Blocking of VAT-Worship. In Ukraine there is a real war for taxes

"It seems increasingly that the state sacrifices its taxpayers, selecting not only money but also reputation. Taxpayers call it a war with taxpayers. So, we have a tax front, and the battle for taxes is very fierce. " Opinion. The system of monitoring the risk assessment criteria (SMKOR), which automatically "searches" suspicious VAT payers and "prevents" them by locking the tax invoice, has struck everyone with its effectiveness.

After all, with a huge fall of the economy, losses of enterprises, VAT in Ukraine, it goes to the state budget with a significant over -execution of the plan. As the Chairman of the Verkhovna Rada Committee on Finance, Tax and Customs Policy Danil Getmantsev notes in his interview UAH. It is also 19. 1%, or UAH 34. 3 billion, more than an indicative plan.

Does this mean that taxpayers are so enriched? No, the growth of performance and exceeding the payment of VAT is, without a doubt, the merit of SMKOR. Just the system "recognized" a little more suspicious operations. But at that time, the tax won the battle for taxes, though temporarily. After all, the VAT payer, who has stopped registration of the tax invoice, must still reflect such invoice in the reporting and pay VAT. Like his buyer who has not been entitled to a tax credit during this period.

There is such a joke about accountants who cannot explain the data in their reporting, because "the program itself has calculated so. " Actually, this thesis is now using the Ministry of Finance and the tax: the system itself has worked. But any program is launched by people who have the right to "tweak" the criteria for the risk of VAT payers to improve efficiency. The criteria are constantly changing because of the adaptation of the attackers to the algorithms.

Therefore, it is almost impossible to prove that the system is "twisted" by people whose bonuses depend on the implementation of the plan from budget revenues. The manual twisting of the risk criteria of Smkora has not gone anywhere, and this button is pressed again at first necessary in the fall of 2022 "twisted" too much.

This is understandable, because the fourth quarter is decisive in terms of budget filling, the budget of the year, the difficult year is closed, and this "black hole" should be reduced in the budget. As a result, tax invoices were blocked by those entities that did not fall under any risk criteria. The splash of indignation was too noticeable: both in the press and in social networks, the business community complained about the arbitrariness of tax authorities.

Therefore, the criteria were slightly unscrewed back, acting on the principle of "goat - sell a goat. " Tax invoices are still blocking, but not so rigid. It should be understood that the manual twisting of the risk criteria has not been gone, and this button will be pressed again at first need. Unfortunately, it is impossible to avoid blocking. The exact criteria for locking the tax are unknown, since when publishing all the risks there will be a chance to bypass them.

The general recommendation from the tax authorities sounds like mockery: work "in white" and your tax invoices will not stop. It turns out that all VAT payers whose invoices were stopped are simply not white enough. Let me give practical advice to those VAT payers who adequately evaluate the situation. It is necessary to work based on the fact that the lock of tax invoices will not be avoided, that your tax invoices will be blocked rather than registered.

It is necessary to ensure that the staff, which will be constantly engaged in writing explanations, complaints, copying and certification of documents, description of the activity of the enterprise, and collecting evidence that you are "not a camel" will be on a permanent basis. This means expanding the staff of accountants, auditors, lawyers, because the locking of the tax invoice is actually a non -traveling unscheduled inspection.