Existing ways to prosecute fraudulent VAT payers are ineffective. This is the result of the analysis of the Supreme Chamber of Control.
NIK negatively assessed the effectiveness of the Minister of Finance and its subordinate bodies in the fight against VAT fraud based on fictitious invoices; It proposes, among others, concentrate their efforts on detecting the organizers of the practice of extorting tax instead of companies “pillars”.
NIK audit covered the period from 1 January 2014. June 30, 2015 .; it was carried out between 10 September and 16 December 2015. Inspection results were announced on Thursday.
Previous actions – ineffective
“The existing VAT-phishing countermeasures u on the basis of fictitious invoices proved ineffective. It does not help even a very accurate typing rogue entities by the tax inspection authorities. taxes fails to recover, the gap tax remains at a high level, and instead of criminals manage to find only the so-called. pillars.
needed new actions and tools
NIK indicates that it is urgent to introduce associated activities while using the strength of the various tools, selected by the Minister of Finance to specifics of the Polish market “- emphasized in the study report NIK.
the dominant phenomenon: Lipná invoice
in the years 2013-2015 a large-scale phenomena of the circulation of economic invoices documenting operations fictitious, posing a serious threat to the state budget revenues. There has been a deterioration in the efficiency of tax authorities in the collection of taxes. Decreasing the ratio of tax revenue to GDP over the next three years was below 15 percent.
The growing gap in the collection of VAT
size of the gap in tax goods and services remained at a level higher than the EU average. According to the reports of the European Commission in 2010-2013, the gap has increased from 18 per cent. to 27 percent. possible to achieve revenues from VAT. In subsequent years it failed to significantly reduce this phenomenon. The persistence of considerable size gap Tax proves insufficient effectiveness of the Polish tax system and the need to introduce new solutions aimed at reducing tax evasion – indicates the SCC.
revolutionary proposals NIK
the scale of the risks, according to NIK, justifies the need to explore the possibility of introducing in Poland, for example. the obligation to issue VAT invoices through the server of the Ministry of Finance (a central register of invoices), a public register of bank accounts of taxpayers, reducing the possibility of settlement of quarterly VAT, universal standardization of accounting data (concerning documents, postings, payments), adding further evidence conditioning deletion of the taxpayer from the register of VAT payers.
NIK also suggests considering an optional split payment (split payment), or the possibility of applying a solution of shared payment as a condition for the release of joint and several liability and expand the scope of joint and several liability in such a way that it will always apply in the case of making payments transactions on an account other than shown in the database on-line account taxpayers as appropriate for VAT payments. Effective by the Chamber may also limit cash payments.
At the same time NIK recommends the use of complex solutions. “We need both new measures to improve revenue collection and enforcement of taxes, changes in the organization of services to combat the most serious tax evasion, as well as changes at the level of regulation of criminal measures to ensure the real possibility to punish the perpetrators of fraud” – says.
Ineffective actions of the Ministry of finance and fiscal control authorities
Supreme Chamber of control negatively assessed the effectiveness of the Minister of finance and its subordinate bodies in the fight against tax evasion by means of fictitious invoices, including because “he not offered in subsequent modifications of the tax law already sufficient regulation and mechanisms that uszczelniłyby the current system.” In addition, highlights the “actions of the tax authorities, although reliable and accurate in the detection of fraud were ineffective and too late because not specify the actual organizers of tax evasion and not wyegzekwowały imposed taxes.”
NIK also alleges that “there was a sharp increase in arrears in VAT, which is a consequence of the one hand, the increase in the amounts detected fictitious invoices, and on the other – low efficiency of recovery imposed taxes; these arrears over 1.5 years increased by almost three times from about 5 to more than 14 billion zlotys. “
“the recoverability of receivables imposed VAT on fictitious invoices are still small, at just approx. 1.3 per cent. imposed quotas; it is a consequence of a completely ineffective execution, due to the lack of any assets of individuals and companies used these scams and consequence difficulty in establishing the facts of the organizers “- says the study report.
at the same time stressed that in the period covered by the study NIK (2014. – the first half of 2015). Minister of finance undertook a number of activities and initiatives aimed at improve the effectiveness of subordinate staff in the fight against fraud in the tax on goods and services, including the reduction of VAT fraud and evasion and tax liabilities. But, in the opinion of the NIK, applied system solutions and organizational proved insufficient to improve the efficiency of the fight against fraud.
The tested TCOs, according to the finance minister, have focused their efforts on combating irregularities in the tax on goods and services . To control typed – from extremely high, which NIK underlines very clearly, often up to 90 percent. accuracy – those with a high risk of misstatement and the controls ended with the findings of irregularities.
ROSE, calculated mainly in amount, size detected by the authorities fiscal control operations fictitious, which also resulted in an increase in the amounts charged therein tax.
Avalanche fictitious invoices – in 2015. almost 82 billion zł
in 2013. fiscal control authorities detected a fictitious invoice for the amount of 19.7 billion zł, in 2014. in the amount of 33.7 billion zł, and in 2015. already in the amount of 81.9 billion zł.
in connection with the findings (based on art. 108 of the Act on tax on goods and services) measured out 2.3 billion zł in 2013., 5.2 billion zł in 2014. zł and 4.9 billion in the first half of 2015. taxes. However, payments to the state budget in this respect in 2013-2014 and in the first half of 2015. Amounted to only 162.3 mln zł, or 1.3 percent. the amounts due, imposed by the tax inspection authorities.
The low efficiency of the recovery of the tax due has caused a sharp increase in arrears in VAT from 5.1 billion zł the end of 2013. zł 14.1 billion at the end of June 2015 . In the opinion of the Supreme Chamber of Control possibility of recovering these amounts are small.
the essential problem was to increase the effectiveness of the fight against criminal groups that use tax measures to extort tax on goods and services. Fraud detected were mostly late, when fraudsters disappeared, sometimes only managed to find the person substituted, acting as so-called. “Pillars”.
Control Preventing the marketing of invoices documenting the economic activities fictitious was carried out in the Ministry of Finance, fiscal control offices and tax offices in five provinces. The study comprised of the Minister of Finance and tax inspection aimed at combating the practice of issuance and use of invoices documenting the activities fictitious and enforcement by the heads of tax offices tax amounts imposed after the investigations fiscal control bodies and authorities.
The Government seal the tax system
the ministry of finance announces the fight against phishing schemes VAT and seal the tax system. Minister of Finance, Paul Szałamacha said today that the priority of the ministry is to reduce the so-called VAT gap, ie the difference between the expected and the actual receipts from this tax. Minister Szałamacha announces its reduction of about 10 to 5.5-5.8 billion euros.
NIK audit covered 2014 and the beginning of 2015. The Chamber recalls that, in 2010-2013, the gap VAT, according to reports from the European Commission increased from 18 to 27 percent of achievable revenues from VAT.
IAR, PAP, abo, jk
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