Situation 2. Beer "uproschenets" Imagine that a company applying the simplified tax system (STS), a long history of supplying non-food items, presented the declaration and pay taxes to the budget in accordance with the present tax regime. Also, imagine that during the of control measures by the tax authority has been established that for the past 3 years, along with the main activity carried out by the taxpayer and the sale of beer of its own production, implementation of which share in total revenues was less than 5%. Despite such a small proportion of beer sales in total sales, the fact that beer sales of own production rule in this case the possibility of using taxpayer USN, since by virtue of direct instruction in the law (Section 3 podp.8 st.346.12 Tax Code) organization engaged in the production of excisable goods (which include beer), no right to apply USN. For more information see financial technology. At such circumstances, the likelihood of a tax dispute resolution in favor of the taxpayer is minimal, and the probability of accrual of substantial amounts of taxes and fees – on the contrary, very high. In this situation, the taxpayer would be to propose the following solution: provide beer producer is not the company being audited, and friendly to her organization, which produces beer under the contract tolling and technology provided by the customer (the taxpayer). On the one hand, it would explain the ratio of the taxpayer for the production of beer, on the other – will not prevent the use of them USN, in which case he would not be a producer organizations of excisable goods. .