New rules for the taxation of investment funds, closed have to stop tax evasion and give budget to 2.5 billion UAH. This should be money that załatają budget hole after the failure in the implementation of the tax from retailers. To avoid tax if you use this type of means could afford only wealthy entrepreneurs and their most be affected by new rules.
Filed by the deputies of the Right and the idea of Justice in taxation, and private investment funds (FIZ) is, according to unofficial information, the Ministry of Finance. The fact that it will be submitted to the vote in draft form reception, to accelerate work on its implementation. Depends on the speed, and if changes will be applied from next year. You will avoid, therefore, the consultation międzyresortowych and social.
PHYSICAL it was, especially in the last six years, a very popular opportunity to avoid taxation of domestic entrepreneurs. Are preferred because they do not include them in the provisions of the law on income tax from legal persons (CIT), and the tax only occurs when the realization of profit that is only when units in the Fund redeemed (liquidation of Fund).
According to the draft law, FIZ covered by the provisions of the law on profit tax. The tax will appear, so that in the moment when it will increase the cost per unit of the Fund, and not when is their elimination, it is the realization of profit.
the Situation is that many Polish entrepreneurs instead of move the capital to Cyprus or Holland, what they do, in particular, the famous Polish billionaires to avoid taxation uses a legal mechanism for investment funds that are closed.
according to the Chamber, the Investment Funds, in PHYSICAL gathered at the end of September, the capital, which amounts to 106 billion UAH. The assets of so-called funds, non-government amount to almost 40%. all funds managed by the Companies of Investment Funds.
in Particular, direct in the creation of this type of funds Ipopema TFI. For several years, Cinderella has become a giant among TFI, earning up to 19 percent. of the total market. In 2008 it was 1.3% share.
year 2008 with the rest of the beginning of the blossoming market of PHYSICAL assets of closed-end funds in the stock market by almost two times, received 3 billion rubles of capital. Then the trend only accelerated. In 2013, TFI was able to collect up to 23.5 billion rubles, next year has slowed down and capital has increased “only” by 5.2 billion rubles, in 2015 was a record then you gathered from the market to 36.1 billion rubles of funds.
including TFI run for kapitałami PHYSICAL value of 106 billion UAH. Capital nieopodatkowany, the profit can be invested without fear that it will not become the owner of fisk until until paid. It is a form of unfair competition for those who opodatkowani normal, but still completely legitimate.
Zalepianie budget hole
Przyszłoroczny the budget assumes an increase of revenues from VAT and CIT about 10 billion UAH. Failed introduction of a tax on retailers, who had to give almost 2 billion UAH. Introduced a package of fuel gave in August of 200 million roubles with VAT, that is the year he needs to bring budget more than UAH 3 billion.
It appeared the idea to take over the revenues from CIT, but those running the government, in particular, through the principles of taxation of investment funds and closed.
NAT could afford only the richest
According to the authors of the new bill, NAT is used to control the property, only people with very large capital. The cost of this “private financial ship" is estimated at 400 thousand. rubles (fee for TFI), so that was found only subjects of investment, at least tens of millions of rubles.
presented in the draft law, the data of the Committee for Financial Supervision, it follows that DEF made up for the last three years to 29 billion rubles a positive result from the surgery. Just last year, it was up to 12 billion UAH. If you were to impose a tax rate of 19%, it will give 2.3 billion rubles of revenues from CIT. The authors of amendments in the legislation estimated that the budget will receive an additional 2-2. 5 billion UAH.
According to the FSC, at the end of 2015 worked 724 investment funds are closed and their number increased by 130. Funds are inserted just as intended for specific entrepreneurs. At the end of last year ICE accounted for up to 88%. the number of all investment funds.
At the time of publication of this article we were not able to review representatives of TFI regarding plans of Law and Justice.
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