The IT system of FTS prevented loss of 83 billion rubles of the budget

Automated system of control of compensation of the VAT (VAT ASK)

2013

ACK NDS-2 OF 2016

In 2013 Federal Tax Service (FTS) on a national scale brought an automated system of control of compensation of the VAT (VAT ASK) into operation. With its help department expects to reduce the volume of thefts of the taxes from the budget performed through illegal compensation of the VAT.

For the last chains of phony companies through which dummy commodity activities or sales of goods at the overstated cost on which compensation of the VAT is requested afterwards are performed usually are built. The documents submitted for compensation at the same time, as a rule, conform to formal requirements, however for careful check of legitimacy of each request and reality of the performed operations the tax administration would not have enough resources.

ASK of the VAT checks all requests for compensation of the VAT in the automatic mode and separates the taxpayers who submitted them into three groups on a risk degree - low, average and high.

With high tax risk a system carries the companies which have signs of the organization used for obtaining unreasonable tax benefit to group. In materials of FTS about ASK of the VAT it is said that the companies of this category have no sufficient resources for conducting the related activity, do not fulfill the tax liabilities or perform them in the minimum size.

Among signs on which the company can be carried to group with high tax risk - change of a legal address shortly before compensation, commission of tax offenses, availability of information on violations obtained from other state agencies.

In case of suspicions on illegal compensation of the VAT, FTS makes cameral check and if it is necessary, exit check for its suppression.

2014: Effect of implementation

In June, 2014 the head of FTS Mikhail Mishustin reported that implementation of ASK of the VAT in 2013 allowed not to assume losses of the budget in the amount of 83 billion rubles that is 40% more in comparison with 2012.

According to the head of FTS Mikhail Mishustin, for VAT ASK operating time of attempt of illegal compensation of a tax were reduced by 45%

Mishustin notes, this trend is steady: in 1 quarter 2014 at decrease by 12.4% of the VAT amounts stated to compensation, the amount of failures in compensation of illegally stated VAT taking into account consideration in courts grew by 28%.

"Our task is a reduction of number of attempts of illegal compensation of a tax to a minimum. For VAT ASK operating time they were reduced by 45%", - the head of FTS noted.

Introduction of risk-oriented approach to the choice of taxpayers for exit control allowed to reduce also gradually the number of tax audits and to increase their efficiency, note in FTS. So, in 2013 the number of checks decreased by 29%, and in 1 quarter 2014 - for 16%.

Additional accruals on one exit tax audit in 1 quarter 2014 at the same time grew by 16%. Collecting level based on exit and cameral tax audits grew from 56% in 1 quarter 2013 to 65% in 1 quarter 2014. Receipts in the budget for results of exit and cameral tax audits grew by 15%.

Automated system of control of NDS-2 (ASK NDS-2)

Main article: Automated system of control of NDS-2 (ASK NDS-2)