the Limitation of abuse and seal of VAT collection through, inter alia, the restoration of so-called administrative sanctions and limitation quarterly reports – this must be the effect of the “big” stories of the law on VAT, which on Tuesday took the government.
More than 1.5 billion roubles left in the budget this year because of the actions of… read more “
the project involves the preservation by the end of 2018. existing VAT rates: 8% and 23%. adjacent to the existing rate of 5 per cent. “This is necessary because the decision to seal the tax system will effect only next year and the following years” – cleared the Information Center of the Government (CIR) in the message.
the Main part contained in the draft regulation is just the solution, which will contribute to reducing abuse of the VAT, and cause the seal system of its selection, and as a result lead to an increase of VAT revenues.
Big vulnerability VAT
the message explains that, beginning in 2008. grows the so-called vulnerability in VAT (the difference between what should have an impact from this tax in the budget, and that actually affects), which has a scale, it is very dangerous to state budget revenues. Meanwhile, VAT is the most important source of budget revenues, so the size and stability of income is very important from the point of view of state security, as well as the ongoing social and economic policy.
“with this in mind, Prime Minister Beata Shiloh promised exposé in the adoption of measures aimed at limiting the VAT fraud through the seal of the tax system,” said CIR. Assured that the projected changes are beneficial for honest entrepreneurs (VAT payers) that tax cheaters are experiencing unfair competition.
Quarterly calculations
the Project envisages expansion of applying the so-called mechanism of reverse loading (when the buyer and not the provider determines the VAT) to transactions the subject of which will be identified in particular construction services. Reasons for this mechanism are an anomaly was observed in the construction market, including using invoices odzwierciadlających actual transactions.
the Calling of National Tax Administration, which should consolidate current Service… more “
Inverted VAT will include also the processors when the total value under a single economic transaction exceeds 20 thousand. rubles – not the amount of tax, as well as some items of gold in the sample of at least 325 thousandths, silver and platinum. We are talking about the rough metal or plastic in the form of semi-finished or powder, as well as some semi-finished products.
“Changed the rules of registration VAT return 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. Provides for the electronic submission of VAT return” – filed a CIR.
New requirements
the Obligation of electronic submission of the VAT return will be introduced from 1 January 2017. for taxpayers: who must register as a VAT taxpayer of the EU; which are 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.
And from 1 January 2018. the obligation to submit VAT declarations in electronic form will be introduced for all other VAT taxpayers.
the project also entails the obligation of electronic submission of brief information, only for monthly periods. According to the government, it will facilitate the data input for the information system of the Ministry of Finance, and therefore accelerate their analysis and detection of possible fraud.
“you can change the provisions relating to collateral, guarantees and so-called joint and several liability, if the buyer is jointly and severally liable with the supplier for his tax debt. Introduced additional conditions that must be met in order for a purchaser of the goods specified in Appendix 13, for example, fuel was released from joint and several liability. Introduced additional requirements that must be met to enable the seller to submit a security Deposit, and to be inscribed in the list of persons who made such a pledge,” he said.
the solidarity of the taxpayers
the Budget for 2017 is a budget of hope for Poles, but also a budget of growth,… read more “
According to the CIR, all the changes will lead to the fact that the security Deposit will be able to apply and then stay in the list, sellers, ensure the fulfilment of obligations, control their tax liabilities.
the Project includes changes to the so-called joint and several liability of taxpayers. It would apply if the subject transaction is a film type-stretch (she, in particular, for wrapping pallets) and HDDs (disk drives) and SSD-drives.
in addition, the responsibility of jointly and severally power of attorney was with him by the taxpayer. She Dotyczyłaby tax debt arising out of acts committed within six months from the date of registration of the taxpayer as the taxpayer’s current VAT. This responsibility they do not exceed 500 thousand rubles. According to the government, this decision will limit the registration of the so-called pillars through intermediaries.
In the project provided justification of the refusal to register the legal entity as a VAT taxpayer and doprecyzowano terms of exclusion of the taxpayer from the registry of VAT payers. “The refusal to register it is assumed that if the inspection proves that the registration data is untrue, the entity does not exist, or – despite these attempts, we cannot contact him or his agent or they do not put on the agenda of the inspection,” explains CIR.
list
in turn, the deletion of the taxpayer, was expected, for example, in the case of suspension of entrepreneurial activities (at least six consecutive months); failure to submit the VAT Declaration (for the six consecutive months or two consecutive quarters); the invoice or invoices, credit notes, documentation of the transaction in which it was not. These solutions must help in the fight against the so-called karuzelami law.
the proposed tax penalties for false VAT settlements. In the case of an understatement of tax liability or overstatement of tax refund amount and niewpłacenia due obligations, in case of non-Declaration groziłaby tax penalty of 30 percent. reduction in the amount or overstatement. Lower because 20-percent. sanction dotyczyłaby cases in which it had filed Declaration of adjustments after tax audit or judicial proceedings).
also Provides an increased tax penalty of 100 percent. for taxpayers who commit tax evasion, including to calculate the tax on so-called blank invoices. “The proposed sanctions are preventive in nature and should encourage taxpayers to a fair and thorough filling of the tax Declaration” – justifies CIR.
From the point of view of the state the story of the law on VAT can in the short term to bring in… “
From the point of view of the state the story of the law on VAT can in the short term to bring in… “
Supreme sanction
in accordance with the project will increase the limit of cost of sales – from 150 to 200 thousand. rubles, giving the right to use the services of so-called liberation subjective. According to the government, this decision will be particularly beneficial for small companies that increased threshold will not have to pay VAT and, as a consequence, fulfill all the responsibilities associated with it.
the Project includes amendments, in particular, the criminal code of the tax service, which had proposed tightening of sanctions against persons involved in tax fraud. “For making a so-called blank invoices, or work with such accounts, for tax, penalties much higher the current, including the penalty of deprivation of liberty. In turn, the law of the tax Code proposed changes, which mainly emanate from decisions made in the law on VAT,” – said in the message.
the New decisions are in force from 1 January 2017, except for the part of the rules, which will come into force on 1 January 2018.
See: the government wants to introduce a single tax:
No comments:
Post a Comment