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Ministry of Finance opened: it looks like the tax reform according to the Government
And why it is fraught with new riots entrepreneurs
On Tuesday night public has finally become a project of tax reform authorship of the Ministry of Finance of Ukraine. Initially the document was available to non-governmental organizations, and then began to rapidly replicated in the social network Facebook. And only then appeared on the website the Ministry of Finance. "The result of more than six months of work - the draft law on State Budget of Ukraine for 2016 and the draft of the new Tax Code, embodies the project the Ministry of Finance tax reform," - said in the official release of the Ministry of Finance. Documents not yet approved by the government, but have become the object of harsh criticism from experts and entrepreneurs.
As promised the agency Natalia Yaresko, tax reform has been presented with a draft state budget for 2016. According to the draft state budget-2016 revenues will increase in comparison with the planned revenues of the state budget-2015 to 15, 7% - to 598, 21 billion hryvnia; while expenses increase by 15, 1% - to 638, 44 billion hryvnia. At the same time, the application to the main estimates for the country's widely available has not yet appeared - and how it is planned to fill the treasury under the new Tax Code, is still unknown.
On the issue of Forbes, if the Ministry of Finance expects that the tax code will be adopted this year and will be operational from 2016, Deputy Finance Minister Elena Mekeeva answered in the affirmative.
Different opinion the head of the tax committee BP Nina Southerner. "I think that the Tax Code until the New Year will not be. First you need to the current government has reported on the work done - and then we will see what to do, "- said in a commentary Southerner Forbes. Option reform of the Ministry of Finance, it is also critical: "We had the opportunity to compare two options, and I would like to in their version would be at least some positive aspects of our project. And there are preserving the shadow economy and salaries in envelopes. To say that the company is waiting for something good, I can not ».
Finance Ministry's proposal the draft Tax Code is hardly revolutionary, the more code development. The basis is taken the existing code, which was a lot of criticism [your address], and, first of all, because of its conservatism, the complexity of the language and principles of taxation
German Taslitsky, managing partner of "LC" Legal protection Ukraine »
About how it sees its reform, both "sides of the confrontation», Forbes wrote earlier.
The draft tax reform, the Ministry of Finance issued as before and declared in the fiscal department, on the principle of "all for the 20%." "Different types of income as possible removed, all with absolute ease - that's a plus. PIT - 20%; Passive income - 20%; Properties for rent - 20%; dividends and royalties - 20%; prizes - 20% ", - lists the project architect Oblik-SaaS Daniel Monin. Thus, in contrast to the committee draft BP, the Ministry of Finance in the project retained the principle of taxation of all income, and only the remainder after tax entrepreneur can start up business development.
"Finance Ministry's proposal the draft Tax Code is hardly revolutionary, the more code development. The basis is taken the existing code, which was a lot of criticism [your address], and, first of all, because of its conservatism, the complexity of the language and principles of taxation ", - emphasizes managing partner of" LC "Legal protection Ukraine" Herman Taslitsky. < br /> But most complaints among experts in business caused a simplified tax system reform. Many of its users have been applied in 2016 in the activity of payment transactions recorders.
The Ministry of Finance has left virtually unchanged requirements for tax payers of the first group. It consists of physical persons-entrepreneurs, who do not use hired labor and is carried out only trade in markets or provide personal services to the population and the amount of income which does not exceed 300 000 hryvnia. Within three years, they will be required to switch to cash registers.
For the second group of taxpayers Finance Ministry proposes to increase the maximum level of income received by individuals-entrepreneurs, with 1, 5 million hryvnia to 2 million hryvnia. But these entrepreneurs are not able to sell excisable goods, the business of providing financial services and gambling. At the same time they will have to switch to using cash registers to January 1, 2016.
The third group who are paid up to 20 million hryvnia, and which includes legal entities, the Ministry of Finance proposes to abolish. "The draft code I would call the" instigator "of small and medium business", - says Taslitsky. For design, a legal entity can not now be on a simplified system of taxation. "But a lot of legal persons had low levels of income and a very small number of employees. Now they will have to be either natural persons-entrepreneurs, or take a chance and go into "deep waters" of the common system of taxation. I'm not sure that many resurface. Yes, and proposed a system of income and expense for the FLP-Schnick group "B" includes having an accountant, let 'coming', but an accountant. Thus, revenues fall reductionists, and the responsibility and headaches will be added ", - says the expert.
