Ποιες ανατροπές σε φόρους – ΦΠΑ προβλέπει το επικαιροποιημένο Μνημόνιο

Στο επικαιροποιημένο Μνημόνιο (supplemental Memorandum of Understanding) που δόθηκε στη δημοσιότητα περιγράφονται όλα όσα πρέπει να κάνει η Ελλάδα τους επόμενους μήνες στον τομέα της φορολογικής νομοθεσία. Πολλά από αυτά έχουν ήδη νομοθετηθεί, υπάρχουν ακόμα όμως σημαντικές παρεμβάσεις στην νομοθεσία που πρέπει να γίνουν και θα αλλάξουν τη ζωή μας.

Επιβεβαιώνεται μεταξύ άλλων ότι θα πληρώσουμε και του χρόνου ακριβό ΕΝΦΙΑ, δεν θα γίνει δηλαδή η εξομοίωση των αντικειμενικών αξιών με τις εμπορικές τιμές. Η δέσμευση είναι για τον Ιούνιο του 2017.

Ακόμη φαίνεται ότι πάμε σε γενναίο «ψαλίδι» στις φοροαπαλλαγές ενώ θα υπάρξουν παρεμβάσεις ως προς την είσπραξη των φορολογικών εσόδων.

Επιπλέον, η κυβέρνηση δεσμεύεται:

Οι φορολογικές μεταρρυθμίσεις. 

Οι αρχές από τον  Ιούνιο του 2016 θα πρέπει:

– να προβούν σε  έλεγχο όλων των φορολογικών κινήτρων (φοροαπαλλαγών)  και να εξαλείψουν αυτά που κρίνονται αναποτελεσματικά και άδικα.
– να επανεξετάσουν την  προνομιακή φορολογική μεταχείριση για τη ναυτιλιακή βιομηχανία, υπό το πρίσμα των ενδείξεων της Ευρωπαϊκής Επιτροπής.
– να παρατείνουν την προσωρινή εθελοντική συνεισφορά της ναυτιλιακής κοινότητας και για το 2018
– να προτείνουν τροποποιήσεις στην φορολογική πολιτική

Φορολογικοί  κώδικες

Οπως αναφέρει το Taxheaven οι αρχές θα εφαρμόσουν (βασικό παραδοτέο) από Ιανουάριο 2017 μέσω της νομοθεσίας μέχρι το Σεπτέμβριο του 2016:

α) την απλούστευση των διατάξεων του φόρου εισοδήματος και την εξασφάλιση της συνοχής της φορολογικής βάσης για τον φόρο εισοδήματος και τις εισφορές κοινωνικής ασφάλισης των μικρών επιχειρήσεων κάτω από το όριο εγγραφής στο καθεστώς ΦΠΑ.
β) θα επανεξετάσουν τον εταιρικό φόρο στην φορολογία εισοδήματος (ITC – income tax law) έτσι ώστε  καλύπτει τις συγχωνεύσεις τις εξαγορές αλλά και τους εταιρικούς λογαριασμούς αποθεματικών ενώ θα ενσωματώσουν διατάξεις σχετικά με τις συγχωνεύσεις (άρθρα 52-56 ν.4172)
γ) θα εξετάσουν την ανάπτυξη του φορολογικού πλαισίου συλλογικών επενδυτικών οχημάτων σύμφωνα με τις βέλτιστες πρακτικές στην ΕΕ.
δ) θα αναθεωρήσουν διατάξεις του κώδικα φορολογικών διαδικασιών (ΚΦΔ) ώστε να προβλέπει μειωμένα πρόστιμα στα πλαίσια του ελέγχου, λαμβάνοντας υπόψη τη συμπεριφορά του φορολογούμενου και την ύπαρξη ή όχι πρόθεσης δήλωσης ή υπο-δήλωσης που βασίζεται σε αντικειμενικά και διαφανή κριτήρια.
ε) Θα  επανεξετάσουν τη δυνατότητα για ένα βραχυπρόθεσμο εθελοντικό φορολογικό πιστοποιητικό, ως πρότυπο ποιότητας χωρίς ρητά πλεονεκτήματα για τις επιχειρήσεις, και χωρίς να θέτουν σε κίνδυνο τα δικαιώματα της φορολογικής διοίκησης για έλεγχο.
στ) Θα  αναλάβουν την επανεξέταση και αναθεώρηση του ΚΕΔΕ (Κώδικα είσπραξης δημοσίων εσόδων), συμπεριλαμβανομένων και των διαδικασιών διαχείρισης εσόδων από πλειστηριασμούς.
ζ) Θα εκσυγχρονίσουν την νομοθεσία  για την αντιμετώπιση της είσπραξης του φόρου από εταιρίες off-shore ιδιωτών. Επιπλέον, από το Δεκέμβριο του 2016, οι αρχές θα κωδικοποιήσουν, θα απλοποιήσουν την νομοθεσία του ΦΠΑ, και θα ευθυγραμμίσουν διατάξεις της, με τον κώδικα φορολογικής διαδικασίας.

