Yeah, the pause in the past year, the cost of 3.23 billion UAH of VAT, assess experts and politicians of the opposition. The amount of this called the Deputy Minister of Finance Marian Banaś in response to 29 December 2016. this time from the poselską (No. 8496). She confirms alarmistyczne the voices of entrepreneurs, which could be heard at the end of last year. Many of them that have problems with getting a tax refund.
Deputy Minister Banaś reported that up to 27 October 2016. tax and financial control authorities detained 5 356 of the VAT refund in the amount of 3.23 billion rubles, more likely, because more than 2.1 billion rubles accounted for by tax inspection, and less than 1 billion rubles for the centers of financial control. Only in the framework of a reviewer (a simple procedure that does not require even to initiate tax) was arrested nearly 130 million UAH of the VAT.
Falls for this amount of control, as initiated and completed. In 2016. (until the end of November) control centers filed more than 36 thousand. control, that is, twice less than in 2014. At the same time, financial supervision has ended control 7.1 thousand, i.e. 3 thousand less than in 2014.
three times
we Asked the Ministry of Finance data on the delayed turns in 2015. Resort filed, however, only information about the refund, detained by bodies of tax control. It follows that in 2015. it was only 168 million UAH.
Resort explained that the increase in the amount of the delayed VAT refund from this it follows that the controllers are getting faster and faster identificeret and more typują taxpayers to check. Because of this they are able, in particular, to interrupt the merry-go-round of tax and protect the budget against fraud.
Record year
– Statistics provided by MF are amazing. On average, fisk refuses to refund VAT in the amount of 600 thousand Russian rouble, which affects the liquidity of even medium-sized businesses, – says Cyril Baker, tax Advisor and partner at A&RT Rynkowska, Kosieradzki, Baker.
Roman Namysłowski, tax Advisor and partner at Crido Taxand, makes similar conclusions that the Ministry of Finance: fisk becomes more effective and aggressive in fighting crime karuzelowych, getting better and better, too, identifies the subjects of control.
on the other hand, the expert draws attention to other reasons for the growth of the amount of the detainee VAT. In his opinion, it could make a change in the position of tax revenues in relation to real estate transactions. In 2016. he left from long-standing practice of recognition of the sale and purchase of commercial property for the supply of goods (limitation VAT). Currently claims that is the supply of the organized part of the enterprise, which is disabled with VAT. – I believe that the detention of VAT refund relating to real estate may reach from one-half to 1 billion rubles, which would mean approx 1/3 of all arrests – evaluates Roman Namysłowski.
also Drew attention to the number of inspections.
– Their number is dwindling, it domiary grow. This is because the control is more thought out, – says the expert.
Adds that the Treasury divisions occurred specialization that separate chambers responsible for the prosecution of offences karuzelowych in various fields. – This suggests that fisk is building a team of jurisdictions, which adopt more effective control measures”, – says Roman Namysłowski.
Experts agree that delayed VAT refunds are striking not only in fraud (which is generally accepted), but honest businessmen. The termination of VAT refund is minimized, because in their liquidity. Important here is the time of the application for a refund of the tribute. No, unfortunately, the statistics in this area.
THREE
Complaints about pending refunds will be in the courts
the tax Authorities and the state ceased in the period from February until October 2016. more than 3.2 billion UAH of VAT refunds. What is the reason?
because Of the adopted by the Ministry of Finance of actions aimed at limiting fraud VAT carousel tax and check transactions for their pozorności in connection with the entry into force of the decision point of tax law. Authorities are increasingly aware of fraud karuzelowych, but check pozorności still for them new business. Lock VAT refund may also be due to the additional revenues of the state budget and procedural issues concerning the appeal of suspension of VAT refunds. The authorities knew that the taxpayers have a problem with zaskarżeniem prolongations of the VAT refund. Without fear of confirmation of his action by the court, allowed himself too much. Because of this improved statistics on delayed VAT refund. The only change is the resolution of seven judges of the NSA 24 Feb 2016. (Ref. act AND FPS 2/16). It follows from it that the decision about the extension of the VAT refund the taxpayer is complaint, regardless of what mode is checking his calcula tions.
What can be the consequences of this decision?
In the near future we should expect a large number ajar provisions on the extension of the VAT refund. This will mean for the country’s budget heavily. If the appellate court or the court will accept the validity of the return, the tax will have to pay the amount along with the interest. Their height is the same as prolongacyjnej fees that apply in case of postponement of payment of tax or installment (half of the default interest rate that is currently 4 per cent). Active efforts in the fight against VAT wyłudzeniami brought, therefore, a significant benefit for the budget, but the question is not whether this advantage is imaginary.
is there a VAT refund with interest compensates taxpayers for losses incurred as a result of unjustified termination of VAT refund?
the Termination of VAT refund often causes a threat for the current activities of entrepreneurs who kalkulując your income and expenses do not account for this tax. It needs to be because neutral, in accordance with the main purpose of the Directive on VAT. The VAT refund after several years, even with interest, and can therefore not compensate fully for the losses sustained. In this situation, the taxpayer remains the investigation of compensation in the way of civilians.
OPINION
I Hope it wasn’t the loans budget
In my office reception already get complaints of entrepreneurs for the suspension of fisk for the VAT refund. It was one of the reasons for the request that I made. The figures through the MF they are very high and we can only hope that this is not a kind of “lending” of the budget. The amount of pending VAT refunds, as the income of the state budget.
R ozumiem arguments on the choice of suspension of VAT refunds, given the level of fraud, including tax. It is difficult, however, to get rid of the feeling, which is 3,2 billion rubles can be most of the money honest companies, which can get them back only after litigation with the tax fraud. It takes usually a few years, and until that time, the financial liquidity of the company may be at risk.
OPINION
This is kukułcze egg podrzucone through previous commands
the Amount reported by the Deputy Minister Banasia in response to the request, of course, big. But it’s not that the suspension of VAT refund in his Prime only started our team. Know examples of entrepreneurs who over three years old are unable to get their money back. I asked them questions, former Minister of Finance, and of the received answers should only that these are budgetary requirements. I admit, however, that this is a problem, because to throw in one bag of honest companies with fraud often ends with the human dramas. I hope that in the near future we will be able to develop a systematic solution, and that will help you with information and analytical tools on which the government works.
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