"The proposed system of simplified taxation provides 20% income tax. Ponder not 10%, not 15%, and as much as 20%. That's right, why invent ways to develop the country's economy as a whole, if it is possible under the slogan "The old model - regressive, the new model - progressive" just raise taxes "- outraged the managing partner of the South Caucasus Evgeni KODEX Kovtunenko. In his opinion, such an approach, instead of the expected increase in revenue will cause a storm of discontent "edinschikov" and the transition of small business in the form of cash payments, which further entrenched in the informal market economy. "Taxes can be and improve, everyone understands that the crisis in the country, and all are willing to pay as much to say. But not 20% instead of 4%, "- he adds.
Taxes can be and improve, everyone understands that the crisis in the country, and all are willing to pay as much to say. But not 20% instead of 4%
Eugene Kovtunenko, managing partner of the South Caucasus KODEX
"Genocide small business" tax reform project called the Ministry of Finance Member of the Board of the Chamber of Tax Advisors, managing partner of the international auditing firm PSP Audit Dmitry Sushko. "Simplified system for legal persons will be simply abolished, and for individuals - up to 10 times the volume of reduced ability to work on such a system and at times increased single tax rate", - says Sushko. He did not rule out the possibility that this is - a deliberate step to future concessions in favor of the less radical, but not rosy for business from the provisions of the draft law of the profile committee of the Verkhovna Rada. "The Ministry of Finance is ready to give a" simplified tax system "but to defend the old tax rate on income of individuals, the current system of taxation on income tax and VAT on e-administration" - suggests Sushko.
According to him, not give the desired effect, and so little reform of the tax burden on the wage fund. "In a country with falling performance of the economy it has one of the highest tax burdens in Europe. Ministry of Finance suggests tax rate on income of individuals and single social contribution, which practically corresponds to the current tax burden, taking into account the application of a discount factor of social contribution. As shown in 2015, with the reform of the tax burden in the 34-37% payroll fiasco. Logically, deshadowing not come. And with such "reformers" - would never come, "- said Sushko.
Business representatives believe a global problem of this document is that it does not eliminate the problem of "schemes": obnal remains a profitable business, and the GFS gets even more leverage in the business. "In my opinion, the proposed project shall be" cosmetic "and make changes that do not fundamentally affect the relationship between taxpayers and the state. A quick look at the project makes it possible to understand what is proposed to maintain tight fiscal control and approach to work with taxpayers, "- indicates the partner of" Legal group "Dominion" Mikhail Goncharuk.
Goncharuk says that the bill further enhances the powers of GFS: a new service financial investigation will be much more powerful organization, it will get a wider range of options to control the entrepreneurs. In this case, the bill does not propose any steps to reduce the number of tax appeals and conflicts. But administrative appeals procedure is becoming tougher - and especially for taxpayers.
In a country with falling performance of the economy has one of the highest tax burdens in Europe. As shown in 2015, the reform of the tax load of 34-37% payroll fiasco. Logically, deshadowing not come. And with such "reformers" - would never come
Dmytro Sushko, managing partner of the international auditing firm PSP Audit
"Implementation of the tax reform for many means to simplify tax administration and reception service functions from the state. The proposed project, in my opinion, it does not contain. A significant number of definitions and clarifications only indicates that the project trying to eliminate all the possible options for legally minimize tax. Since the reform is largely aimed at deshadowing economy, it would be logical to hold a civilized and transparent tax amnesty with all the disastrous shortcomings of the tax compromise, "- emphasizes Goncharuk.
However, given the public reaction and the fact that under the bill, alternative minfinovskomu, was signed by more than 140 people's deputies, the Ministry of Finance to "promote" the project will not be easy. At the same time the sides Forbes said that much will depend on the Presidential Administration, which also unlikely to be willing to give up opportunities to influence business with GFS.
However, despite the optimism of the Ministry of Finance in 2015 to accept a reform of this kind it is too late. Because most likely that it will take the next year. "I assume that the conduct of the bill in the walls BP will be very difficult, but to raise entrepreneurship, especially small, this bill will make impassable. Hopefully, the developers remember about Ukrainian "Tax Maydan" and not risk to lead the country to new unrest "- sums up Taslitsky.
