At the beginning of July workers tax service celebrate the professional holiday. About features of a profession, about activity of defenders of the state interests - our interview to the vice-chairman of GNA - the chief of specialized tax inspection on work with large payers of taxes in Nikolaev Sergey Shamanov.
Sergey Dmitriyevich, since the end of May you are appointed the vice-chairman облГНА - the chief of specialized state tax inspection in Nikolaev. What changed in specialinspection during this time?
Changes are, life after all doesn't stand still. Further development of domestic business, transition to new European values dictates new requirements and to the tax service, urged to guard economic interests of the state, to provide systematic and full receipt of taxes and fees in budgets of all levels.
From professionalism, morally - ethical qualities of the employee of tax service, his ability to defend national interests and honestly to carry out official duties overall performance of all service depends. And the one who doesn't keep up to date, doesn't correspond to professional qualities isn't suitable for our field of activity. Therefore we pay huge attention to a personnel question, vocational training and professional development of our shots. All experts of SGNI have the higher economic or legal education, some have 2 higher educations. The staff of specialinspectorate generally female, is 85% of total number.
How develop at the staff of specialinspectorate of the relation with large taxpayers, considering objectives?
The principle of openness, forecasting of actions, partner relationship is the basis for activity of tax service. Whether for us power and business dialogue in that to other form became almost constant, after all without live frank exchange of opinions it is impossible to create qualitative social and budgetary policy.
Considering that our major customers are large payers of taxes, for us individual work is priority. We never would achieve positive dynamics of indicators without integrated approach to the solution of tasks. Certainly, experience of communication with heads of large payers of taxes yields the positive results, helps to adjust kind relationship with many companies and the city enterprises.
Whether there is dynamics of receipt in treasury from large payers of taxes?
As of June 1, 2008 in specialized state tax inspection on work with large payers of taxes in Nikolaev consist on the accounting of 205 large taxpayers.
Mobilization of means in the consolidated budget in 5 months 2008 large payers made 401,3 million UAH that on 86,8 million UAH it is more, than for the similar period of last year, in the state - 298,6 million UAH that on 58,5 million UAH it is more, in the Local budget - 102,7 million UAH that on 28,2 million UAH bigger, than in 5 months 2007.
Specific weight of receipts of taxes in the state budget from these payers in the general receipts on area makes - 52,6%, around the city - 75,1%. Behind these figures there is a huge work.
We in details analyze activity of our taxpayers, in - the first, to provide stable and planned receipt of taxes in budgets, and in - the second, adequately to react to any violations of the tax legislation, to anticipate and destroy the shadow schemes of minimization directed on reduction of receipts of taxes in treasury of the state.
If it is possible, is more detailed about shadow schemes. Who develops them and how they work?
Schemes are mainly developed by fictitious firms and the transit enterprises which disappear through certain time or go bankrupt. Costs of nonexistent deliveries of goods or fictitious service reflect the real operating enterprises in the gross expenses, than underestimate tax obligations both for profit, and for the VAT. So, since the beginning of year the staff of the main department of tax police of our inspectorate revealed 33 enterprises which have "fictitiousness" signs, 9 from them was revealed during the carried-out inventory of addresses of mass registration of taxpayers which are used in schemes of minimization of taxes.On 24 enterprises collected materials are transferred to department of legal support for the purpose of their direction in court concerning recognition invalid constituent and registration documents.
Besides, by the staff of tax police it is revealed also 3 konvertatsionnykh of the center. For example, by results of carrying out expeditious development of UBVD OZSh GNA in the Nikolaev area and GONM SGNI KPN in Nikolaev with use of the generalized materials of the State committee of financial monitoring of Ukraine criminal case on signs of the crimes provided ч.3 by Art. 212 of UK of Ukraine upon deliberate evasion from payment of a value added tax and a profit tax by officials of the enterprise "O" for total amount more than 2,2 million UAH)is brought
Within criminal case, the staff of the main department of tax police revealed and stopped activity of the konvertatsionny center which carried out the activity in the territory of the Nikolaev area.
This konvertatsionny center was created with the assistance of citizens: employees of banking institutions, persons who directly kept accounting and tax account of SPD. Working in common, it agrees accurately cast and to the general plan, they used the enterprises created by them with "fictitiousness" signs, provided services by real-life SPD in cashing in of money.
The different enterprises were a part of the konvertatsionny center.
Cashing in of money was carried out through the accounts opened in banks of Nikolaev.
The transit enterprise was a part of the konvertatsionny center also. During 2007 - 2008 through accounts of "fictitious" SPD, with the assistance of the transit enterprise, within the operations performed the bestovarnykh was prokonvertirovano from above 8млн. UAH
Since the beginning of 2008 the staff of tax police exposed 43 crimes, from them heavy and especially heavy - 22, including under article 212 UK of Ukraine - 11 criminal cases.
