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The idea, discussed in a working group at the finance ministry, was to find an incentive to activate more people to report hidden taxes. PHOTO: “24 HOURS”
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If adopted, the measure could be introduced from 1 January 2023.
For now, employers are refraining from a firm position – they want more clarity on how it will be implemented
Anyone who helps with information to establish unpaid taxes and social security contributions will receive a 10% bonus on the hidden amount. This proposal of the Deputy Prime Minister and Minister of Finance Asen Vassilev is written in the draft budget update, which is being discussed by the social partners.
The proposal is part of a package of anti-crisis measures as an upcoming amendment to the Tax and Social Security Procedure Code (TSPC), which sets out the procedure for establishing tax liabilities.
Currently, according to the TSSPC, the tax authorities receive signals for tax and social security violations, but without an incentive as part of the additional revenues disclosed. The current law does not provide for a sanction for a false signal.
According to acquaintances, the idea, which has already been discussed in the working group of the Ministry of Finance, was to introduce an incentive to encourage more people to report unpaid taxes.
However, a sanction for a false alarm is also being considered,
to deter “vigilant citizens” who would turn this into a business. It was possible to introduce a threshold for any unpaid amounts on the specific signal, below which time and resources of the NRA will not be committed for its verification. In order to be clear how to act, each signal will be compared with the submitted information with the operational data of the tax authorities. The general requirements that are currently met in order to check one signal at all will be maintained – such as not being anonymous.
The experts considered the territorial tax directors to decide which of the signals to order an inspection and which to leave without consequences.
However, there were different opinions about the time referred to in the signal. So far, among the experts working on the project, the opinion prevails that it refers to violations committed in the last 2 to 3 years before its submission. After an initial verification of a signal submitted by citizens and the assignment of an audit, which according to the Tax Code is done by order, it will follow the general rules that are still in force. they think the drawn up revision act can be appealed
and respectively confirmed, partially substantiated or wholly rejected. Its implementation is achieved only after a sanction of the court, which allows its implementation in whole or in part, or rejects it. Experts are looking for mechanisms to minimize in advance the most serious dangers of the possible introduction of such a measure. Such as the possibility to leak inside information from tax officials to outsiders against part of the bonus due Consideration is also being given to introducing the measure without turning audits into bats by business competitors or by offended and affected – most often fired employees.
Therefore, the initial inspection, to which each signal will be subjected, could weed out such signals or at least require additional information before the appointment of an audit, experts say.
For tax inspectors who establish hidden taxes, there is currently a bonus of the amount disclosed. According to those informed, in order to secure them, the inspectors still worked extensively with signals, even anonymous ones, but only after the meaning of a thorough audit was proved during the initial inspection.
In 2021 BGN 916 million of additional liabilities entered into the treasury after planned and targeted audits, as BGN 11.3 million are the additionally paid unpaid taxes. Every third act was appealed.
24 Chasa sought opinions on the changes being prepared by current MPs, representatives of the ruling coalition and the opposition. As the project is still under discussion, most declined to comment.
“A controversial and dubious measure that could lead to false signals, as well as leaks of inside information from the tax authorities,” said former Finance Minister, now MRF MP Petar Chobanov.
The measure is very vague, this is not whistleblowing, but whistleblowing. We cannot have a position on this proposal now. It is provided for in many legal systems and the Criminal Code provides for liability for failure to report for a number of crimes, the CEIBG explained to the tripartite yesterday.
“We have certain reservations about how this measure will be signed. There are similar data in the fight against cartels, if a participant submits information and then is not fined, but these are individual cases. The one who gave the wrong signal must also be held accountable, “said Vasil Todorov of the Bulgarian Chamber of Commerce and Industry.
“This idea will never work. The state’s cooperation on this topic is schismatic. It’s called gossip. You can’t count on that. The big problem of the Ministry of Interior is that they cannot work with informants. The idea is not bad, but it cannot grow on the harmful soil created here “, explained the president of Podkrepa Dimitar Manolov.
“We cannot express a specific opinion, as there is no clarity about the mechanism and procedure to be applied, what kind of publicity is expected, the existing variable duration of the process of issuing a revision act and its possible appeal,” said the chairman of the Bulgarian Chamber of Commerce Dobri. Mitrev.
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