikhail Mishustin, to the position of head of the inspection of the Federal Tax Service of the Russian Federation for the Central Federal District.

To help an honest taxpayer, his issue should be resolved at the level of the territorial inspectorate, which checks the submitted documents, conducts all necessary checks, including cross-checks of its counterparties. But in order to assist a dishonest fraudster, the verification activities of the inspection must be confirmed by the entire vertical tax system. This is how dishonest VAT is reimbursed ().

Of course, there have always been unscrupulous taxpayers, and illegal refunds periodically pass through this sieve of checks. However, their volume steadily decreased during 2000-2010. The vast majority of VAT refunds are received by very large and well-known taxpayers with multibillion-dollar turnovers. Thus, in the 3rd quarter of 2010, applications for VAT refunds were satisfied based on the results of the 2nd quarter of 2010 in respect of 28 taxpayers. Of these, 26 taxpayers who received a refund in the amount of 6.86 billion rubles are large and respected companies (for example, OJSC GT-TES Energo, CJSC DKM Engineering, CJSC South Ural Industrial Company, LLC MAN Automotive Russia, Castorama RUS LLC, RusVietPetro JV, Ruiz Diamonds LLC, MZK LLC, SCA Hygiene Products LLC, TARKETT SOMMER LLC, ATB-Leasing LLC, DS- Invest, Yug-Nefteprodukt LLC, Client Leasing Company LLC, BusinessPro LLC, Shell Aerofuels CJSC, Louis Dreyfus Commodities Vostok LLC), and four of them, being the largest taxpayers in Russia, received compensation without any inspections (SUEK, CV Protek, Alliance Oil, Trade House Tomsk Oil and Gas Company).

The remaining 2 suspicious taxpayers Incorporating LLC and Rosmix LLC received 608.6 million rubles from the budget, which is less than 10% of the amount issued.

But in September - early October 2010, several Moscow tax inspectorates were suddenly approached by 29 suspicious taxpayers who asked to be reimbursed 10.9 billion rubles from the budget. The most surprising thing is that all taxpayers, as if on purpose, filed applications with inspectorates Nos. 1, 2, 6, 7, 10, 25 and 28, completely controlled by Olga Chernichuk.

Each of the organizations substantiated the right to a VAT refund with a set of documents prepared by the employees of Alexander Udodov, known for his close relationship with Olga Chernichuk, and a close friend of Mikhail Mishustin. Without disturbing the respected boss, Alexander Udodov himself conveyed information about the submitted documents to Olga Chernichuk and, in general, communicated with her directly on all current issues.

In turn, Olga Chernichuk warned each of the heads of inspections about the submission of documents for reimbursement, giving them the name and TIN of the taxpayer she was interested in, and in addition, asked the heads of inspections to conduct an inspection as soon as possible and not devote too much time to her, giving them the opportunity to make a decision by the taxpayer of the VAT commission.

An honest and disinterested member of the commission, and even more so its leader, who has almost unlimited influence on his subordinates, would undoubtedly refuse compensation, however, according to many applications, positive conclusions were drawn up by the territorial authorities, and the commission had already made positive decisions on compensation. The commission was not embarrassed by any obvious misprints in the documents, nor by the completely unusual activities of all these taxpayers, nor by the strikingly similar documents of all taxpayers. The employees of the 7th ORB of the DEB of the Ministry of Internal Affairs of Russia approached the analysis of documents surprisingly formally, where (and only there!) All territorial tax inspectorates transferred materials for the necessary verification to the territorial tax authorities.

The formal motivation of all these instances is quite obvious - the taxpayer bought the goods and paid for them with VAT, and the goods were purchased from an organization that previously paid the entire amount of VAT directly to the budget as part of the total customs payment when it was imported into Russia. But the secret of this compensation is outrageously simple: the taxpayers did not buy any goods, and the documents they provided are a gross fake.

This fantastic amount of VAT would have been issued from the budget if the Federal Security Service of Russia had not become interested in it, and information about the upcoming refund appeared in the media.

At the beginning of November 2010, hurricane activity began in the Federal Tax Service of Russia, the Federal Tax Service for Moscow and territorial inspections. Having received a signal about a serious problem, Mikhail Mishustin set the task for Olga Chernichuk - to re-examine the submitted documents and immediately replace the positive decisions and conclusions already made with refusal ones.

At present, inspectorates Nos. 1, 2, 6, 7 are working hard to prepare negative opinions on pending documents, since in these inspectorates the deadlines for most inspections are already coming to an end, and in inspectorates Nos. 10, 25 and 28, which received applications later than other inspections, this is yet to be done.

