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Warning: Illegal string offset 'exts' in /var/data/web/RTi/medialaw/www/wp-content/plugins/attachment-manager/wp-attachment-manager.php on line 402

Warning: Illegal string offset 'exts' in /var/data/web/RTi/medialaw/www/wp-content/plugins/attachment-manager/wp-attachment-manager.php on line 403

Warning: in_array() expects parameter 2 to be array, string given in /var/data/web/RTi/medialaw/www/wp-content/plugins/attachment-manager/wp-attachment-manager.php on line 403

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Warning: Illegal string offset 'exts' in /var/data/web/RTi/medialaw/www/wp-content/plugins/attachment-manager/wp-attachment-manager.php on line 402

Warning: Illegal string offset 'exts' in /var/data/web/RTi/medialaw/www/wp-content/plugins/attachment-manager/wp-attachment-manager.php on line 403

Warning: in_array() expects parameter 2 to be array, string given in /var/data/web/RTi/medialaw/www/wp-content/plugins/attachment-manager/wp-attachment-manager.php on line 403

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Warning: Illegal string offset 'exts' in /var/data/web/RTi/medialaw/www/wp-content/plugins/attachment-manager/wp-attachment-manager.php on line 402

Warning: Illegal string offset 'exts' in /var/data/web/RTi/medialaw/www/wp-content/plugins/attachment-manager/wp-attachment-manager.php on line 403

Warning: in_array() expects parameter 2 to be array, string given in /var/data/web/RTi/medialaw/www/wp-content/plugins/attachment-manager/wp-attachment-manager.php on line 403

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Warning: Illegal string offset 'exts' in /var/data/web/RTi/medialaw/www/wp-content/plugins/attachment-manager/wp-attachment-manager.php on line 402

Warning: Illegal string offset 'exts' in /var/data/web/RTi/medialaw/www/wp-content/plugins/attachment-manager/wp-attachment-manager.php on line 403

Warning: in_array() expects parameter 2 to be array, string given in /var/data/web/RTi/medialaw/www/wp-content/plugins/attachment-manager/wp-attachment-manager.php on line 403

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Warning: Illegal string offset 'exts' in /var/data/web/RTi/medialaw/www/wp-content/plugins/attachment-manager/wp-attachment-manager.php on line 402

Warning: Illegal string offset 'exts' in /var/data/web/RTi/medialaw/www/wp-content/plugins/attachment-manager/wp-attachment-manager.php on line 403

Warning: in_array() expects parameter 2 to be array, string given in /var/data/web/RTi/medialaw/www/wp-content/plugins/attachment-manager/wp-attachment-manager.php on line 403

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Warning: in_array() expects parameter 2 to be array, string given in /var/data/web/RTi/medialaw/www/wp-content/plugins/attachment-manager/wp-attachment-manager.php on line 403

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Warning: Illegal string offset 'exts' in /var/data/web/RTi/medialaw/www/wp-content/plugins/attachment-manager/wp-attachment-manager.php on line 402

Warning: Illegal string offset 'exts' in /var/data/web/RTi/medialaw/www/wp-content/plugins/attachment-manager/wp-attachment-manager.php on line 403

Warning: in_array() expects parameter 2 to be array, string given in /var/data/web/RTi/medialaw/www/wp-content/plugins/attachment-manager/wp-attachment-manager.php on line 403

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Warning: Illegal string offset 'exts' in /var/data/web/RTi/medialaw/www/wp-content/plugins/attachment-manager/wp-attachment-manager.php on line 402

Warning: Illegal string offset 'exts' in /var/data/web/RTi/medialaw/www/wp-content/plugins/attachment-manager/wp-attachment-manager.php on line 403

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Warning: Illegal string offset 'exts' in /var/data/web/RTi/medialaw/www/wp-content/plugins/attachment-manager/wp-attachment-manager.php on line 402

Warning: Illegal string offset 'exts' in /var/data/web/RTi/medialaw/www/wp-content/plugins/attachment-manager/wp-attachment-manager.php on line 403

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Warning: Illegal string offset 'exts' in /var/data/web/RTi/medialaw/www/wp-content/plugins/attachment-manager/wp-attachment-manager.php on line 402

Warning: Illegal string offset 'exts' in /var/data/web/RTi/medialaw/www/wp-content/plugins/attachment-manager/wp-attachment-manager.php on line 403

Warning: in_array() expects parameter 2 to be array, string given in /var/data/web/RTi/medialaw/www/wp-content/plugins/attachment-manager/wp-attachment-manager.php on line 403

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Warning: Illegal string offset 'exts' in /var/data/web/RTi/medialaw/www/wp-content/plugins/attachment-manager/wp-attachment-manager.php on line 402

Warning: Illegal string offset 'exts' in /var/data/web/RTi/medialaw/www/wp-content/plugins/attachment-manager/wp-attachment-manager.php on line 403