On Tuesday night public has finally become a project of tax reform authorship of the Ministry of Finance of Ukraine. Initially the document was available to non-governmental organizations, and then began to rapidly replicated in the social network Facebook. And only then appeared on the website the Ministry of Finance. "The result of more than six months of work - the draft law on State Budget of Ukraine for 2016 and the draft of the new Tax Code, embodies the project the Ministry of Finance tax reform," - said in the official release of the Ministry of Finance. Documents not yet approved by the government, but have become the object of harsh criticism from experts and entrepreneurs.
As promised the agency Natalia Yaresko, tax reform has been presented with a draft state budget for 2016. According to the draft state budget-2016 revenues will increase in comparison with the planned revenues of the state budget-2015 to 15, 7% - to 598, 21 billion hryvnia; while expenses increase by 15, 1% - to 638, 44 billion hryvnia. At the same time, the application to the main estimates for the country's widely available has not yet appeared - and how it is planned to fill the treasury under the new Tax Code, is still unknown.
On the issue of Forbes, if the Ministry of Finance expects that the tax code will be adopted this year and will be operational from 2016, Deputy Finance Minister Elena Mekeeva answered in the affirmative.
Different opinion the head of the tax committee BP Nina Southerner. "I think that the Tax Code until the New Year will not be. First you need to the current government has reported on the work done - and then we will see what to do, "- said in a commentary Southerner Forbes. Option reform of the Ministry of Finance, it is also critical: "We had the opportunity to compare two options, and I would like to in their version would be at least some positive aspects of our project. And there are preserving the shadow economy and salaries in envelopes. To say that the company is waiting for something good, I can not ».
Finance Ministry's proposal the draft Tax Code is hardly revolutionary, the more code development. The basis is taken the existing code, which was a lot of criticism [your address], and, first of all, because of its conservatism, the complexity of the language and principles of taxation
German Taslitsky, managing partner of "LC" Legal protection Ukraine »
About how it sees its reform, both "sides of the confrontation», Forbes wrote earlier.
The draft tax reform, the Ministry of Finance issued as before and declared in the fiscal department, on the principle of "all for the 20%." "Different types of income as possible removed, all with absolute ease - that's a plus. PIT - 20%; Passive income - 20%; Properties for rent - 20%; dividends and royalties - 20%; prizes - 20% ", - lists the project architect Oblik-SaaS Daniel Monin. Thus, in contrast to the committee draft BP, the Ministry of Finance in the project retained the principle of taxation of all income, and only the remainder after tax entrepreneur can start up business development.
"Finance Ministry's proposal the draft Tax Code is hardly revolutionary, the more code development. The basis is taken the existing code, which was a lot of criticism [your address], and, first of all, because of its conservatism, the complexity of the language and principles of taxation ", - emphasizes managing partner of" LC "Legal protection Ukraine" Herman Taslitsky. < br /> But most complaints among experts in business caused a simplified tax system reform. Many of its users have been applied in 2016 in the activity of payment transactions recorders.
The Ministry of Finance has left virtually unchanged requirements for tax payers of the first group. It consists of physical persons-entrepreneurs, who do not use hired labor and is carried out only trade in markets or provide personal services to the population and the amount of income which does not exceed 300 000 hryvnia. Within three years, they will be required to switch to cash registers.
For the second group of taxpayers Finance Ministry proposes to increase the maximum level of income received by individuals-entrepreneurs, with 1, 5 million hryvnia to 2 million hryvnia. But these entrepreneurs are not able to sell excisable goods, the business of providing financial services and gambling. At the same time they will have to switch to using cash registers to January 1, 2016.
The third group who are paid up to 20 million hryvnia, and which includes legal entities, the Ministry of Finance proposes to abolish. "The draft code I would call the" instigator "of small and medium business", - says Taslitsky. For design, a legal entity can not now be on a simplified system of taxation. "But a lot of legal persons had low levels of income and a very small number of employees. Now they will have to be either natural persons-entrepreneurs, or take a chance and go into "deep waters" of the common system of taxation. I'm not sure that many resurface. Yes, and proposed a system of income and expense for the FLP-Schnick group "B" includes having an accountant, let 'coming', but an accountant. Thus, revenues fall reductionists, and the responsibility and headaches will be added ", - says the expert.