Elena Shchetinina, anxious for her future, is rewriting the conclusions of the VAT commission, and the employees of the 7th ORB of the DEB of the Ministry of Internal Affairs of Russia, despite the celebration of the Day of the Police, are urgently compiling material on the detected attempted crime. However, it is unlikely that such a belated profanity in the spirit of post-Soviet bureaucracy will help the leaders of the Russian Federal Tax Service.

All this speaks of Mikhail Mishustin as unconditionally talented person who is able to find a simple way out of any situation. And now, the head of the Federal Tax Service of Russia, has found a way to dissociate himself from a sudden problem. He made a thick collection of documents from these 29 and 2 taxpayers reimbursed in the previous quarter, and began his week with visits to a variety of high-ranking offices. They say, going to his next friend, he tells how he suddenly discovered how many fraudsters reimbursed VAT before his arrival and announces that he was able to stop this channel of stealing the budget. In support of his words, he asks to get acquainted with the documents of the companies, from which it follows that they were registered and registered with the inspection as early as 2009, that is, before he joined the service and before he built the control vertical. Of course, no one reads the documents, but it looks very convincing.

At the same time, Mikhail Mishustin is cynically silent about the fact that absolutely all of these companies changed their owners in the summer-autumn of 2010, that is, they were “ready-made LLCs”, registered for sale, and were bought by those who needed to apply for tax refunds only only to inspections controlled by Mikhail Mishustin through Olga Chernichuk. There is no explanation for the fact that the number of suspicious tax declarations filed in the fourth quarter exceeds the number of similar declarations by 15 times in quantity and 18 times in terms of VAT - without counting on success, not a single fraudster will produce and submit such a large number to the inspection documents just for fun. Of course, the criminals had clear guarantees that the applications for VAT refunds would be satisfied and that is why they did not attach serious importance to the quality of their production. This, of course, does not prove that Mikhail Mishustin is a co-organizer of this crime or simply promised to facilitate the theft for a reward, but the suspicions are painfully serious. And why the Federal Tax Service of Russia decided to deal with unscrupulous taxpayers only after scandalous publications in the press and why it is impossible to explain at all the already prepared conclusions on them in an emergency.

But everything is possible for the successful head of the tax service. At the beginning of the scandal, Mishustin tried to shift the blame on the head of the Federal Tax Service for Moscow, Lyudmila Vorobyeva, but she was so outraged by this, saying that Mishustin had removed her from personnel policy and control over the VAT commission, which involuntarily recognized the role of Olga Chernichuk in all this. Then the head of the Federal Tax Service of the Russian Federation decided to “surrender” Olga Chernichuk and Alexander Udodov. So, in response to a question about his relationship with Alexander Udodov, Mikhail Mishustin now says that he does not remember such a person well, and he did not give any instructions to Olga Chernichuk at all, so if it is confirmed that she was really involved in the attempted VAT refund , she did it on her own initiative, or at the request of her former lover, Alexander Udodov. It is difficult, of course, for Mikhail Mishustin to say such words after he, together with Udodov, flew so many times in a private jet (of course, Udodov paid for it).

The position of Olga Chernichuk, frankly, is unenviable. Unless the case can be hushed up, no one wants to be held responsible for someone else's, and during interrogations, all employees of the tax authorities will, of course, tell about the instructions given by Olga Chernichuk. Only Olga Chernichuk herself has no one to point to, since no one will believe her word against the word of the head of the federal executive body - a member of the Government of Russia Mikhail Mishustin, who, moreover, as it turns out, is completely unfamiliar with the alleged organizer of the scam, Alexander Udodov, and on the contrary, Olga Chernichuk is very close to him.

Instead of a conclusion: This is the thought that haunts - regardless of the degree of Mikhail Mishustin's involvement in the theft, 10 billion rubles were announced in just the third quarter of 2010. What would happen next if successful? New similar applications for VAT refund from the budget? At this rate, fraudsters would steal more than a billion euros from the budget in a year (four quarters).

How VAT is refunded

An ordinary entrepreneur always owes VAT to the budget, because the cost of materials and equipment cannot exceed his revenue - entrepreneurs working at a loss are not provided for by the principles market economy. Of course, there are exceptions to this rule, for example, when an entrepreneur purchased a lot of goods and paid for them including VAT, and then could not sell this product. At the same time, the purchased goods will most likely be sold later. And then, having the right to a VAT refund, the entrepreneur will pay it back to the budget after the sale of the goods.

