TCI. The penalty for failure to

Perhaps the most inadequate fiscal innovation of recent times has been the introduction of a new kind of penalty under paragraph 120.3 of Article 120 of NKU . This - the penalty for failure to report the taxpayer has carried out controlled operations . Penalty of 5% of the total amount of controlled operations . Given the fact that the minimum controlled operation is 50 million USD - it turns out that the minimum (!) Fine for failure to report , which is not even a declaration of 2.5 million hryvnias .
 
   On one of the last "round tables" big official from Mindohodov convince me that such a large amount of the fine is due not fiscal interests, and the fact that "the reports must be submitted ." It is that way, but because of the VAT also need to apply - so what 's the difference in the amounts of "punishment" is so significant ? By the way, in the classical OECD guidelines for TCI - emphasized that "the penalties for TCI - error " must be adequate seriousness of the offense . And the question arises - what exactly are we now face :
 
   - or changing the concept of " graduation gravity of the offense "
 
   - or changing the "cost" of gravity of the offense.
 
   Really . These are our tax can not imagine what - 2500000 . They sooooo abstract thinking . They do not see "money" for the assessed penalty. Therefore, it is an absolutely " purple " - how to charge : although you a million , even though the neighbor trillion . How Homeland geologists say - so "please" . Projected by numerous accrued millions on their " odnotysyachegrivnevuyu ' salary they can not do it ... But we are with you earn money , and therefore we can count ... Shall we begin?
 
   So, if the company :
 
    1. is a " chronic nepodavalschikom declarations " that he does not need to file a 2450 declaration - to ensure that the amount of fines for not filed a declaration reached " TCI - unfiled " penalty (calculated 2500000/1020 = 2450 ) . See p.120.1 Article 120 of the GCC .
 
   2 . " Tax- evaded ." In this case, the company charge a penalty of 25 % (for cases of " relapse " -50 %) of the amount of additional taxes . See p.123.1 123 of NKU .
 
   Therefore, in order to company earned in the tax evasion penalty of 2.5 million USD, it should " avoid " on UAH 10 million "net of tax ".
 
   A tax evasion by 10 million USD - this is not huhry - muhry . So , to the company officials , the taxpayer , this means bringing to justice on the part of the third century . 212 of the Criminal Code - evasion of taxes, fees, mandatory payments to the specially - large sizes . And, for the charge under Section 3 of Art. 212th enough to avoid "only" 3,000,000 USD ( even less). That is, "Triple reserve" in the numbers . It turns out that the failure to deliver TCT - report arithmetically equal to three facts of the crime under Part 3 of Article 212 of th ... Adequately ? That's something of a Doubt ( at first sight ) ...
 
   Explain it (if arithmetically ) is only one suggestion . It is sad to express it , but offer different (more correct ?) Options ... So, suppose that today is changing the "cost" of gravity of the offense. Well, remember the story - it was because in our country the punishment in the form of a real "his release " - for the ears ... Too, because - inadequate ... So , maybe, and now - a similar process ? We are just at the very beginning - and therefore difficult to reliably estimate is not visible yet in full ...
 
   And then ( if you still change the "cost seriousness of the offense ") - what we can expect from the additional accrual of penalties for tax on the TCI ? Hmm ... how cool all the same , that ( not so long ago ! ) In Ukraine abolished the death penalty !
 
   And we say, and you just submit the report ! It 's something so ... But ...
 
   1. We all remember the epic, when the tax authorities refused to accept the " loss-making " statements . Because they have there "own statements ," and they did not have a lot of statistical reporting of "loss ."
 
   But now, with the TCI - failure to be not " statistical reports " and " real money in the budget" ... Yes to perform " top-down plan" and the server in the STI can be cut down ! That malicious taxpayer (and we all are, in the opinion of STI) was unable to pass the report ! Why, server ... If these taxpayers ( who must take the TCT - report ) in a separately - tax will be taken at least a dozen , economically sabotage at the substation - de-energize the area of ​​the city , which houses the STI ... Do not believe me? Did you count the cost of the substation ... - not so great ...
 
   2 . Well, if you suddenly pass the report , scoundrel ... break through the barriers - and has passed ? There is an additional "reserves" . For example , according to some officials of Mindohodov : If the taxpayer is not reflected in the report is all controlled operations , then it should be fined - and in the amount of 5 % of the sum of all committed controlled operations ...
 
   Well, to prove that they were shown "not all operations " - this is a trick ...
 
   For example , extending the chain of " secondary and tertiary " connectedness to 10-20 "connections" , we can prove that any arbitrarily chosen company is associated with any other randomly chosen enterprise. That will be " non-revenue " controlled operation .
 
   Or ... What do you understand by the term "operation" ? In fiscal Codex sense ... After all, there is no interpretation of the term - is nowhere ... But in the article, the 39th GCC , in determining the controlled operations , the term is used ... Do you have any doubt that the tax will have a say "somewhat opposite" you ?
 
   Or, "the problem of the transition period." Shipment was doTTsOshny period , payment - later. Does this situation is controlled by the operation? The Act is silent about it ... And given the taxman can have your personally own, opinion ...
 
   And so the question is whether the " operation" ( for TCI ) , for example , a loan ? Clarify - the body of the loan directly , rather than percentages ? Is that not? And what will prove ? But John Doe of Darkness - Tarakan STI has the opposite opinion ...
 
   What am I doing everything exactly? Oh yeah , that's what I wanted to say :
 
   "And in sunny Brazil , Brazil, my
 
   This plethora of unseen beasts ,
 
   They live in Brazil , Brazil, Brazil,
 
   And I want to go to Brazil ... "
 
   Threat . In short , the above article was an advertisement of a travel agency , whose name we do not call ...

Elena Zhukova
    director of accounting firm, attorney