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Warning: Illegal string offset 'exts' in /var/data/web/RTi/medialaw/www/wp-content/plugins/attachment-manager/wp-attachment-manager.php on line 402

Warning: Illegal string offset 'exts' in /var/data/web/RTi/medialaw/www/wp-content/plugins/attachment-manager/wp-attachment-manager.php on line 403

Warning: in_array() expects parameter 2 to be array, string given in /var/data/web/RTi/medialaw/www/wp-content/plugins/attachment-manager/wp-attachment-manager.php on line 403

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Warning: Illegal string offset 'exts' in /var/data/web/RTi/medialaw/www/wp-content/plugins/attachment-manager/wp-attachment-manager.php on line 402

Warning: Illegal string offset 'exts' in /var/data/web/RTi/medialaw/www/wp-content/plugins/attachment-manager/wp-attachment-manager.php on line 403

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Warning: Illegal string offset 'exts' in /var/data/web/RTi/medialaw/www/wp-content/plugins/attachment-manager/wp-attachment-manager.php on line 402

Warning: Illegal string offset 'exts' in /var/data/web/RTi/medialaw/www/wp-content/plugins/attachment-manager/wp-attachment-manager.php on line 403

Warning: in_array() expects parameter 2 to be array, string given in /var/data/web/RTi/medialaw/www/wp-content/plugins/attachment-manager/wp-attachment-manager.php on line 403

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Warning: Illegal string offset 'exts' in /var/data/web/RTi/medialaw/www/wp-content/plugins/attachment-manager/wp-attachment-manager.php on line 402

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Warning: in_array() expects parameter 2 to be array, string given in /var/data/web/RTi/medialaw/www/wp-content/plugins/attachment-manager/wp-attachment-manager.php on line 403

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Warning: in_array() expects parameter 2 to be array, string given in /var/data/web/RTi/medialaw/www/wp-content/plugins/attachment-manager/wp-attachment-manager.php on line 403

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Warning: in_array() expects parameter 2 to be array, string given in /var/data/web/RTi/medialaw/www/wp-content/plugins/attachment-manager/wp-attachment-manager.php on line 403

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Warning: in_array() expects parameter 2 to be array, string given in /var/data/web/RTi/medialaw/www/wp-content/plugins/attachment-manager/wp-attachment-manager.php on line 403

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Warning: in_array() expects parameter 2 to be array, string given in /var/data/web/RTi/medialaw/www/wp-content/plugins/attachment-manager/wp-attachment-manager.php on line 403

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Warning: in_array() expects parameter 2 to be array, string given in /var/data/web/RTi/medialaw/www/wp-content/plugins/attachment-manager/wp-attachment-manager.php on line 403

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Warning: in_array() expects parameter 2 to be array, string given in /var/data/web/RTi/medialaw/www/wp-content/plugins/attachment-manager/wp-attachment-manager.php on line 403

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lang="ru-RU">
Право и СМИ Центральной Азии

Как отчитаться перед налоговой за иностранные деньги

11 октября вступил в силу закон «О внесении изменений и дополнений в некоторые законодательные акты РК по вопросам платежей и платёжных систем». Но близится срок сдачи налоговых отчётов, а вопросов меньше не становится.

«Радиоточка» совместно с общественным фондом «ИНМИР» разработали лайфхак для всех, кто получает хоть какое-то иностранное финансирование: чтобы облегчить им жизнь и работу, а в идеале — попробовать вместе усовершенствовать закон.

О том, каких документов коснулся этот закон, на кого распространяется, а так же когда и в какой форме предоставляется уведомление о полученных зарубежных средствах, мы говорили в первой части материала. Для отчёта по потраченным суммам и реализованному имуществу многие пункты остаются прежними.

Кому и когда сдавать отчет?

Информация должна быть предоставлена налоговым органам (подразделения Комитета государственных доходов РК) по месту регистрации юрлица или физлица.

Срок сдачи отчета — не позднее 15 числа второго месяца, следующего за отчётным кварталом. То есть если деньги были получены, к примеру, в четвёртом квартале 2016 года, то информация должна попасть в налоговую до 15 февраля 2017-го.

Представление сведений прекращается в случае полного израсходования средств и (или) имущества!

Сведения предоставляются по утверждённой форме. При этом, если иностранного финансирования не было совсем, форма не сдаётся. Если деньги были, но в определенный квартал не тратились, отчёты предоставляются с нулевыми значениями. В случае возвращения средств, форма подаётся со знаком «минус».

Порядок сдачи отчёта:

Кто не должен сдавать отчёты?

На что не распространяется требование об отчетности?

Мы уже говорили о видах деятельности, требующих отчётности. Если эта работа предполагает коммерческую цель, отчитываться о ней не нужно. Но если, к примеру, есть любое информирование общественности — отчёт все же нужен.

