the Council of Ministers adopted the draft amendments to the law on tax from goods and services, as well as some other laws, misleading in the Information centre of the Government (CIR). The project involves the conservation of VAT rates 5%, 8% and 23% by the end of 2018.
“the Project lead the Fund includes decisions, which will limit abuses of the tax on goods and services, and also will lead to the sealing system of its selection, and as a result will lead to an increase of VAT revenues”, – stated in the message.
In the amendments proposed conservation by the end of 2018. existing VAT rates: 8% and 23%, near the current rate of 5%.
“this is necessary because the solution of sealing the tax system will effect only next year and subsequent years”, – stated in the material.
the draft law envisages expansion of applying the so-called mechanism of reverse load (if it is the buyer, not the provider determines VAT) to transactions the subject of which will be:
- special construction services;
processors (this mechanism will be used for sales of processors when the total value under a single economic transaction exceeds 20 thousand. roubles without the tax amount);
- some items of gold in the sample of at least 325 thousandths, silver and platinum (the mechanism will include exchangeable metals rough plastic or semi-or powder, as well as some semi-finished products).
we have also Changed the conditions for obtaining a VAT refund within 25 days.
“is Limited to the use of quarterly VAT settlements. Still using this form of payment will benefit only small businesses, i.e. VAT taxpayers whose sales do not exceed € 1.2 million in the previous fiscal year”, – is spoken further.
the project provides for the electronic submission of VAT returns. The obligation of electronic submission of the VAT return will be introduced from 1 January 2017. for taxpayers:
- required to register as a VAT taxpayer of the EU;
- being suppliers or buyers of goods and services covered by the mechanism of the reverse load;
- obowiązanych, in accordance with the income tax legislation for the filing of the Declaration, information and annual tax calculation using the electronic means of communication.
From 1 January 2018. the obligation to submit VAT declarations in electronic form will be introduced for all other VAT taxpayers.
also Introduced the obligation of electronic submission of summary information only for monthly periods. This will facilitate data entry for the information system of the Ministry of Finance, and as a result accelerate their analysis and detection of possible fraud.
you can change the provisions relating to collateral, guarantees and so-called joint and several liability (when the buyer is jointly and severally liable with the vendor for the tax debt) – introduced additional conditions that must be met in order for a buyer of goods were exempted from joint and several liability or to enable the seller to submit security Deposit.
it was Suggested that foster the joint responsibility of the transaction the subject of which is the type of film stretch (she, in particular, for wrapping pallets) and HDDs (disk drives) and SSD-drives.
you have Entered joint and several liability lawyer who filed the application for registration, together with the registered taxpayer. She Dotyczyłaby tax debt arising out of acts committed within 6 months from the date of registration of the taxpayer as the active VAT taxpayer and they do not exceed 500 thousand rubles.
the draft law also includes the grounds for refusal of registration of a person as a VAT payer doprecyzowano terms of exclusion of the taxpayer from the registry of VAT payers.
there are tax penalties for inaccurate calculations of VAT in the amount of from 20% to 100% in the case of tax fraud. And nowelizowanych the norms of the criminal Code, the Inspectorate had proposed tougher sanctions against persons involved in tax fraud.
was the Proposed increase of limit of cost of sales from 150 to 200 thousand. RUB-giving the right to the use of so-called liberation is subjective.
in turn, the law of the tax Code proposed changes, which mainly emanate from decisions made in the VAT law.
the New decisions are in force from 1 January 2017, in addition to the rules that will take effect from 1 January 2018, is also specified.
No comments:
Post a Comment