Tax authorities have blocked billions of UAH of agrarians

Submitted by bashun on Thu, 12/07/2017 - 13:34

On December 6, 2017 a press conference organized by the Ukrainian Stock Breeders Association on the topic: "Blocking tax bills - is the destruction of respectable producers" was held in the premises of the UNIAN Information Agency.

(The impetus for the organization of this event was an outrageous need to draw the attention of the authorities and the public to the serious problem with which honest businessmen have been fighting for several months - namely, the mass blocking of tax invoices after the state introduced an automatic system for registering tax invoices (a tax invoice, confirms the right of enterprises to reimburse them for taxes).

For a short period since July 1, 2017, more than 500,000 tax invoices have been blocked, which leads to the shutdown of enterprises and significant financial losses!

This problem was not circumvented by agricultural enterprises and companies closely connected with the agricultural sector.

In turn, this entailed a new corruption scheme: now some "resourceful" citizens 2% of the amount of the tax bill are ready to "help" in its registration.

Participation in the press conference was attended by the USBA chairman Iryna Palamar, representative of the production enterprise Oksana Salko, managing partner of the advocacy association Serhii Fedak, scientific consultant of the USBA, PhD in Law Yana Salmina. 

The first word was taken by the chairman of the Ukrainian Stock Breeders Association Iryna Palamar. "Today our entrepreneurs, members of the USBA who are engaged in production, revive our state; there was a problem from scratch: they block tax invoices, because of which they lose partners, are involved in the courts, which can continue for six months, colossal financial losses. To date, tax bills for tens of billions of UAH have already been blocked! It destroys the agrarian business of Ukraine! The fault of all this is the imperfect system of risk assessment criteria, which was introduced from July 1, 2017 in the State Fiscal Service, blocks tax invoices "

Iryna Palamar said that today more than 500 thousand tax bills have been blocked across Ukraine.

"For example, recently one of the leader's feed enterprises blocked four hundred and eighty-three tax bills for a total of more than 23 million UAH, issued to buyers of finished products. In addition, there are many of such enterprises.
The situation is caused by the introduction at the state level of an automatic system for registering tax invoices with a very large number of deficiencies. For example, a manufacturer buys products (raw materials) in order to manufacture other products at its production facilities. Of course, raw materials are purchased under one code, and the product goes under another. In addition, this is already considered a risk criterion, in connection with which the tax invoice is blocked. That is, it turns out that the state destroys the real producers, who bring added value, supporting the second-hand dealers.
"

The representative of the industrial enterprise Oksana Salko told about the essence of the problem.

She talked about how the system for monitoring tax invoices works: first they are assessed according to 4 criteria, I if the tax invoice does not correspond to any of them, it is blocked. In the future, it is checked for risk criteria, which are now developed in such a way that virtually all manufacturers fall under them, because these criteria are illogical and contradict each other. In particular, we are talking about different codes of goods at the entrance and at the exit, which were already mentioned earlier.

"When data is rejected by the system without any explanation, accountants in enterprises are repeatedly forced to send new data to the tax service, wasting a lot of time. After all, in order to unlock only 1 waybill, you need a scan copy of a huge list of documents certified by management, which by volume even exceed the permissible, missing system (which in itself is nonsense!). And in large enterprises, more than 500 (!) Tax invoices can be submitted per day. And all of them can be blocked by the same criteria. A package of documents for unlocking must be sent on each separate (!). It turns out that the enterprise instead of engaging in actual production, developing business and economy, creating jobs, is engaged in the fact that many times it repeatedly sends documents to the tax. For technical reasons, the system often does not accept documents for unlocking. Under consideration, they can be more than 24 hours. Moreover, unlocked waybills can not differ from previously registered ones. That is, the same waybill can pass today, and tomorrow it can be blocked. "

The next step for an entrepreneur is to appeal the tax decision, but because of the abundance of complaints the tax does not have time to consider them and simply refuses.

"Thus, it can be stated that this mechanism DOES NOT WORK" - summed up her speech Oksana Salko.

The legal assessment of the situation was given by the managing partner of the lawyer association Serhii Fedak. At first glance, the goal of introducing an automatic system is good intentions: not to let the shadow business work, and vice versa, to give the green light virtuous.