"The proposed system of simplified taxation provides 20% income tax. Ponder not 10%, not 15%, and as much as 20%. That's right, why invent ways to develop the country's economy as a whole, if it is possible under the slogan "The old model - regressive, the new model - progressive" just raise taxes "- outraged the managing partner of the South Caucasus Evgeni KODEX Kovtunenko. In his opinion, such an approach, instead of the expected increase in revenue will cause a storm of discontent "edinschikov" and the transition of small business in the form of cash payments, which further entrenched in the informal market economy. "Taxes can be and improve, everyone understands that the crisis in the country, and all are willing to pay as much to say. But not 20% instead of 4%, "- he adds.
Taxes can be and improve, everyone understands that the crisis in the country, and all are willing to pay as much to say. But not 20% instead of 4%
Eugene Kovtunenko, managing partner of the South Caucasus KODEX
"Genocide small business" tax reform project called the Ministry of Finance Member of the Board of the Chamber of Tax Advisors, managing partner of the international auditing firm PSP Audit Dmitry Sushko. "Simplified system for legal persons will be simply abolished, and for individuals - up to 10 times the volume of reduced ability to work on such a system and at times increased single tax rate", - says Sushko. He did not rule out the possibility that this is - a deliberate step to future concessions in favor of the less radical, but not rosy for business from the provisions of the draft law of the profile committee of the Verkhovna Rada. "The Ministry of Finance is ready to give a" simplified tax system "but to defend the old tax rate on income of individuals, the current system of taxation on income tax and VAT on e-administration" - suggests Sushko.
According to him, not give the desired effect, and so little reform of the tax burden on the wage fund. "In a country with falling performance of the economy it has one of the highest tax burdens in Europe. Ministry of Finance suggests tax rate on income of individuals and single social contribution, which practically corresponds to the current tax burden, taking into account the application of a discount factor of social contribution. As shown in 2015, with the reform of the tax burden in the 34-37% payroll fiasco. Logically, deshadowing not come. And with such "reformers" - would never come, "- said Sushko.
Business representatives believe a global problem of this document is that it does not eliminate the problem of "schemes": obnal remains a profitable business, and the GFS gets even more leverage in the business. "In my opinion, the proposed project shall be" cosmetic "and make changes that do not fundamentally affect the relationship between taxpayers and the state. A quick look at the project makes it possible to understand what is proposed to maintain tight fiscal control and approach to work with taxpayers, "- indicates the partner of" Legal group "Dominion" Mikhail Goncharuk.
Goncharuk says that the bill further enhances the powers of GFS: a new service financial investigation will be much more powerful organization, it will get a wider range of options to control the entrepreneurs. In this case, the bill does not propose any steps to reduce the number of tax appeals and conflicts. But administrative appeals procedure is becoming tougher - and especially for taxpayers.
In a country with falling performance of the economy has one of the highest tax burdens in Europe. As shown in 2015, the reform of the tax load of 34-37% payroll fiasco. Logically, deshadowing not come. And with such "reformers" - would never come
Dmytro Sushko, managing partner of the international auditing firm PSP Audit
"Implementation of the tax reform for many means to simplify tax administration and reception service functions from the state. The proposed project, in my opinion, it does not contain. A significant number of definitions and clarifications only indicates that the project trying to eliminate all the possible options for legally minimize tax. Since the reform is largely aimed at deshadowing economy, it would be logical to hold a civilized and transparent tax amnesty with all the disastrous shortcomings of the tax compromise, "- emphasizes Goncharuk.
However, given the public reaction and the fact that under the bill, alternative minfinovskomu, was signed by more than 140 people's deputies, the Ministry of Finance to "promote" the project will not be easy. At the same time the sides Forbes said that much will depend on the Presidential Administration, which also unlikely to be willing to give up opportunities to influence business with GFS.
However, despite the optimism of the Ministry of Finance in 2015 to accept a reform of this kind it is too late. Because most likely that it will take the next year. "I assume that the conduct of the bill in the walls BP will be very difficult, but to raise entrepreneurship, especially small, this bill will make impassable. Hopefully, the developers remember about Ukrainian "Tax Maydan" and not risk to lead the country to new unrest "- sums up Taslitsky.
