The government has prepared amendments to the draft law on amendments to the Tax code, which should prevent one of the most popular schemes that allow producers to evade payment of excise taxes. A bill introduced by state Duma Deputy from United Russia Ildar Gilmutdinov, was adopted in first reading in October 2015, and now is preparing for the second. A copy of the government amendments signed by Deputy Prime Minister Sergei Prikhodko has .
The bill is aimed against the scheme, which allows the manufacturer to sell factory vodka present a special Federal brand, without paying excise duty in the budget, making out a fictitious return of products. The basis for deduction of the excise in case of return now gives article 200 of the Tax code: if the refund occurred during a tax period, the excise tax was accrued, but was not actually paid. Grounds for return of the goods stated in the Civil code — it may be a violation of the terms by the number of goods, inadequate quality, etc.
“This scheme is on the market for many years, — says the former top Manager of a large wholesale alcohol company. — The wholesaler receives a shipment from the plant — this operation is conducted by the USAIS, the buyer receives all the necessary invoices and prepares a dummy return the products back. In order to eliminate the discrepancy in the number of purchased and sold vodka, is issued simultaneously purchase the same goods in the amount equal to “returned to plant”, but the one-day firms. By the time of the tax audit, it appears that these providers have already been eliminated, and the whole legalized goods have already been implemented”.
For manufacturers of cheap vodka excise component in the unit of production is significant: at the minimum allowed retail price of a bottle of vodka 0,5 l 185 rubles rubles 100 is excise. Thus, evasion of excise duty can create unfair manufacturer additional income of 100 rubles, while the profit while paying taxes and marketing fees and petrobonus retailers for the manufacturer of vodka minimum retail even if the price of 230 rbl. for a bottle 0,5 l, said the managers of several manufacturers of vodka.
In the first version of the bill Gilmutdinov was originally proposed to abolish the excise deduction when you return to all sellers of excisable goods. As a result of this law would not only sellers of alcohol, alcoholic beverages and alcohol-containing products, but also gasoline, kerosene, natural gas, passenger cars and motorcycles more powerful 150 HP Less MP has proposed to replace “special procedure of calculation of excise duty” C “- specific operations return”. The bill must ensure that “the inevitability of payment to the budget of excise duty”, while the current Tax code leaves unscrupulous taxpayers to evade its payment, stated in the explanatory note. The budget is losing mad money because of the application of various schemes of evasion from payment of excise duty, said the Gilmutdinov .
In 2015, budget revenues from payment of excise duty for all excisable goods exceeded half a trillion rubles (528 billion rubles) — on 7% more than forecast. But revenues from excise duties on ethyl alcohol (from food and non-food raw materials), as for the alcohol, was less predict — 83% (528,4 million rubles) and 98.9% (77 billion rubles) from the forecast, respectively, to the report of the accounting chamber on the execution of the 2015 budget.
In October 2015, the head of Rosalkogolregulirovanija (PAP) Igor Chuyan in an interview estimated budget losses from the presence on the market of illegal alcoholic beverages in the money “more than 31 billion rubles”. Volume sold in legal retail of vodka, an excise duty which was not paid to the budget, the head of the Federal service was estimated at 22%. While market participants assessed the presence of illegal vodka in the market even higher — up to 50% of the total volume.
The government amendments retain the right to deduct excise taxes in connection with returns for all sellers of excisable products, except for producers of alcohol and alcohol-containing products. The tax authorities will have the right to demand the original documents confirming the facts of the returns follows from the text of the amendments. Producers of alcohol will not be allowed to reduce the tax base due to products returned by customers. The rule applies even if the alcohol is returned within the warranty period, should a number of government amendments. Clarification the tax return will be allowed only if the manufacturer of the alcohol will be returned to the supplier of ethyl alcohol. In confirmation of this refund, the tax authorities will also be required to submit primary documents.
Thus, the scheme with the excise net under the fictitious returns for producers of vodka stops working: assessed at the time of shipment from manufacturer’s excise payments will have to pay anyway, and their deduction or refund will be provided for by law.
In a press-service Rosalkogolregulirovanija did not comment on the amendments to the Tax code. “They have been trained in the Ministry of Finance, it would be logical for the review to refer to them”, — said the representative of RAHR Alexander Kulikov. The Finance Ministry did not respond to the request on this occasion. The Deputy Gilmutdinov said that the proposals of the government do not know, but hoped that soon, the finalized law will be adopted.
In January 2016 subordinated to the Ministry of Finance, the Federal tax service decree of the Russian President obtained the authority to administer all tax and non-tax revenues of the budget. RAR the same decree transferred from reporting directly to the government under the jurisdiction of the Ministry of Finance.
Legal and illegal alcohol in Russia
639,3 million liters of vodka produced by Russian plants in 2015
To 77.5 billion rubles paid to the budget in the form of excise taxes manufacturers of vodka and spirit in 2015
31 billion rubles amounted to the losses of the budget from illegal alcohol production in 2014
14.7 million liters the volume of illegal vodka, sold in the Russian market to the final consumer in 2014
5.2 million litres of illegal alcohol and alcohol-containing products were seized during inspections the RAR in 2014
362 enterprises have the right to manufacture alcohol in Russia
18.4 per cent was by the end of 2015, the leader of Russian vodka market, company “Status-Group” specializing in the cheap vodka
The 11.6 litres of drinks annually, the average Russian (in terms of pure alcohol)
100 rubles must pay on each bottle of vodka 0,5 l manufacturer in the budget in the form of excise
185 rubles equals the minimum cost of a bottle of vodka 0,5 l in the Russian retail
Sources: Rosalkogolregulirovanie, the Federal state statistics service, Federal tax service
The schema can stay
The top Manager of the company of the top 3 manufacturers of vodka in Russia notes that the closure of the scheme of fictitious return will not solve all problems. “Scheme for production of vodka can be stopped by changing the procedure of payment of excise duty, — said the interlocutor . All existing versions are based on the fact that unscrupulous manufacturers have the length of time since the receipt of special Federal stamps until the shipment of the product to the first buyer, when the obligation to pay excise duty. This period averages two months, and that’s enough to realize alcohol products and to execute the documents under the same scheme”.
Agrees with him Deputy Chairman of the Duma Committee on ekonompolitike and entrepreneurship Viktor Zvagelsky — the author of a number of adopted laws regulating the alcohol industry. “I proposed to introduce in the domestic market of the same order of payment of excises, which is used when importing alcoholic beverages: got brand — just pay the excise tax, says Zvagelsky. — This time will put to rest all schemes”. According to him, the fictitious return of products, followed by excise deductible — “just one of the many” schemes. “It is impossible to use in huge industrial scale, — the Deputy considers. — If the factory will always return back huge quantities in the millions of bottles of vodka, it will be too much and obvious”.
Fictitious returns are small producers, they “return” a small percentage of the sold products — 10-15%, says Zvagelsky. “This allows us to reduce the cost of batch of vodka, not attracting much attention of regulatory authorities”, — said the Deputy. Significantly large quantities of legally obtained Federal special mark (FSM), but unpaid excise go into retail and sold to the end buyer, then the manufacturer draws up the damage or destruction of the Federation. If the brand paid for at the time of receipt, that such options would have been, said the Deputy.