In order to receive a VAT refund on goods purchased but temporarily not sold, the taxpayer submits to the tax office at his location tax return and VAT refund application. Having received such a declaration, the tax inspectorate checks it within 3 months in order to exclude unlawful compensation. The authorized tax inspector requests from the taxpayer documents confirming the purchase of goods that were not sold out on time, inspects these goods, interviews the managers and employees of the organization, sends a request for a cross-check of the counterparty from which the goods were purchased, checks whether the counterparty transferred VAT to the budget , on what means the goods were purchased and much more. Almost always, the taxpayer's documents are also sent to the internal affairs body for a procedural check for possible signs of fraud. Quite often, tax inspectorates ask police officers to do part of the work for them, primarily related to interviewing employees of the taxpayer and his counterparties or conducting inspections.

The result of the work of the territorial inspection is a conclusion, which is submitted to the VAT commission in the department for the subject of the federation. The task of the commission is to evaluate the results of the audit and make a decision, drawn up in the minutes. On the basis of such a protocol, the head of the territorial inspectorate makes a formal decision on the tax refund and instructs the treasury to transfer the refundable amount of VAT from the budget to the taxpayer. The validity of the reimbursement is also checked subsequently by the Federal Tax Service of Russia or the inspectorate for the federal district.

If the territorial inspectorate does not find signs of bad faith of the taxpayer, neither the commission, nor the department, nor the Federal Tax Service of Russia can refute its arguments, since there are simply no other documents at their disposal. However, higher control bodies may recognize the audit as incomplete. Since the territorial inspectorate itself is objectively not interested in helping the taxpayer, all checks are carried out very thoroughly and completely.

77 city Moscow

Publication date: 09/30/2013

Head of the Federal Tax Service of Russia for Moscow

State Counselor of the Russian Federation 2nd class

Tretyakova Marina Viktorovna was born on February 26, 1958 at the station. Kochetovka, Michurinsky district, Tambov region.

It has higher education by profession engineer-technologist.

In the civil service since 1983, in the system of tax authorities since 2003.

During her work in the state civil service, Marina Viktorovna Tretyakova has established herself as an experienced, responsible, competent and demanding leader.

In 2003-2005, she created and headed the country's largest specialized inspection of the Federal Tax Service of Russia No. 46 in Moscow for the registration of individuals and legal entities. During the leadership of this inspection, she created a system for registering legal entities, decided main problem large queues by putting into operation an electronic queue system, requiring friendly and correct behavior from its employees when communicating with taxpayers.

In 2005, she was appointed to the position of Deputy Head of the Department of the Federal Tax Service of Russia for Moscow, and held the position of Head of the Department of the Federal Tax Service of Russia for Moscow.

In order to create a new structure in the system of the Federal Agency for Cadastre of Real Estate Objects (“Rosnedvizhimost”) in Moscow in 2005, M.V. Tretyakova moved to the position of head of the Department of the Federal Agency for Cadastre of Real Estate in Moscow. Under her leadership, the Land Cadastral Chamber for the city of Moscow was created, the database of the system for maintaining the cadastre of real estate objects for the city of Moscow was implemented and filled, the system for registering land plots in Moscow began to function on federal principles, a database of property tax was formed for Moscow.

From June 2010 to January 2011, she held the position of head of the Interregional Inspectorate of the Federal Tax Service of Russia for the Central Federal District.

To solve the priority tasks of improving the quality and efficiency of tax administration, on January 21, 2011, by order of the Ministry of Finance of the Russian Federation No. 47 l / s M.V. Tretyakova was transferred to the post of head of the Department of the Federal Tax Service of Russia for Moscow.

M.V. Tretyakova directly coordinates and controls the activities of the department for ensuring the activities of the Office, the financial department, the personnel department, the department for security and prevention of corruption offenses, the department for controlling tax authorities (in terms of internal financial audit issues).

Supervises the work of the heads of all tax inspectorates under the jurisdiction of the Federal Tax Service of Russia in Moscow.

He has a medal "In memory of the 850th anniversary of Moscow", the Jubilee medal of the Federal Tax Service "25 years of the tax authorities of Russia", a medal of the Order "For Merit to the Fatherland" II degree, a Certificate of Merit of the Ministry of Taxes of Russia, Certificates of Honor Government of the Russian Federation, the Federal Tax Service of Russia and Federal Service state registration, cadastre and cartography, Gratitude of the Mayor of Moscow.

See the schedule of personal reception in the section
Schedule of personal reception of citizens by the head and deputy heads