Public and transparent activity - here the main sign of the modern enterprise. On such tendencies in domestic business, and in particular concerning payment of taxes, there is a wish to hope because almost all conditions are for this purpose created.
With introduction in 2008 of the electronic reporting with interpretations of tax obligations and the tax credit, administration of the VAT experienced essential changes and is under special control of tax specialists.
The system of the automated comparison of tax obligations and the tax credit in a section of contractors - the effective tool for expeditious identification of payers of the VAT who minimize tax obligations and overestimate the VAT sums to compensation.
After introduction of addition 5 to the declaration on the VAT the tax service had a real opportunity in details and in the shortest terms to trace correctness of implementation by subjects of housekeeping of calculations with the state budget. If earlier tax specialists had to fulfill long chains of intermediaries which sometimes was to several hundred, now at once it is possible to trace in these chains "weak" links - bankrupts, fictitious firms, users of schemes of minimization of tax obligations for use of debt holes etc.
By the comprehensive analysis of data of the tax reporting, information, from other sources at a declaring stage, attempts of illegal compensation of a tax from the budget appear bodies of tax service, possibility of reduction of number of exit checks is fulfilled, the situation concerning compensation of the VAT to payers who have on this right improves, and appropriate level of payment of taxes with subjects of housekeeping with simultaneous creation of optimum conditions for honest declaring by them of the taxable income and timely transfer of payments in the budget is provided, the questions of increase in level of tax return of the enterprises are raised. About it reports a press - service GNA in the Nikolaev area.
The public tax administration in the Nikolaev area established systematic control of working off of payers who according to the automated comparison of data of the reporting under a value added tax are carried to 2-й categories (divergences are found at verification of indicators of the tax reporting of contractors as a result of which it is declared tax obligations less, than the tax credit by contractors, including: the payer of the VAT the VAT sums to the tax credit on the basis of the documents which have been written out by the subject of housekeeping, by the unregistered payer of the VAT, or the VAT written out by the payer who doesn't submit the tax reporting under the VAT) are included.
Today this problem concerns not only tax specialists is a serious threat to national economy therefore needs the fastest eradication. And it is necessary to fight against this negative phenomenon only joint efforts. In scales of the Nikolaev area of loss of the budget as a result of use by payers of "tax holes" reach one hundred millions hryvnias, and the state - billions!
Rigid, and sometimes dirty rules of the game in business demand from each businessman to be extremely circumspect, to care not only of themselves, but also of the contractors. We will explain why.
By the law of Ukraine "About a value added tax" it is provided that if one enterprise displays the sum of the tax credit, according to the received tax consignment note, other enterprise (his contractor) surely has to include noted sum of a tax of the tax obligation. But, if by comparison of all databases, in scales of all state, on the tax credit it becomes clear that the recipient of goods (works, services) included the corresponding sum in the tax credit, and his supplier didn't display the tax obligation in addition 5, and respectively didn't include in the declaration on the VAT, there are completely reasonable questions concerning legality of formation of the tax credit or avoidance of payers of the taxation that for interests of the budget is equivalent. In a case if tax obligations aren't declared systematically, and thus contractors of such payer acquire the right for formation of the tax credit, in that case the tax fixes activity so-called "a tax hole".
We pay attention of all subjects housekeeping that tax authorities quickly receive information on all transactions of the enterprises which provide use of the tax credit of a doubtful origin, from the tax declaration submitted the payer. For the purpose of working off of received information by tax service are developed and the special events directed on counteraction to illegal formation of the tax credit, prejudice of schemes of minimization of tax obligations and evasion from the taxation are used.
Today the State Tax Administration has opportunity effectively and rather quickly to find financial frauds. Time showed that introduction of the electronic reporting gives the chance to move surely to the European level of administration of taxes.
Introduction of system of providing the reporting in electronic form is not only means of the transparent relations between tax authorities and taxpayers. The electronic reporting is both the prestige and image of the enterprise which, working with use of modern information technologies, shows to the public the honest position of the conscientious taxpayer.
As for those heads who don't wish to work honestly and openly, the tax service will be and to create further such conditions under which dishonest business would be to do not only it isn't favorable, but also it is dangerous.
Dear businessmen! The public tax administration in the Nikolaev area invites in common to resist to "shady businessmen". From it wins your business and the state as a whole!