Solve the problem of VAT payers!

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The Mazhilis raised the question of the obstacles encountered by honest taxpayers

The situation which has arisen with some of payers of value added tax, became an occasion for the Mazhilis deputy's request Ekaterina Nikitinskaya.

"In April of this year, State Revenue authorities removed all taxpayers from the register for value added tax on the basis of Art. 571 of the Tax Code of the Republic of Kazakhstan. Only in the city of Aktau, their number reached more than 900 taxpayers", - said the deputy, referring to the Minister of Finance Bakhyt Sultanov.

Mazhilis deputy noted that, according to subclause 6 of the clause 4 of the above mentioned article "de-registration as a VAT payer is executed on the basis of the decision of the tax authority and without a notification of a taxpayer in the event of the failure to indicate in the declaration of a VAT payer information on turnover of sales and purchases of goods, works and services for two subsequent tax periods. " de-registration as a VAT payer in the case referred to in subclause 6 of the clause 4 "shall be made by the tax authority no later than the last day of the month following the month in which the VAT return is presented".

This amendment came into force on 1^st of July 2015. However, as it was noted by the deputy, during deregistration of VAT taxpayers in April of this year, in the category of taxpayers, who didn’t include data on turnover in VAT declarations for the 3rd and 4th quarters of 2015, were included taxpayers, who indicated turnover in VAT declarations for the 3- 4 quarters of 2015 with index "0" because of their actual absence.

"The economic crisis has led to a reduction, and often - to lack of sales among many taxpayers. And this is not their fault. It is clear that this situation can’t serve as grounds for removal from the VAT by the decision of the tax authority", - said E. Nikitinskaya.

In addition, the MP pointed out in the request, that "digital keys of the taxpayers, who removed from the VAT by the decision of the tax authority, were voided in accordance with paragraph 5 of article 573 of the Tax Code".

In addition, because these taxpayers have been removed by force (i.e. not voluntarily), they "will be able to register again as VAT payers only on the expiry of two years from the date of the relevant decision".

"Meanwhile, many of these taxpayers have licenses and regularly participate in various tenders. Thus, the current administrative practice is becoming a real obstacle to the implementation of good business activity ", - added the Mazhilis Deputy.

"We believe that deregistration as VAT taxpayers must be considered individually in order to separate those who had no turnovers on sales and purchases of goods, works and services from those who issued invoices but failed to reflect it in the VAT declarations. The actual presence or absence of turnover is easily checked by employees of tax authorities by pressing a single button on the computer via an on-site audit program", - summed up Ekaterina Nikitinskaya.

In this regard, the Mazhilis Deputy asked the Minister of Finance Bakhyt Sultanov "to deal with the situation and to assist in the protection of the legitimate rights of honest taxpayers".

Zhanar Serdalina