From business vyzhmut last

strengthening of tax pressure on business would not help the government find the money …

Traditionally, the Cabinet took hastily homework international creditors when they are already knocking at the door with a test. October 12, on Monday, an IMF mission arrived in Kiev again to check the fulfillment of the conditions of the credit co. And two days later, on October 14, at a meeting of the Cabinet of Ministers approved the concept of pension reform and a national action plan to improve tax administration.

After carrying out tax and pension reforms remains unchanged requirement of the Fund, which now have to decide on the allocation of Ukraine in November of the fourth tranche of the loan stand by a $ 3.8 billion, yet lenders hesitate team of Yulia Tymoshenko, who desperately needed the money, will work to improve tax collection. Although this time, her efforts may prove futile.

Businesses faint

improve the administration of taxes the Government intends to Stakhanov rate (activities to be undertaken in this direction are contained in it the Cabinet of Ministers № 1217-r dated 14 October). Until December STAU to identify sectors of the economy, which fiscals will be controlled with a special predilection to avoid large-scale tax evasion. A month later will be a list of specific enterprises, in which the integrity of the tax you have any doubts. It was their first to include checking schedules for next year. Moreover, auditors should expect not only questionable companies, but also their counterparts. By this time, auditors must ensure that new tools of control. By December of Tax Administration is obliged to develop and approve a mechanism for determining the tax liabilities by indirect methods. Self-assessed income and, accordingly, the amount of tax payable by the audited company, fiscals be able to compare the results with the fact that the declared the she, and in case of discrepancies boldly credit additionally taxes along with penalties and fines. Cabinet prudently made sure that the State Tax Administration to provide the necessary information to self-assess taxes. For eighteen months she has to prepare draft legislation that would allow the ward to receive information about bank accounts of the audited enterprises. Most likely, fiscals NBU will try to achieve a possibility of getting access to banking secrecy is not a court decision, as it does now, but at the request of tax authorities (such a practice existed prior to 2000).

Particular attention is given to improvement of government administration of the VAT as one of the most criminalized taxes. In the near future, taxpayers should expect from the State Tax Administration initiatives to improve the procedures for registration and cancellation of certificates of VAT registration and tightening the procedures prior to reimbursement of the tax. In which direction should work sneaks, tells a different government regulations - On measures to improve the administration of value added tax (CMU order number 1218-r dated 14 October). By the end of this week the Tax Administration should take a pencil to all enterprises, which this year contributed to correct or clarify the tax reporting (in excess of 300 ths.) Owing to the late inclusion of tax invoices. In the black list drawn up sneaks will also ranked companies on the difference between transcripts of the tax credit and tax liabilities of their counterparties. All of them include in the verification schedule for IV quarter. While in accordance with the coordination of the planning field checks (approved by the Cabinet of Ministers № 619 dated July 21, 2005) The final verification plan for the last quarter was to be approved before 20 September, and make changes to it can only be if want to check remove or bankrotyascheesya company.

So far, the only question on the definition of the terms of the taxpayers who may be subject to scrutiny of tax authorities in the near future. However, given recent trends in the stricter approach of tax specialists, such companies should prepare for extra charges of tax liabilities on the audit and challenge the law Tax credit. a major focus will be and the company, which for eight months of this year to have the VAT refund more than paid, - says manager of taxation and legal services for Ernst & Young Marina Syrovatka. Tax is also recommended to facilitate the transition of enterprises in the electronic system for reporting.

Tax will mediate

Work in this direction Tax Administration is actively pursuing and without additional reminders. She recently released a draft procedure for filing electronic tax invoices for registration in the general registry. Earlier Cabinet gave sneaks right to register for VAT invoices during their transfer from the seller to the buyer (CMU order number 1178-r dated September 23). In accordance with the draft document from November 1 in an electronic registry should be recorded on the invoice amount of 1 million grn. From January 1, 2010 - from 500 thousand UAH., April 1 - 100 ths. As conceived as Tax Administration, an enterprise-seller submits to the tax authorities of the electronic consignment note with the digital signatures of the chief accountant and head. In turn, to obtain proof of the transaction, the buyer makes a request to the tax and receives therefrom an electronic delivery note after a detailed check of the data contained in it.

experts are confident that the new system will allow more sneaks stopper VAT refund. For example, the delay in reimbursement of this tax can be explained by the fact that invoice from the seller is not enrolled in the registry or in the transmission failed in the program, - says managing partner law firm of Vasko and Nazarchuk Vadim Vasko. Moreover, the buyer loses the right to tax credit and, consequently, a VAT refund, if tax amount on the invoice is not represented by the seller in a declaration, or did not he held in the accounts with the budget.

Tymoshenko catch

IMF mission plans to stay in Kiev until October 24. So, at least until the departure of the representatives of the creditor Government will actively implement them planned activities. But all the attempts to cajole the team of Yulia Tymoshenko Fund may be futile. The real threat of the credit freeze cooperation with the International Monetary Fund are of the parliamentarians. This week the Verkhovna Rada intends to finally approve the bill litvinovtsa Oleg Zarubinsky (№ 4672) On establishing a living wage and minimum wage. Judging by the way voted for him in the first reading on October 6 (supported by 259 votes), the chances of its adoption in general quite large. The bill supports block Lytvyn, OS, communists, and half of the PSD fraction. President Viktor Yushchenko is ready almost immediately to sign the document.

essence combination is simple. On the one hand, taking the law to raise sotsstandartov since November 1 (minimum subsistence level - 701 UAH., The minimum wage - 744 UAH.), The Parliament, in essence, requires the government to find money for these purposes is already in this budget, although funds Treasury is not even on the current payment of salaries to state employees. A team of Yulia Tymoshenko is only one way to exit with dignity from this situation - in pursuing a fourth tranche of the IMF loan.
But raising

sotsstandartov directly contradicts the requirements of the Fund, which may well serve as a refusal to continue lending. Viktor Yushchenko, who with his signature under the social law will score the last nail in the lid of the coffin, curry favor with Ceyla Pazarbasioglu nothing. Though he autographs and posed for a letter to the IMF, a few months before the end of his presidency, can not afford to wash their hands and to attribute it to the Verkhovna Rada and the Cabinet. But pre-election rating of YuliaTymoshenko will be badly damaged.

Alex Nabozhnyak

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