Φόρος ακίνητης περιουσίας. 

Οι αρχές από τον Ιούνιο του 2016 θα κάνουν λεπτομερείς προτάσεις που θα εξασφαλίσουν την ευθυγράμμιση των τιμών του φόρου ακίνητης περιουσίας με τις  τιμές αγοράς από Ιούνιο 2017 (βασικό παραδοτέο).

Μεταρρυθμίσεις της φορολογικής διοίκησης

Βελτίωση της συμμόρφωσης και την καταπολέμηση της απάτης και της φοροδιαφυγής εσόδων.
Οι αρχές θα εφαρμόσουν μια ολοκληρωμένη δέσμη δράσεων για την εξασφάλιση υψηλότερων εσόδων μέσω συμμόρφωσης, και μείωση της απάτης και της φοροδιαφυγής.

Οι τρόποι αυτοί:

-Αύξηση της χρήσης των ηλεκτρονικών πληρωμών. Η κυβέρνηση θα συνεχίσει την εφαρμογή του σχέδιο δράσης για την προώθηση και διευκόλυνση της χρήσης των ηλεκτρονικών πληρωμών (τόσο μέσω τραπεζικών μεταφορών και χρήσης καρτών) και τη μείωση της χρήσης μετρητών και επιταγών.

-Η ενίσχυση της συμμόρφωσης. 

Οι αρχές από τον Ιούνιο του 2016 θα εκδώσουν  πλήρως ολοκληρωμένο σχέδιο για την αύξηση της φορολογικής συμμόρφωσης. Ειδικότερο σχέδιο για την είσπραξη του ΦΠΑ και την επιβολή του, θα πρέπει να ενισχυθεί, μεταξύ άλλων, μέσω απλοποιημένων διαδικασιών και με μέτρα για την καταπολέμηση της απάτης του ΦΠΑ (καρουσέλ).

Οι αρχές θα:

α) εγκρίνουν έως τον Ιούνιο του 2016 νομοθεσία για να επιταχύνουν τις διαδικασίες διαγραφής από το ΦΠΑ, αλλά και τα όρια εγγραφής στο  ΦΠΑ με σκοπό  προστασία των εσόδων.
β) προμηθευτούν, προκειμένου να επιτραπεί η χρήση του μέχρι τον Ιούνιο του 2016, λογισμικό αξιολόγησης κινδύνων για την καταπολέμηση της απάτηw από το ΦΠΑ. (καρουζέλ)
γ) θα ετοιμάσουν τον  Ιούνιο 2016 μια αξιολόγηση των επιπτώσεων της αύξησης του ορίου (σε 25.000 ευρώ) για την ένταξη στο καθεστώς  ΦΠΑ.

Βελτίωση της είσπραξης των δημόσιων εσόδων

Οι αρχές με στόχο την επιτάχυνση και την αύξηση των εσόδων σε μόνιμη  βάση:

– θα βελτιώσουν την  είσπραξη των φορολογικών οφειλών. Για να βελτιωθεί η είσπραξη των φορολογικών οφειλών, οι αρχές τον Μάιο του 2016 θα  δημοσιεύσουν μια ενημερωμένη έκδοση του καταλόγου των μεγάλων οφειλετών προς την φορολογική διοίκηση, και θα ενημερώνουν τον κατάλογο σε τακτική βάση.
– θα εφαρμόσουν το 2016, μια εθνική στρατηγική συλλογής συμπεριλαμβανομένης της περαιτέρω αυτοματοποίησης συλλογής χρεών.
– από τον Νοέμβρη του 2016 θα λάβουν τα αναγκαία μέτρα για την έγκαιρη είσπραξη των προστίμων για τα ανασφάλιστα οχήματα και τα οχήματα που δεν έχουν ελεγχθεί από ΚΤΕΟ.
– θα προμηθευτούν το λογισμικό που επιτρέπει την περαιτέρω αυτοματοποίηση της είσπραξης οφειλών, αγκαλιάζοντας, μεταξύ άλλων, πλήρως αυτοματοποιημένη διαδικασία συντηρητικής κατάσχεσης που πρέπει να παραδοθεί μέχρι το Δεκέμβριο του 2016.

