The Ministry of Finance has stumbled on the VAT
For half a year the budget has received less more than 47 mlrd roubles
Today the government will hear the report of the Ministry of Finance on work on perfection of administration of the VAT. This problem was always actual, and in 2006 has got a special sharpness. VAT receipts have unexpectedly appeared considerably below planned.
in the materials prepared by the Ministry of Finance to session of the government, it is ascertained that following the results of the first half of the year of receipt of the VAT on the goods (to works, services), realised in territory of Russia have made 467,4 mlrd rbl. that on 47,1 mlrd rub. Or on 9,2 %, below the plan. Negative tendencies concerning volumes of charges and VAT deductions will remain till the end of the year and even in intermediate term prospect - before the transition period termination in 2008.
to all fault new rules of administration of the tax, come into force since January, 1st of this year. In particular, to a deduction the sums of the VAT without payment by their suppliers now are accepted. One more reason is covered in increase for 9 months of current year of import on 36 %, and the process equipment - on 48 %. The increase in actually compensated sums of the tax concerns decrease in rates of increase of receipts of the VAT on the operations assessed under the tax rate of 0 % also. For example, in the first half of the year tax compensation has increased more than in 1,6 times. On increase in the sums of the VAT declared to compensation under the zero rate, along with growth of volume of export the rise in prices for oil, gas, metals has affected.
the report of the Ministry of Finance admits that scales of evasion from VAT payment, including at the expense of pseudo-export, remain very high - to 30 mlrd rbl. a year. For overcoming of crisis officials suggest to enter special registration of payers of the VAT to reduce to a minimum possibility of occurrence of firms - a something ephemeral. Officials want to create information system “ the VAT - payment “ That will allow to reveal the organisations not representing to the declaration under the VAT or giving unreliable information.
and for struggle against pseudo-exporters it is offered to unite not only efforts, but also information field customs and tax departments. It is a question of adjustment of information interaction between Federal customs service of the Russian Federation, Federal tax service and a number of other departments. “ we come to that the system will be formed within the limits of the program “ Electronic Russia “ “ - has noted a source in the government.
However, experts hardly trust in creation of such information resource. “ the uniform base of the lost passports and has not been created, though there was even a government commission “ - Sergey Beljakov speaks zamglavy committee RSPP on budgetary and a tax policy. “ There are big doubts in adequacy of information resources which officials have, - bases are absolutely doubtful, - the lawyer of Bar " speaks; John Tajner and partners “ Valery Gushcha. Is concerns, including, and the data about state registration - tax specialists simply have not time to drive in into bases the arriving information “.
the Final decision about how to improve VAT administration, at today`s session the cabinet, most likely, will not accept. There is no full clearness with volumes of financing of creation of information system, with principles of its functioning. Therefore, according to the source in the government, the Ministry of Finance, most likely, will oblige to finish the report and later to present the developed substantiation on this point in question.
but to business anyway it is necessary to prepare for the worst. “ guards the forecast made on the next year on a collecting of the VAT, - Sergey Beljakov speaks. - Sources of enormous growth of receipts are not present, and it means that the government should either tighten belts, or to toughen tax administration “.
to the Companies will be forgiven by errors in payment documents.
since 2007 the Ministry of Finance enters an order of specification of appointment of the tax payment listed by the companies into the accounts of exchequer. It was declared yesterday by the chief of department of coordination and control of activity FNS, the analysis and the general questions of the Ministry of Finance Sergey Razgulin at a seminar “ Oil. Gas. The right “. Possibility, as he said, will be given the companies at erroneous transfer of the tax to the exchequer account (for example if payment under the VAT is listed into the accounts intended for the profit tax) to demand in tax inspection of verification of payment documents, and then and recalculation of fines which are charged under the rate of refinancing per every day of payment delay. Now in the Tax code this question is not settled.
with transfer of payments tax inspection always made the companies for mess answerable - raised a shortage, the penalty and fines even if the tax sum nevertheless appeared in the federal budget. The court concerned the tax bearer more loyally: if payment in the federal budget all - taki has arrived, a company shortage forgave. “ was much worse to tax bearers, whose payments as a result of an error got to other budget, for example instead of federal in regional, - the manager of company AGA Management Nikolay Frejtak speaks. - Such problem arises at payment of taxes which are listed by parts in different budgets: the profit tax, NDPI, unified social tax “. Since new year of a fine for the companies for errors in a code of budgetary classification after verification can be lowered - corresponding blanks in NK will be liquidated.