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

Automated system of control of NDS-2 - a system for operation in divisions of FTS of all levels, up to territorial tax authorities.

2019: The scheme of deception InformSystems which controls payment of the VAT

Taxpayers developed the scheme of deception of an automated system of control of a value added tax — ASK NDS-2 — under the name "mass signer". The Accounts Chamber which found during check several weak spots in administration system of the VAT came to such conclusion ^[1].

VAT ASK which use became obligatory since 2015 allows to reveal automatically discrepancies in a chain of formation of added value. At the same time introduction of electronic control of the VAT made possible emergence of absolutely new fraudulent schemes. For example, a system gives the chance to adjust electronic declarations, and this function is used by applicants of declarations in criminal objectives — and "the mass signer" works.

Administration of the VAT by tax authorities and their interaction with customs authorities in 2015-2017 and partially in 2018 became a subject of check. According to the results of check information letters will be sent to the government and to the Federal Tax Service (FTS), and the head of UFNS of Russia across Moscow and chiefs of IFTS of Russia No. 1 and No. 7 across Moscow will receive representations of Accounts Chamber. The report will be sent to Federal Assembly.

As the scheme works

Initially the possibility of adjustment was provided in order that the taxpayer could submit quickly specified declaration if in the previous option errors were found. At the same time all submitted declarations — both initial, and adjusting — are numbered. According to an order which was set by tax administration, number of the adjusting declaration cannot be less number previous. This feature also made possible implementation of the fraudulent scheme.

The auditor of Accounts Chamber Sergey Shtogrin told how the offense mechanism works. "At first primary declaration in which the VAT to payment is declared and added moves. Then the specified declaration with number of adjustment 99 or 999 which nullifies the amounts of tax added to payment follows. And the following declaration already with number of adjustment 1 is adopted by tax authority, but is not reflected in the personal account of the taxpayer. As goes not in order of priority" — he explained.

The scheme received the name "mass signer" as at its implementation one person with a key of the electronic signature submits electronic declarations for several taxpayers. For example, the case when one citizen submitted at the same time 1713 declarations on the VAT on behalf of 1055 taxpayers is known. At the same time 589 declarations were adjusting and had number 99 or 999.

2015

A system is not autonomous. In the course of work of ASK NDS-2 interacts with other hardware-software complexes and systems operated in the corresponding objects of equipping.

Representation of ASK NDS-2, 2015

Functionality

• Acceptance of declarations from the taxpayer (receiving a container, verification of the EDS, check on the scheme, transfer of the main declaration on the VAT in EDI, formation and transfer of the receipt on acceptance).
• Loading and processing of the registers received / invoices of invoices
• Sending messages of NP, including about failure in acceptance of the declaration, results of counter check, etc.
• Acceptance and processing of amendments to ND on the VAT. Including processing of additional sheets to Books.
• Check of a TIN of NP and the partner on target figures;
• Processing of transactions with participation of intermediaries;
• Accomplishment of the checks provided for a deduction of the Federation Council of the previous reporting periods.
• Data loading of ND on the VAT;
• Maintaining information on data of Books and the ND Magazines on the VAT;
• Formatno-logichesky control of data of ND on the VAT;
• Comparison of these purchase ledgers to data of sales ledgers of partners;
• Providing reports for work of a system;
• Providing data for information visualization in the system of a prestavleniye of results.

In May, 2015 the Federal Tax Service (FTS) started the uniform data processing center necessary for start of the second automated system of control of the VAT (ASK NDS-2). With its help department hopes to detect all suspicious transactions of the Russian companies.

The first version of a system, ASK NDS-1, could rank the taxpayer as this or that risk group and make the assumption of existence of the suspicious tax scheme. ASK NDS-2 allows to detect the systems of frauds with tax deductions entirely and in the mode real times.

Since 2015 the taxpayer should turn on in the declaration on the data VAT from purchase ledgers and sales — these data are verified with information from his partners, as leads to identification of discrepancies, Egorov explains. In case of detection of "puncture", FTS will demand from the company to specify data if data are not corrected in five days, then department will begin check.

The uniform DPC in Dubna is only a part of the project of FTS in the field of big data. The second center, reserve, the Federal Treasury intends to open in the Nizhny Novgorod Gorodtsa, is going to create the third center in the Volgograd Erzovka.

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

Main article: VAT ASK

Notes