The amount of damage on the brought criminal cases in the current year makes - 7453,1 thousand UAH. In the budget of the state the loss for the sum - 2674,2 thousand UAHis indemnified by the held expeditious events
From them it is sent to court with an accusatory conclusion according to the Art. of 232 PDA of Ukraine - 13 criminal cases, including behind article 212 UK of Ukraine - 2 criminal cases.
At expeditious maintenance of checks of SPD concerning compensation of a value added tax 33 facts of the unreasonable statement to compensation of the sums of the VAT therefore the declared sums were reduced by 16,8 million UAHare elicited
Staff of the main department of tax police carried out a number of the anti-recessionary events held together with other services: the operation "Excise" - on identification of violations of the tax legislation during the transporting, storage and realization of excise goods and "Smuggling of feet".
During the performed operations from illegal circulation it is withdrawn goods for total amount more - 10,8 million UAH, including liqueur - vodka products for the sum - 73,1 thousand UAH, tobacco products - 39,3 thousand UAH, alcohol for the sum - 9,3 thousand UAH and other goods for the sum - 10,7 million UAH
10 underground shops on production of consumer goods, including - 4 on illegal production of alcoholic products are revealed.
Staff of tax police carried out an inspection of the production room during which there was an established fact of placement and work of underground shop on production biologically - active food additives, - without existence of permission of local governments on placement and the beginning of work of shop, without existence of an expert conclusion of GUMNS of Ukraine in the Nikolaev area, permissions of Territorial administration of the Gosnadzor on labor protection of Ukraine in the Nikolaev area, a conclusion state sanitarno - epidemiological service of Ukraine.
When carrying out check it was revealed and withdrawn the following tovarno - material values for total amount - 690,7 thousand UAH
Also during carrying out check it is established 9
persons who weren't issued properly and from which explanations they received a salary of 900 hryvnias everyone in a month. Materials of rather not properly executed workers are directed in a place of tax accounting for adoption of the relevant decision and imposing of penalties.
What is possible or it is necessary to undertake to exclude possibility of existence of similar schemes?
It is necessary to give at legislative level accurate definition of such concepts as "the usual price" which directly influences formation of expensive part in tax accounting; "fictitious firm" - for the purpose of disclosure of fictitious contracts which are formed with violation of interests of the state.It is possible to speak about such amendments much, I allocated one of the most topical which settlement becomes a barrier for minimization of taxes. And in general, large-scale reform of the tax legislation which would consider not only changes which already happened in business to the environment is necessary, but also promoted economic stability of our state as a whole and subjects of managing in particular.
Adoption of the Tax code which will provide creation of perfect system of the taxation with high level of voluntary payment of taxes has to become a final stage of reforming of the tax legislation of Ukraine.
May you call conscientious taxpayers?
Following the results of a rating in 5 months 2008 top ten the enterprises which are serving in a spetsinspektion entered: JSC NGZ, NIKOLAEV OFFICE of JSC SUN INBEV UKRAINE, GP "The DELTA-the PILOT", GP NPKG "ZORYa" - "MAShPROEKT", JSC SELTIK, GP "NIKOLAEV SEA TRADE PORT", SPECIALIZED SEAPORT "OKTYABRSK", JSC LAKTALIS-NIKOLAYEV, JSC EK NIKOLAYEVOBLENERGO, JSC DAMEN SHIPYARDS OKEAN.
The greatest specific weight of receipts in the consolidated budget was provided by such enterprises, as: JSC NGZ (10,4%), NIKOLAEV OFFICE of JSC SUN INBEV UKRAINE (7,9%), GP DELTA-LOTSMAN (7,6%), GP NPKG "ZORYa" - "MAShPROEKT" (6,6%).
Thanks for information and - with a professional holiday. Let your work will be adequately estimated by society and the state.
Dedicated work for the state and people benefit was considered at all times as exclusively honorary and responsible duties of citizens. Establishment of a professional holiday - Day of the employee of the State Tax Administration became recognition of that important role which is played by tax service as a whole during construction and the statement of sovereign, democratic, social and legal Ukraine.
To work in tax service, to provide performance of tasks and state functions - the extremely responsible business on which the success of political, economic and social transformations in our country, further integration of Ukraine in the world community, wellbeing of people, their relation to the power depends.
It is convinced, successful achievement of these purposes will be promoted by high professionalism and honest work, moral responsibility of employees of tax service before society and compatriots.
I wish to all staff of tax service, their families of a good health, wellbeing, creative achievements, family happiness.