Tax ready to legislative proposals

Tax ready to legislative proposals that allow them to make spetsrevizii for concealed security, teach Sega. The idea is part of another package of legislative measures to combat the underground economy of the National Revenue Agency (NRA), which is proposed to the Finance Ministry.

Urge the agency to give them the right to conduct so-called „revisions in special cases and for insurance. They want to benefit from the current text in the Tax Code, which applies only to taxes and allows them after analysis of the overall activity of the company to define a completely different amount of capital gains tax or VAT, which the company has declared, without having sufficient documentary . Professional jargon of this kind of tax audits are called „revision by analogy.

If the proposal to change the pass code of practice is already tax, but employers will not determine insurance income on which you will pay contributions for pension, unemployment, health and others. Even payroll worker to take as 250 leva salary, after analysis of the „ordinary business of the company NRA can issue a decision whereby contributions are to be charged on 500 BGN When analyzing tax will account for a turnover of company number of employees, the cost of property purchased by the company and the machines, the profits of other firms, the same activities, the normal cost of living of the staff, such as maintenance, training, treatment, and other allowances. When all of this proves that the actual labor costs are higher than advertised, will issue tax revision act of detected extra security.

In the material of the NRA says only that when there is no other way, income tax and contributions should be determined based on the analysis of economic activity and to be paid into the state budget and in the Pension Fund of Social Security. „At the moment tax are powerless to reveal hidden security because payments under the table do not appear in any forms and can never be proved.

According to experts the proposal is good, but causes many issues. For example, if it is found that real wages of the worker is 400 leva and 700 leva, it is not clear who will pay premiums on the remaining 300 leva Currently the social security burden is divided between worker and employer. This means that you will need to make revisions and staff and may require them to cost extra thousand BGN for pension and health insurance retroactively. It is also unclear whether additional money would have collected more security rights of the people, ie, higher pension in the future, provided that there is a violation of law.

„On the one hand, this is a very good measure because most insurance payments fugitive, and very few employers pay contributions on the actual remuneration of its employees,“ said the specialist in tax law Kuzman Kuzmanov. According to him, also has the possibility of abuse by the NRA and why such a measure must first be discussed with the business. He gave an example with the U.S., where previously to investigate the company’s first examine whether the outlay of workers meet their official income.

„We welcome this measure, we propose it to themselves for years, because this is a battle against unfair competition,“ commented Chairman of BIA Bozhidar Danev.

MORE IDEAS

Tax once again offered his old ideas that may strike the informal economy, but has never been realized. Businessmen who have managed businesses bankrupt, must not be registered as sole proprietors or managers of procurators Ltd., offered by the team of Krassimir Stefanov. Procurators, agents and all other heads of companies should also be responsible for the debts of companies. Now businesses are often managed by authorized persons who are not held liable for any debts accrued or incurred for abuse. In addition, if a businessman wants to transfer or transform your company must inform the tax one month in advance, they want more than the NRA. In this case you should be able to impose interim measures and preliminary. Now the period is too short – 7 days, and tax may not actually carry real control. The tax offer and to oblige citizens and businesses to declare the given or received loans and to limit cash payments.

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„Sega “