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[ATO 5월 세무정보] 피닉스 활동이란 무엇일까 > 전문가 칼럼

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회계 | [ATO 5월 세무정보] 피닉스 활동이란 무엇일까

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작성자 최고관리자 작성일17-05-18 16:40 조회556회 댓글2건

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불법 피닉스 활동에 대해 호주 국세청 한국계 직원 이양숙 씨와 함께 얘기나눠 본다.

 

불법 피닉스 활동은 기존의 회사의 채무, 즉 세금체납이나 채권자에 대한 채무, 또 직원들의 급여 미지급 등의 채무를 갚지 않기 위해서 회사를 고의적으로 정리하고 새로운 회사를 세우는 경우에 해당합니다. 또 반복적으로 회사의 채권자 또는 직원을 기만하려는 목적을 갖고 피닉스활동이 이어질 때 이를 불법으로 규정합니다.

불법 피닉스 활동은 경제계나 직원, 계약업자, 정부 그리고 환경에까지 영향을 미친다고 볼 수 있습니다.

급여나 수퍼애뉴에이션, 또 종업원의 복지수당 등이 지급되지 않았다거나 경쟁업체가 심하게 낮은 가격의 입찰가를 제안하거나 시장가격보다 낮은 금액의 입찰가를 받았을 때, 또 페이슬립을 받지 못했거나 페이슬립에 표기된 회사명이 이전 것과 다를때 그리고 회사 대표의 이름이 바뀌었지만 매니저와 직원들은 동일한 상태일 때와 같은 경우에는 불법 피닉스 활동과 연관이 있을 수 있으므로 잠재적인 경고사인으로 받아들일 수 있습니다.

불법 피닉스 활동업체가 의심된다면 1800 060 062로 전화 하시거나 ato.gov.au/forms에 있는 세금 회피 신고서(Tax evasion reporting form)를 작성하셔서 제출하시면 됩니다.

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