Οι αρχές θα τροποποιήσουν τη νομοθεσία για τη θέσπιση σαφών κριτηρίων της μη είσπραξης για διαγραφή φορολογικών απαιτήσεων από Σεπτέμβριο 2016.

Για τους μεγαλοοφειλέτες

Οι αρχές θα ξεκινήσουν μια διαδικασία η οποία εξασφαλίζει διαλογή των μεγάλων οφειλετών με βάση την ανάλυση των οικονομικών και χρηματοοικονομικών δεδομένων για να καθορίσει τη βιωσιμότητά τους.

Ενσωμάτωση των εισφορών κοινωνικής ασφάλισης στην φορολογική διοίκηση.

———-

Όλα τα μέτρα στα Αγγλικά

2.2 Tax policy reforms

A major reform of the income tax system and a package of revenue measures are included as prior actions in the fiscal package as follows, to help widen the tax base, improve tax efficiency and collectability, and boost labour supply (see TMU for technical details):
o A substantial reduction in opportunities for tax avoidance, through the pooling of currently separately-taxed employment and business income into a single taxable aggregate with an employment tax credit. The top marginal effective tax rate, including both PIT and solidarity surcharge components, but excluding social security contributions will be capped at 55 percent.
o A widening of the tax base through a reform in the tax credit for employment and pension income generating additional revenues of around 0.2 percent of GDP, whilst maintaining the incentives for labour participation for parents with children by setting the tax credit for 2016 incomes at EUR 1900 for a taxpayer without children, EUR 1950 for a taxpayer with one child, and to EUR 2000 for a taxpayer with two children, while the tax credit remains unchanged at EUR 2100 for taxpayers with 3 or more children. This will bring the average tax-free threshold to around EUR 8,750). To improve transparency, the tax credit taper will be substantially reduced.
o The permanent integration of the solidarity surcharge into the income tax code with schedular marginal rates closely linked with the income tax brackets.
o The tightening of the definition of professional farmer for taxable income purposes and the elimination of the preferential tax regime for tax income including basic payment schemes of the first pillar EU agricultural subsidies through taxation on the same tax schedule of employment and business income with the same tax credit provided to employees and pensioners.
o To provide tax neutrality for investment, the tax rates on dividends and interest income will converge at 15 percent. Rental income will be taxed at 15 percent up to €12,000 annual income and at 35 percent beyond that amount.

In addition, the government commits to:

i. Tax reforms. The authorities will by June 2016:

a) review all business income tax incentives and integrate the tax exemptions, eliminating those deemed inefficient or inequitable; the tax provisions of the new investment law will be consistent with the ITC, and integrated into the ITC as appropriate,
b) review preferential tax treatments for the shipping industry in the light of the indications of the European Commission; c) extend the temporary voluntary contribution of the shipping community to 2018;
d) review and propose amendments on TPC and issue a roadmap for secondary legislation by June 2016; and e) issue all essential related TPC secondary legislation by October 2016.
The authorities will undertake a comprehensive review of remaining tax legislation that is in conflict with the TPC, integrating these acts where appropriate by March 2017.

ii. Tax codes.

The authorities will implement (key deliverable) by January 2017 through legislation by September 2016 :
a) simplify the income tax regime and ensure consistency of the tax base for income tax and social security contributions of small businesses below the VAT registration threshold;
b) review the corporate tax law in ITC covering mergers and acquisitions and corporate reserve accounts and implement ITC provisions concerning mergers and transfer pricing (articles 52-56 ITC);
c) develop the tax framework for collective investment vehicles and their participants in line with best practices in the EU;
d) revise TPC provisions to provide for reduced fines imposed in connection of an audit taking account of the behavior of the taxpayer and the intentionality of the non-declaration or under-declaration based on objective and transparent criteria;
e) review the potential for a short-term voluntary tax certificate as a quality standard with no explicit advantage for businesses and without compromising the revenue administration’ rights to audit;
f) undertake a review and reform of the KEDE, including revenue administration procedures for enforced sale of assets at public auctions;
g) modernise legislation to address the collection of tax on incomes generated on off-shore portfolios of individuals. In addition, by December 2016, the authorities will codify and simplify the VAT legislation, aligning it with the tax procedure code and eliminating outstanding loopholes.

iii. Property tax. The authorities will by June 2016 provide detailed proposals that will ensure the alignment of property tax assessment values with market prices by June 2017 (key deliverable).

