The introduction of the SNT is an effective measure to curb the shadow trade turnover, since it excludes the possibility of issuing the SNT to fictitious consignees, bankrupt and liquidated persons.
The SNT will also help prevent the facts of false parasite. This was announced by the Deputy Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan Zhaydarinkerbayev at a press conference in the CCS.
In 2019, the registration of imports of goods to fictitious consignees for the purpose of evading VAT amounted to 16% of the total number of vehicles or VAT was not paid for every 6 vehicles.
In 2020, out of 81.7 thousand vehicles (PBX) that declared transit, 9.3 thousand. PBX (11%) remained on the territory of the Republic of Kazakhstan without paying indirect taxes, the damage for which amounted to 4.6 billion tenge.
"For example, on September 4, 2020, as a result of the application of the risk management system, when trying to cross the APP in transit from the Russian Federation to KRustanovlen a carrier that had previously committed 3 facts of false transit. During the thematic tax audit, the actual recipient of the goods in the Republic of Kazakhstan was identified and VAT was paid in the amount of 774 thousand tenge, " the speaker said.
Also, one of the schemes of VAT evasion is the registration of shipping documents to fictitious recipients. So, in 2020, 664 facts of import of goods to fictitious recipients were established, the damage for which amounted to 332 million tenge.
"For example, in 2020, BANANA HIT LLP imported goods for 235 PBX for a total cost of 483 million tenge. The head of the specified enterprise provided an explanation about not being involved in the import of goods. The damage amounted to 58 million tenge, " Zh. Inkerbayev.
It should be noted that despite the full exemption of the NSR from taxation, the share of shadow turnover remains significant. The evidence for this is not the use of an online cash register and not the penetration of checks.