Какие сведения надо указать в форме отчёта?

1. ИИН (БИН) физлица или юрлица, предоставляющего отчёт;

2. ФИО гражданина или наименование организации;

3. Отчётный квартал, год;

4. Вид этого отчёта (основной или дополнительный);

5. Итоговые суммы из двух: фактически полученные деньги и фактически раходованные (в тенге по курсу Нацбанка на дату заключения сделки);

6. Реестр о получении средств и (или) имущества:

7. Реестр расходов:

Отчёт считается не сданным, если неправильно указано наименование субъекта, от которого получены деньги.

О том, какова форма отчетности по фактическому получению и расходованию средств, как её заполнять и о многих других деталях рассказала на специальном вэбинаре налоговый консультант Наталья Янцен. Вебинар проводился в рамках проекта ОФ «ИНМИР» при поддержке Lifeline: The Embattled NGO Assistance Fund реализует проект по информированию НПО РК о заполнении новых форм отчетности для налоговых органов РК в связи с принятием 26 июля 2016 года Закона о платежах и платежных системах, обязывающего физические и юридические лица РК уведомлять о получении финансирования из иностранных источников (организаций или граждан). На сайте ИНМИР размещена вся информация касательно данной отчетности.

Какова ответственность за непредоставление сведений?

За несоблюдение требований нового законодательства предусмотрены административные штрафы (от 100 до 300 МРП).
Нормы также усиливают уголовную ответственность за совершение определенных преступлений с использованием иностранного финансирования.

Какие положения закона вызывают вопросы, противоречия и сложности?

Первая и основная трудность — сама форма отчётности о расходовании денег. Она уже разработана, но эксперты пока даже не обучают, как её заполнять, так как отсутствуют чёткие критерии оформления. Сейчас общественники работают с Комитетом государственных доходов по упрощению отчёта. Госорган обещал посодействовать в этом: рассмотреть предложения и даже принять к сведению.

Дело в том, что в отчёте применяется субъектный подход. То есть организация, получившая иностранные деньги, должна пошагово расписать свои расходы, с указанием каждого, кто был привлечён. Например, на семинар (по тем же новым нормам) НПО пригласила участников, оплатила им гостиничные и суточные, а потом должна предоставить в налоговую список всех, кто получил эти деньги — с указанием фамилий и номеров расходных ордеров.

Совершенно не ясно, как будут отчитываться физические лица, ведь к форме должны быть прикреплены финансовые документы, которыми они просто не оперируют.

Закон подразумевает создание онлайн базы данных о получателях иностранных средств, которая будет открыта и публична. Юристы считают, что это недопустимо и является нарушением закона о защите информации, так как в отчётах будут указаны (в соответствии с предыдущими пунктами) личные данные людей.

Несмотря на введение поправок в действие, некоторые управления госдоходов отказываются принимать отчёты, так как не знают, как это правильно делать.

Доход, подлежащий регистрации, — 1 тенге — до карикатурности не соответствует суммам, которыми оперируют в реальной жизни. Общественники намерены добиваться повышения минимального порога финансирования, о котором следует уведомлять государство.

Отсутствует ясность по вопросу применения административной ответственности за нарушение порядка предоставления сведений.

Распространение требования об отчётности на все юридические фирмы — п. 4-А), так как в нём нет оговорки о «коммерческой деятельности», в отличие от пп. 4-В и 4-С. Получается, что юрист, работающий как предприниматель, о консультации любого обратившегося к нему иностранца должен будет уведомлять налоговую.

В соответствии с этим же пунктом подотчётными становятся и все виды консалтинга (консультирования), даже если это является коммерческой деятельностью.

В законодательстве РК нет трактовки для понятия «коммерческая деятельность». Есть термин «предпринимательство». Но НПО могут заниматься коммерческой деятельностью и не имеют права — предпринимательством. Путаницу с определением субъектов для отчётности в этой связи не смогли разъяснить даже сотрудники Комитета госдоходов.

Нет ясности с тем, что считается средствами, «полученными на основании международных договоров Республики Казахстан», которые не подлежат требованиям по уведомлению.

Закон распространяется даже на резидентов РК (см. п.2), что, по мнению юристов, также неоправданно усложняет процедуру уведомлений.

У общественников есть ещё немало замечаний и предложений, как упростить процесс, они ведут переговоры с госорганами и намерены добиваться наложения моратория на время, пока не будут улажены все формальности. Для этого ОФ «ИНМИР» готовит обращение. Желающие подписаться могут обратить в эту организацию, либо связаться с её сотрудниками по любым интересующим вопросам:

ОФ «Институт Национальных и Международных Инициатив Развития»,
Алматы, ул. Байзакова, 280, «Бизнес фабрика», оф. 13
Директор: Ушакова Светлана
+7 777 2822278
Inidi.pf@gmail.com

Источник: Радиоточка

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