2.3. Revenue administration reforms
The ability to collect revenues has been hampered by a long history of complicated legislation, poor administration, political interference and generous amnesties, with chronically weak enforcement. To break from this practice and improve the tax and social security payment culture, the Government firmly commits to take strong actions to improve collection, including by taking immediate enforcement action regarding debtors who fail to pay their instalments or current obligations on time and to not introduce new instalment or other amnesty or settlement schemes nor extend existing schemes. These efforts, particularly those aimed at addressing shortfalls in tax collection and enforcement and to create better tax compliance, will be targeted to yield around 0.5 percent of GDP by 2018.

2.3.1 Revenue Agency

As prior action, the authorities will pass legislation to establish an autonomous revenue agency  that specifies:
a) the agency’s legal form, organization, status, and scope;
b) the powers and functions of the CEO and the independent Board of Governors;
c) the relationship to the Minister of  Finance and other governmental entities; d) the agency’s human resource flexibility and relationship to the civil service;
e) budget autonomy, with own GDFS and a new funding formula to  align incentives with revenue collection and guarantee budget adequacy, predictability and flexibility and a budget procedure ensuring discussions with the General accounting office of the  Ministry of finance allowing for the needs of the agency to be taken into consideration;
f) reporting to the Government and Parliament;
e) the deadline of June 2016 for the signature of the  service level agreement to fully operationalise the transfer of all tax and customs administration IT-related functions within the Agency. The authorities, making use of technical assistance, will make the autonomous revenue administration fully operational by 1st of January 2017 (key deliverable).
The authorities will by May 2016 put in place an implementation committee, chaired by the SGPR, which will provide an implementation plan for the agency by June 2016.

The authorities will by June 2016 complete the signature of the service level agreement after agreement with the institutions to fully operationalise as specified in the TMU the transfer of all  tax and customs administration IT-related functions within the Agency (key deliverable).

The authorities shall by July 2016 (key deliverable):
a) appoint, as a milestone, the Board of Governors, which from the moment of appointment will assist the process of establishment of the agency and the work of the implementation committee. It  will also assume responsibility for assisting the revenue administration in the transition period according to the principles of the new agency;
b) adopt, as a milestone, in agreement with the Institutions and in conformity with the agency  legislation, measures (i.e. MDs, budget appropriations) to provide for: a one-off injection of  resources to address problems facing the agency with the initial stock in terms of both personnel  and equipment and to ensure a sufficient level of resources to start to operate effectively; an  immediate increase in budget for discretionary operational activities; the adequate appropriation  to allow for the recruitments of sufficient staff in the agency in 2016 and 2017 to reduce the  vacant positions to a normal level, consistent with the Attrition Rule. The authorities will by December 2016 adopt priority secondary legislation of the law (key human  resource, budget, and operational issues) so that the agency is fully operational with the board of governors to exercise in full all its powers by that time .

2.3.2 Improving compliance and fighting revenue fraud and evasion

The authorities will implement a comprehensive set of actions to secure higher revenues through  stronger compliance and less fraud and evasion. They will:

i. Increase the use of electronic payments.

The Government will pursue the implementation of the
action plan for the promotion and facilitation of the use of electronic payments (through both
transfers and cards) and the reduction in the use of cash and cheques, with implementation
according to its schedule, including adoption of legislation by June 2016;

ii. Enhance compliance. The authorities will by June 2016 adopt a fully-fledged plan to increase  tax compliance.

In particular VAT collection and enforcement will be strengthened inter alia through streamlined procedures and with measures to combat VAT carousel fraud. The authorities will
a) adopt by June 2016 legislation to accelerate de-registration procedures and limit VAT re-registration to protect VAT revenue;
b) procure in order to allow use by June 2016 the risk assessment software allowing substantially increased detection of carousel fraud; c) prepare by
June 2016 an assessment of the implication of an increase in the VAT threshold to EUR 25,000.

iii. Fight tax evasion. The authorities will by June 2016 produce a comprehensive plan for combating tax evasion based on an effective interagency cooperation which includes: a) identification of undeclared deposits by checking bank transactions in banking institutions in Greece or abroad;
b) a strategy, prepared with the revenue administration and with the support of technical assistance, for the potential introduction of a voluntary disclosure program with appropriate sanctions, incentives and verification procedures, consistent with international best practice, and without any amnesty provisions;
c) requesting from EU Member States to provide data on asset ownership and acquisition by Greek citizens, and how the data will be exploited;
d) pursuing work with technical assistance in tax administration and making full use of the resources in capacity building;
e) establishing a wealth registry to improve monitoring; f) concrete steps to ensure the collection of tax on incomes generated on off-shore portfolios of individuals.

iv. Focus tax audits on priority cases. The authorities will implement effectively the policy of auditing priority tax cases and this will be monitored through a specific key performance indicator.

v. Rethink the model of cooperation between Justice and tax administration in the fight against high level tax fraud.

