Ee Cabinet has breathed life into the tax innovations. From 1 January this year, the government has consistently released its decisions pursuant to the Tax Code. One of these documents became Resolution № 1235 "On approving the list of circumstances that indicate a threat of or the accumulation of tax debt, and evidence for the existence of such circumstances." Victoria Boiko for UBR.UA Cabinet approved a new list of circumstances indicating the presence of the threat of or the accumulation of tax debt. As well as an updated list of evidence for the existence of such circumstances. They can become the basis for installment bonds or tax debt of the taxpayer-debtor, without making him a penalty. "If for any reason, any payor owes, but has no way to pay right now, and asks to postpone, then this ruling is settled procedure for communication between the payer and the State Tax Service" - emphasizes Valentine Nails, managing partner at the law firm. The old story Communicated both sides about the delay until 2011. Then there was a mechanism and procedure. In order to qualify for a deferment of payment of the tax debt, it was necessary to apply to the tax authority where the registration with the appropriate application and attach a feasibility study. This study involved the analysis of financial condition of the taxpayer, a schedule of upcoming retirement and a document that would confirm that the payer as a whole is solvent, and despite the delay, the ability to repay existing debt. This evidence was enough to tax authorities took a positive decision. They had an interest in delay. "Call could any taxpayer who has some financial difficulties. He added an analysis of its financial condition, confirming that not received any funds, so for the moment not enough assets. And that was enough. Tax for themselves formed some indicative factors. And if at least one of them was negative, even in spite of skepticism to this attitude on the part of the tax, in principle, they were going to meet taxpayers, because they were ainteresovany that the debt was repaid over time. By the same and their step towards the payer provided their own interest in concealing the tax debt in its region, "- says Alina Koretskaya, lawyer law firm. Complicated procedure in the new list of reasons for applying for tax deferrals carried the threat of bankruptcy for businesses, the lack of property from individuals to repay the tax debt, employment in a fairly specific area, such as innovation or scientific and technical activities, natural disasters, non-payment of budget. "We can say that in fact the vast majority of taxpayers can not now turn to the state tax service with a request to prolong the payment of tax debt. Since the mechanism was no longer available" - predicts Alina Koretskaya. However, not all lawyers are so categorical. Some specialists recognize that in order to prove the need for an installment plan, and now have to work longer and collect more documents. "If this disaster in the region, then this should not be simply concluded the Chamber of Commerce, as previously treated. Now it should be a presidential decree or document of the disaster, as approved by the Verkhovna Rada. In addition, you need more help from the authorities and local government, that such a disaster has occurred precisely at the place of registration of such entity economy and the tax payer. If this is failure of the budget, will receive a certificate of the fact that non-payment or delay by the main funds manager, the head of this issue in a particular region. Namely - such a sum is not paid, and this is the reason for delaying payment of taxes, "- says Valentin nails. Today, recognize the lawyers, to prove the right to deferment of debt payer is not always enough for its own forces. They will need to attract additional auditors, lawyers and experts who can prepare a perfect and valid conclusions. They will be able to prove even the right to tax benefits for the availability of funds in the account of the payer. Such standards are included in the explanation. "For example, I am head of the company and I have a number of contracts, and I earn a lot of money, but six months later. But for now, I have enough money in the account only for the current turnover. Or buy raw materials for further production or payroll, If I do not will make these payments, then tomorrow I have all stopped, I no longer earn nothing, nothing will pay the state, and I have to go to bankruptcy. There are some situations production. And such a dialogue with the tax payer is also provided with a "- proves Valentin nails. The presence of unclosed loophole list, experts believe, reduces the risk of abuse by regulatory authorities, which will consider whether to grant installments. But not completely. For example, if only because that decision rules that determine the evidence that the payer confirms the adverse circumstances, are not permanent, and referential. So, there is a threat to their various interpretations. And if the payer does not receive installments from the tax - it will charge a penalty. "The mechanism of installments is very important for the tax payer, because in this period stops the accrual of penalties. If the debtor does not pay off the tax debts and was unable to prevail upon the authorities topstitch pay off the debt, then the penalty will be 10% of the debt that the payer pays off debt in the first 30 days kalenadarnyh from the moment when he had to pay if he does it after a period of 30 days, the amount will be 20%. In addition to a penalty, the payer, there will be more penalties for late payment, which amounts to 120% of annual NBU discount rate. Ie, in general, will have to pay a decent amount, "- Alina Koretskaya baffle.
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