The government bill on the creation of a compulsory national system of traceability of goods (NSP) in the Russian Federation from January 1, 2021, it is more expedient to submit to the State Duma by a separate law, rather than by amending the Tax Code (TC), follows from the conclusion of the State Duma's budget committee.
The committee also submitted a number of comments to the system being created in terms of the powers of the Federal Tax Service and Customs, and conducting desk audits.
The bill on traceability of goods was submitted to the State Duma at the end of July. The Tax Code of the Russian Federation introduces a definition of NRS: it is an information system that accumulates the collection, accounting and storage of information about goods that are subject to traceability. The list of such goods will be determined by the government, the goods will be identified by codes (OKPD-2 and TNVED). The goods will have to enter the system – as a general rule – from the moment they are released into the territory of the Russian Federation for domestic consumption.
According to the bill, the system also includes goods imported from the territory of the EAEU member states, with the exception of goods within the framework of customs transit. Goods – also as a general rule – fall out of the system when they are sold to individuals, when they are exported, as well as when they are transferred to production, burial, disposal, irrevocable loss, confiscation and export to the EAEU countries.
As part of the implementation of this law, the Federal Tax Service will be able to conduct a cameral tax audit with the demand from the taxpayer of the invoice, primary and other documents.
Types of tax violations are supplemented. So, from January 1, 2022, for failure to submit or untimely submission to the Federal Tax Service of a report on transactions with goods within the framework of the EPT, in the absence of signs of tax violations, a fine of 1 thousand rubles is assumed for each document not submitted or submitted in time. Failure to submit an invoice or document confirming the shipment of goods will result in a fine of 200 rubles per document. By July 1, 2022, the system for forming the NRS will be completed, then all the fines provided for by the new legislation will come into force.
During today's meeting of the Duma Committee on the Budget, Deputy Finance Minister Alexei Sazanov clarified that this system of traceability of goods will increase the collection of VAT and import duties, since it will be seen how the entire value added chain for imported goods is being formed.
The head of the budget committee, Andrei Makarov, recommended that the government consider preparing a separate draft law on the creation of a national system of traceability of goods instead of amending the Tax Code.
“We have a very large conclusion (of the committee on the bill), but the main question remains that most of this bill has nothing to do with the subject of the Tax Code, but we are making amendments to the Tax Code. In our opinion, this is when we (conclusion committee) wrote that it should be either an independent law – if it is legislative regulation, then this is an independent legislative regulation – or in general it can be a government regulation.Yes, there are norms that should be in the Tax Code, but here is most of this bill It seems to us that it has nothing to do with the Tax Code, “he said, asking if the government was ready to support this position for the second reading. “We will report to the chairman and we will make a decision.
“My opinion is that this is the subject of the Tax Code, since it will be controlled within the framework of cameral tax audits,” Sazanov replied.
“If you want to report something to the chairman, report the position of the committee that in a month the committee will insist on the position set out in the committee's conclusion,” Makarov said.
In the conclusion of the Duma committee, it is said that a detailed discussion is required on the expediency of supplementing the Tax Code of the Russian Federation with a rule on the possibility of using the information contained in the NRS during cameral tax audits. According to the committee, the Tax Code already contains a general rule on the conduct of these audits on the basis of documents submitted by taxpayers. As a result, unjustified additional administrative costs for taxpayers may arise.
The State Duma Committee recommends further discussion of the list of duties of the Federal Tax Service, which is recognized as the operator of the national system of traceability of goods, and the Federal Customs Service of Russia. The committee also asks to specify the scope and timing of the obligation of electronic document flow operators to submit invoices and documents on the shipment of goods to the Federal Tax Service on a daily basis, measures of responsibility for tax violations provided for by the bill.
Despite a number of comments, the draft law was recommended by the budget committee for adoption in the first reading, it is planned to consider it at the plenary session of the State Duma on September 15, after which it is planned to give 30 days to submit amendments to it.