The first victory. The system for blocking tax invoices will be temporarily suspended, - Iryna Palamar

Дата публікації: 11-12-2017 - 15:37

On December 8, 2017, the Verkhovna Rada at the evening session adopted the Law "On Amendments to the Tax Code of Ukraine to ensure the balance of budget revenues in 2018" (bill No. 6776-d), which provides for the return to the test mode of the suspension of registration of tax bills in the Unified Register of Tax Invoices.

On December 8, 2017, the Verkhovna Rada at the evening session adopted the Law "On Amendments to the Tax Code of Ukraine to ensure the balance of budget revenues in 2018" (bill No. 6776-d), which provides for the return to the test mode of the suspension of registration of tax bills in the Unified Register of Tax Invoices.

The association of livestock breeders and its chairman Iryna Palamar actively opposed the system of risk monitoring that is being implemented at the state level, under which tax invoices are blocked and leads to the shutdown of enterprises, especially manufacturers, loss of their business reputation and counterparties, and significant financial losses. Only after the last example of one of the leader's feed enterprises, which is a member of the Ukrainian Stock Breeders Association, eight hundred and sixty-three invoices were written out to buyers of finished products. The total amount is more than 23 million UAH.

On this issue and the need to abolish the Criteria for assessing the degree of risks sufficient to stop the registration of a tax invoice led by Order of the Ministry of Finance of Ukraine No. 567 of June 13, 2017, the Ukrainian Stock Breeders Association addressed to the Chairman of the Verkhovna Rada of Ukraine Parubii A., Prime Minister of Ukraine Hroisman V., First Deputy Prime Minister of Ukraine, Minister of Economic Development and Trade of Ukraine Kubiv S., Minister of Finance of Ukraine Danyliuk O., acting as the Chairman of the State Fiscal Service of Ukraine.

On December 6, 2017 in the premises of the UNIAN Information Agency a press conference was held organized by the Association of Livestock Breeders of Ukraine on the topic: "Blocking tax bills - is the destruction of good producers", at which the Ukrainian Stock Breeders Association once again raised the problem of blocking tax bills, monitoring of tax invoices. On the same day, the Livestock Association joined a protest against the massive blocking of tax bills under the walls of the Committee on Tax and Customs Policy of the Verkhovna Rada of Ukraine.

According to the adopted amendments to the Tax Code of December 7, tax invoices that were previously blocked, will have to be registered on January 2, 2018. Thus, subsection 2 of the p. XX of the Tax Code of Ukraine supplemented with clause 571, according to which: "Tax invoices / calculation adjustments, registration of which in the Unified Register of Tax Invoices stopped in accordance with paragraph 201.16 of the Tax Code of Ukraine, are registered in accordance with the requirements of cl. 2001.3 and paragraph 2001.9 of the Tax Code of Ukraine, 02.01.2018 ..." .

The exception for which tax invoices have been previously blocked will not be registered tax invoices for which as of December 1, 2017 there are no explanations and documents, and also for which a decision was made to refuse registration at the Unified Register of Tax Invoices and for which, as of December 1, 2017 year did not begin the procedure of appeal in administrative or judicial order.

Another novelty is that temporarily (up to the day of coming into force the procedure approved by the Cabinet of Ministers of Ukraine), the norm (Paragraph 3 of paragraph 201.10) of the Tax Code has been suspended, according to which it is determined that the tax invoice was compiled and registered after July 1, 2017 in the Unified Register of Tax Invoices , is for the buyer of such goods / services sufficient grounds for calculating tax amounts related to a tax credit and does not require any other additional confirmation.

In addition, the Law stipulates that the registration of a tax invoice in the Unified Register of Tax Invoices can be suspended in accordance with the procedure and on the grounds determined by the CMU (new revision of paragraph 201.16 of the Tax Code of Ukraine), which means that the function of determining the Criteria for assessing the degree of risk, which blocked the tax invoices, was transferred from the Ministry of Finance of Ukraine to the Cabinet of Ministers of Ukraine.

As Iryna Palamar commented: "The adoption of yesterday's amendments to the Tax Code is only the first and temporary victory for business. However, the main problem, why the tax bills are blocked, as the experts of the Ukrainian Stock Breeders Association has repeatedly said, is an imperfect system of assessment. The criteria for assessing the degree of risks led by the order of the Ministry of Finance No. 567 of June 13, 2017, remained unsolved.

The authorities stopped at the position to review and finalize the System for monitoring tax invoices and this decision is already to be adopted in the form of Order at the level of the Cabinet of Ministers of Ukraine, so there is still a lot of work ahead of the public, business and experts. A quality Monitoring System should be prepared that does not repeat the previous mistakes and will not experiment with the business. We will insist on attracting representatives of the Association of cattle breeders, other organizations, enterprises, specialists with economic education to the Working Group on the development of such an Order. ".

It bears reminding that on the problem of blocking tax bills, the Chairman of the Ukrainian Stock Breeders Association Iryna Palamar personally communicated with First Vice Prime Minister of Ukraine-Minister of Economic Development and Trade of Ukraine Kubiv S., sincerely imbued with the problems of producers and supported the position of the Association in this matter. He promised that the problem would be solved in the near future.

On December 6, 2017 at a meeting chaired by the Minister of Finance Olexander Danyliuk and the Verkhovna Rada Committee on Tax and Customs Policy with representatives of business and industry associations on the functioning of the risk system in the registration of tax bills and related problems faced by entrepreneurs of the Ukrainian Stock Breeders Association categorically expressed their position on the need to address the problem of the blocking of tax invoices and the revision of the monitoring system for risk criteria. None of the five options presented at this meeting to solve the problem of blocking tax invoices does not take into account the interests of small and medium-sized producers.

In addition, two draft laws have been registered by the parliament - No. 7240 of October 27, 2010, submitted by the Cabinet of Ministers of Ukraine, and No. 7115 of September 15, 2017, by people's deputies of Ukraine aimed at improving certain administrative deficiencies in the Unified Register of Tax Invoices, cattle breeders were drafted and sent to the relevant committees of the Verkhovna Rada proposals and comments.
 

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