The authorities will propose an organisation of work and procedures to allow the prosecutors’ requests to be treated in an efficient way without disrupting the work on risk assessed audits June 2016. This will include publishing a circular by the Prosecutor of the Supreme Court to the other prosecutors highlighting the need to focus on priority cases. In order to allow the scarce resources to focus on the important cases, the rules about complaints will be reviewed to ensure that only relevant and substantiated complaints need to be fully investigated.

vi. Reinforce fight against smuggling

The authorities will reinforce their fight against smuggling by a full and timely implementation of the joint ministerial decision taken to combat fuel smuggling and its measures for locating storage tanks (fixed or mobile) and for installing the inflow-outflow system; the authorities will adopt an anti-smuggling strategy for fuel and tobacco by May 2016 and will purchase by January 2017 scanners to equip the three main international ports; the scanners shall be fully operational by September 2017 (key deliverable).
vii. Enhance custom services efficiency. The authorities, with the participation of public and private stakeholders, will update by June 2016 the trade facilitation roadmap for the national single window including the streamlining of pre-customs procedures. The authorities will proceed subsequently with its timely implementation. The Government will make institutional changes for post-clearance audits and restructure the risk analysis department in line with WCO recommendations by June 2016 and complete the customs reorganisation by September 2016 (key deliverable).

viii. Reduce unnecessary litigations.

The authorities will reinforce the dispute resolution unit by providing by September 2016 a case management system.

2.3.3 Improving public revenue collection

They authorities aim to speed up and increase revenue collection on a permanent basis. They will:

i. Improve collection of tax debt. To improve collection of tax debt the authorities will by May 2016 publish an update of the list of large tax debtors (key deliverable), and update the list on a regular basis, and implement in 2016, a national collection strategy including further automation of debt collection, and by November 2016 take necessary measures towards the timely collection of fines on vehicles uninsured or not undertaking mandatory technical controls, and of levies for the unlicensed use of frequencies. The authorities will procure the software allowing for further automation of the debt collection, embracing inter alia fully automatized garnishment procedure to be delivered by December 2016. The authorities will amend legislation establishing clear criteria of non-collectability to write-off tax claims by September 2016.

ii. Deal with large debtors.

The authorities will launch a process ensuring triage of the large debtors on the basis of the analysis of economic and financial data to determine their viability. To this effect they will by June 2016, issue guidance in accordance with best practice defining the method to differentiate tax debtors based on their economic situation and capacity to pay, consistent with the relevant insolvency and debt restructuring regimes, and launch the procurement of a company with relevant experience to assist Large Debtor Unit (LDU) of the tax administration and Single Collection Centre for Social Security Contribution Debt (KEAO) in the triage and they will, if necessary, take all legislation needed to ensure the company will be bound by confidentiality rules and have access to relevant information from tax administration and KEAO. By September 2016, the LDU will finalize a report classifying large debtors according to their economic and financial situation on the basis of the guidelines noted above and proposing corresponding debt collection targets and solutions (such as: liquidation or other enforcement measures, debt restructuring). By June 2016, KPIs will be developed to measure the efforts made in implementing the various tools used for enforced collection.

iii. Improve collection and write-off of social security debt.

In order to enhance debt collection, increase as a first step the staffing of KEAO to 600 people by December 2016, notably to strengthen its control capacity, and, as a second step, the capacity of KEAO will be increased to 700 by June 2017. By May 2016 the authorities will provide KEAO with access to indirect bank account registry and to tax administration data and Tax Administration with access to social security debt data and will publish regularly the list of large debtors for social security debt. By June 2016 the authorities will (i) issue legislation to quarantine uncollectable Social security contribution debt; and (ii) improve the rules on write-off of uncollectible Social security contribution debt.

iv. Integrate all social security collection functions and transfer to the tax administration.

To integrate social security contribution filing, payment and collection into the tax administration by the end of 2017 the authorities will
a) temporarily merge the contribution collection capacity of existing funds under the new fund EFKA and move KEAO into that fund;
b) create a single contributor register in coordination with progress with the pension funds consolidation by September 2016 and adopt a legal framework for joint collection of SSC and PIT by November 2016;
c) by December 2016 create a single SSC debt database managed by KEAO that will encompass information currently processed by all social security funds.