"But the correct overall idea, unfortunately, in the process of implementation led to other consequences than was planned for its implementation. That is, the system created a big problem for manufacturers, in which the input and source codes do not match. The blocking of tax invoices by manufacturers leads not only to a mass refusal of buyers to accept products, but also to the imposition of penalties by manufacturers on counterfeiters for the non-registration of tax invoices."

The speaker noted that despite the submission by taxpayers of additional documents confirming the reality of operations, the fiscal authorities massively refused to register tax bills with the phrase "Providing the taxpayer copies of documents that are drawn up in violation of the law and / or are not sufficient for the decision of the GFS Commission decision on the registration of the tax invoice / calculation of the adjustment "without clearly indicating the specific reasons for such activities.

Such actions led to a massive appeal by taxpayers of decisions of the SFS authorities on the refusal to register tax bills.

When examining numerous litigations, facts are revealed that SFS authorities can not provide any factual justifications for the decisions taken, but refer to the fact that the refusal to register tax bills is formed automatically by the automated system without the participation of the human factor.

"At the same time, it should be noted that the procedure for appealing a decision to refuse to register a tax invoice is not only complicated, but also expensive. First, the complaint must be submitted within 10 days. Imagine that an enterprise in which 500 invoices were blocked, must file 500 complaints within 10 days (with the necessary amount of documents). Secondly, if the complaint is denied, entrepreneurs are forced to sue. And to unlock 1 waybill in the order, you need to pay a court fee of 3200 UAH. That is, for 500 blocked waybills, it turns out that UAH 160,000 is only a court fee that the enterprise pays to the budget, and it is not known when it will receive a decision. Sometimes, the first meeting is appointed only 4 months after the presentation. "

Scientific consultant of the USBA, PhD in Law Yana Salmina. told about the ways of solving the problem, as they are seen by the specialists of AJU.

The speaker noted that 2 bills have already been registered in the parliament with the official goal to solve the problem of blocking tax bills - the register. No. 7240 of October 27, 2010, introduced by the Cabinet of Ministers of Ukraine, and No. 7115 of September 15, 2017, by people's deputies of Ukraine. However, none of the bills has been considered at the session of the Verkhovna Rada of Ukraine.

In addition, none of them comprehensively solves the problem of unreasonable blocking of tax overhead business. The draft law corrects only certain shortcomings of the Unified Register of Tax Invoices. In some cases, bills can even further exacerbate the situation of producers.

"Criteria for assessing the degree of risks for which all consignment bills are blocked consecutively must be reviewed," notes Yana Salmina. - They are written out reasonably, as a result of this, good companies automatically fall under lockdowns, incur losses, lose reputation and work for a copier. Ideally, the order of the Ministry of Finance of Ukraine No. 567 of June 13, 2017 "On approval of Criteria for assessing the degree of risk", for which all tax invoices are blocked, must be canceled. That is, today nobody thought about the manufacturers. General rules for checking tax invoices can not be applied to manufacturing enterprises. For such enterprises, another separate order should be developed. Otherwise, Ukrainian production will simply collapse. "

In this regard, the specialists of the ASJ prepared a number of amendments to the draft law "On Amendments to subsection 2 of Section XX" Transitional Provisions "of the Tax Code of Ukraine on stopping the registration of a tax invoice / calculation of adjustments in the Unified Register of Tax Invoices" No. 7115 of September 15, , which they propose for approval.

The official appeal on the problem and the cancellation of the order of the Ministry of Finance, the USBA has already sent Verkhovna Rada Parubii A., Prime Minister of Ukraine Hroisman V., First Vice Prime Minister of Ukraine and Minister of Economic Development and Trade Ukraine Kubiv S., Minister of Finance of Ukraine Danyliuk O., acting as the Chairman of the State Fiscal Service of Ukraine.

Also, the official appeal and its suggestions on the improvement of the tax registration system for tax invoices of ASU sent them to committees of the Verkhovna Rada of Ukraine, where they are scheduled to consider draft laws (on agrarian policy, tax and customs policy, budget).

Finally, Iryna Palamar noted that the work of the USBA in the direction of combating imperfections in the registration of tax bills would not be exhausted only by this press conference. Specialists of the USBA continue to appeal to the authorities, speak at meetings in the Ministry of Finance, as well as take part in rallies of producers, which require improvement of tax legislation, while the authorities do not listen to virtuous business.
 

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