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Wchodzi w życie 25 i 15 lat więzienia za wyłudzanie VAT-u

1. Zakończył się proces legislacyjny ustawy wprowadzającej wysokie kary za wyłudzanie podatku VAT, pozostał jeszcze podpis prezydenta Andrzeja Dudy i od 1 marca przepisy te będą obowiązywać.

 

Nowelizacja kodeksu karnego wprowadza zaostrzenie odpowiedzialności karnej za wystawianie fikcyjnych faktur VAT oraz ich podrabianie i przerabianie w celu użycia, jako autentycznych.

Jeżeli fałszywa faktura służąca do wyłudzania podatku VAT dotyczy towarów bądź usług o wartości przekraczającej 5 mln zł przestępstwo będzie zagrożone karą od 3 do 15 lat pozbawienia wolności.

Natomiast, jeżeli wartość towarów lub usług wskazanych w fałszywych fakturach będzie przekraczać 10 mln zł, sprawcom grozić będzie kara pozbawienia wolności do 25 lat więzienia, podobnie jak w przypadku najczęstszych zbrodni.

Co więcej towarzysząca tym zaostrzeniom kar zmiany w ustawach o policji, CBA, Straży Granicznej, Żandarmerii Wojskowej i kontroli skarbowej pozwalają, aby wszystkie one miały możliwość prowadzenia czynności operacyjno- rozpoznawczych oraz kontroli i utrwalania rozmów telefonicznych związanych z wyłudzaniem podatku VAT.

2. Ponadto przygotowywana jest tzw. duża nowelizacja ustawy o podatku VAT dotyczy między innymi ograniczeń w kwartalnym systemie rozliczania tego podatku, rozszerzenia systemu tzw. odwróconego VAT, ograniczeń w rejestracji tzw. słupów, zwiększenia rozmiarów sankcji finansowych za wyłudzenia VAT, wreszcie wprowadzenie Centralnego Rejestru Paragonów (CRP) i Centralnego Rejestru Faktur (CRF).

System kwartalnego rozliczania podatku VAT zostanie utrzymany dla tzw. małych podatników (do 1,2 mln euro obrotów rocznie), a więc zdecydowanej większości podatników, natomiast firmy duże (obroty powyżej 1,2 mln euro rocznie) oraz firmy nowo zarejestrowane (przez pierwszy rok swojej działalności), będą rozliczały i odprowadzały podatek VAT w okresach miesięcznych.

Rozszerzony zostanie także system odwróconego poboru podatku VAT (podatek zamiast sprzedawcy płaci nabywca będący czynnym podatnikiem podatku VAT), między innymi na obrót procesorami, a także niektórymi towarami w kategorii złota i srebra.

3. Duże zmiany obejmą także obszar rejestracji firm dla celów VAT, między innymi zostanie wprowadzona tzw. kaucja rejestracyjna (stosowana w przypadkach, kiedy zaistnieje ryzyko, że nowo rejestrowana firma może generować zaległości podatkowe), a także odmowa zarejestrowania, bądź jego szybkie wykreślenie z rejestru podmiotu, jeżeli czynności sprawdzające wykażą, że podmiot jest fikcyjny albo też nie składa deklaracji VAT albo składa tzw. „zerowe”.

Wprowadza się również sankcje dla pełnomocników osób, które pomagają w rejestracji tzw. słupów, za zaległości podatkowe powstałe przez pierwsze pół roku po zarejestrowaniu takiej firmy, odpowiadałby właśnie taki pełnomocnik (do wysokości 10 miesięcznego przeciętnego wynagrodzenia w gospodarce – obecnie byłoby to około 42 tysięcy złotych).

Ważne jest również przywrócenie sankcji finansowych w systemie poboru podatku VAT, zniesionych przez rząd PO-PSL.

Za zaniżanie podatku należnego, zawyżanie podatku naliczonego, czy niewpłacenie należnego zobowiązania wiążącego się z niezłożeniem deklaracji podatkowej, groziłaby sankcja finansowa w wysokości 30% kwoty zaniżenia lub zawyżenia.

Aż 100% sankcja dotyczyłaby największej obecnie plagi w systemie podatku VAT, czyli wyłudzeń podatku w oparciu o tzw. fikcyjne faktury, które nie dokumentują rzeczywistych transakcji.

4. Ale oprócz zmiany prawa wszystkie służby wzmogły działania wobec grup przestępczych wyłudzających VAT, między innymi dokonano aresztowań przywódców tzw. grupy pruszkowskiej, która jak się okazuje przerzuciła się z przestępstw pospolitych na wyłudzanie podatku VAT.

Jak podał na ostatniej konferencji prasowej rzecznik ABW Stanisław Żaryn w całym roku 2016 ta agencja prowadziła aż 144 śledztwa w związku z działaniami grup przestępczych, które wyłudziły 3 mld zł, 12 mln USD i 53 mln euro podatku VAT, 106 mln zł podatku akcyzowego i nie zapłaciły 82 mln zł należności celnych.
Zbigniew Kuźmiuk

WSZYSTKIE PRAWA DO TEKSTU ZASTRZEŻONE. Możesz udostępniać tekst w serwisach społecznościowych, ale zabronione jest kopiowanie tekstu w części lub całości przez inne redakcje i serwisy internetowe bez zgody redakcji pod groźbą kary i może być ścigane prawnie.

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    Podpisaliście kontrakt z tą tubą propagandową pis? Nikt tego gościa na poważnie nie traktuje.

    • Soroka

      13 lutego 2017 at 10:22

      Co się tak wkurzasz? Nie mieści ci się to w twojej ruskiej głowie, że ruscy złodzieje mogą iść do tiurmy? Jeszcze powinni oddać wszystko co ukradli i zapłacić (albo odpracować) koszty ścigania i siedzenia w pierdlu!

  2. Codreanu

    13 lutego 2017 at 09:20

    Ta kara to idiotyzm i niesprawiedliwość. Za morderstwo często człowiek dostaje mniej, ale jak człowiek nie chce się dzielić z państwem swymi ciężko zarobionymi pieniędzmi, to na 25 lat do paki! Jak widać politykom powinno się lać do gardeł stopione złoto, to by ich czegoś nauczyło.

    • Soroka

      13 lutego 2017 at 10:25

      Wiem, ty dałbyś im nagrodę za to że rujnują Polszu! Polsza, eto wsio trofiejne, nie?

  3. Kwal

    13 lutego 2017 at 10:56

    Pan Kuźmiuk to jest bardzo genialny facet. Jakiego tematu by nie dotknął na każdy napisze komentarz…Na wszystkim się zna. Powinien założyć stronę internetową na wzór Wikipedii np. Kuźpedia. Kiedyś to takiego gościa określało się jako „chłopski filozof” – dzisiaj nie wiem jak, chyba cymbał. Za życia powinien dostać nagrodę Nobla a po śmierci być beatyfikowany ! Swoją drogą ciekawe ile redakcja mu płaci za każdy komentarz…

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