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От бюлетина на EY: НАП се фокусира върху борбата с данъчни измами

Българската приходна администрация изисква от данъкоплатците процедури за избор на контрагенти

03 февруари 2017, 464 прочитания

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Националната агенция за приходите (НАП) поема ангажимент да засили фокуса си върху борбата с данъчни измами. Това е една от инициативите, обсъждани от данъчните администрации в рамките на „Форума на Европейския съюз за ДДС“. Конкретните ангажименти на НАП включват освен по-засилен обмен на данъчна информация с други държави-членки, така и поставяне на по-високи стандарти към данъкоплатците по отношение на полагането на дължима грижа спрямо контрагентите им.

бюлетин

По-конкретно, това е изискването за разработване и поддържане в актуален вид на методики и документация, които да показват начина, по който се осъществява изборът и приемането на търговски контрагенти от страна на данъкоплатците. Това са така наречените процедури “Know your counterparty” (KYC) – “Oпознай контрагента си“ и “Know your taxpayer” (KYT) – „Опознай данъкоплатеца си“.

 
Разработването и поддържането на такива процедури от данъкоплатците имат за цел да докажат в хода на ревизия или проверка, че лицата са положили дължимата от закона грижа, за да установят, че техните контрагенти не участват в данъчни измами и че са коректни данъкоплатци към държавата.

 
Основания за солидарна отговорност за чужди данъчни задължения
Получател по доставка би могъл да бъде подведен под солидарна отговорност за чужди ДДС задължения, когато е ползвал данъчен кредит по доставка, като е „знаел“ или е „бил длъжен да знае“, че участва в данъчна измама.
Най-често в практиката, данъчната измама е случаят, при който някой от доставчиците по верига от доставки е начислил, но не е внесъл ДДС в бюджета, а някое от лицата надолу по веригата се опитва да приспадне данъчен кредит, който не е бил платен на държавата.

 
В такива ситуации, приходната администрация ще очаква от получателя да докаже, че е положил дължима грижа, за да установи има ли данъчна измама по веригата. Ако получателят неволно е станал жертва на данъчна измама, представянето на методика за избор на контрагент и необходимата
документация от проведени проверки ще дадат възможност за адекватна защита при опити да се отказва данъчен кредит или да се търси солидарна отговорност за чужди задължения от страна на НАП.

 
Кога трябва да се направи процедура за избор на контрагенти?
Изготвянето на методика за избор на контрагенти, както и събирането на информация за съществуващи контрагенти, трябва да става своевременно.
Ако това се случи едва в хода на започнала ревизия или дори в процес на обжалване на данъчни начисления, лицето няма да бъде възприето като добросъвестно и положило необходимата дължима грижа при избора на
контрагентите си. Колкото по-рано се изготви такава методика и бъдат събрани необходимите документи, включително и за съществуващи контрагенти, толкова възможността за оспорване от страна на приходната администрация на сделки, сключени с тези контрагенти, намалява.

 
Ползи от създаването и поддържането на процедура за избор на контрагенти
Бизнесът познава подобен вид процедури за оценка на кредитен риск или репутационен риск на контрагентите си. От данъчна гледна точка, въвеждането на такива процедури е важен елемент от защитната позиция на данъкоплатците, в случай, че несъзнателно са били замесени в данъчна измама. Освен това, създаването и поддържането на такава методика намалява въобще възможността за директно или индиректно участие в данъчни измами. От гледна точка на данъчната администрация, разработването на такава процедура превръща статута на данъкоплатеца от „некоректен“ в „коректен“ и понижава рисковия му данъчен профил. 
Лицата с нискорисков профил могат, освен всичко друго, да се възползват от ускорени процедури за възстановяване на ДДС от приходната администрация.
"ЕY може да помогне със спазването на изискванията за полагане на по-висока грижа на данъкоплатците с изготвяне на: методики за избор на контрагенти, съвет относно проверките, които могат да бъдат направени, и преглед на документите, които биха могли да бъдат събрани за доказване на полагането на дължима грижа. Компанията може да съдейства за проверка на данъчната позиция на лицето и оценка на рисковия му профил от данъчна гледна точка, както и да съдейства при ревизии и проверки, при които се оспорват доставки поради неполагане на дължима грижа и т.н.", казват представителите на EY.  

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