en
When a taxpayer imports a vehicle, what types of camera inconsistencies might be sent by the tax authority?
When a taxpayer imports a vehicle, what types of camera inconsistencies might be sent by the tax authority?
In practice, tax authorities send non-compliance letters regarding the passenger cars acquired by individuals for personal use. The reason for the non-compliance in a desk audit is the failure to record the amount related to that vehicle in Appendix No. 1. The tax authority notes in the non-compliance letter that there is a deviation from the value of the imported fixed assets:
In such cases, the taxpayer sends a copy of the vehicle's registration certificate (“tech passport”) to the tax authority, demonstrating that the passenger car was acquired for personal purposes. It is advisable for the taxpayer to mention in their response letter that they did not include the vehicle in Appendix No. 1 because it was not used for business purposes. In practice, the tax authority considers this explanation reasonable. However, in some cases, the tax authority may not take into account the taxpayer’s response letter regarding the vehicle. This generally happens in two situations:
The taxpayer does not own the passenger cars acquired. If the taxpayer transfers the imported passenger car to another person within a short period, this may lead the tax authority to believe that the vehicle is intended for business purposes. If there are multiple imported vehicles and those passenger cars are not owned by the individual, the tax authority may calculate additional tax. To verify whether the vehicles are owned by the taxpayer, the tax authority refers to information from state bodies obtained during off-AVIS inspections. If the tax authority concludes that the vehicles were acquired for sale rather than personal use, it sends a decision on additional tax calculation to the taxpayer.
The imported vehicle is not a passenger car but a cargo vehicle. The tax authority believes that individuals typically do not import cargo vehicles for personal use. Therefore, the taxpayer is required to record the vehicle in Appendix No. 1. If the imported vehicle is not owned by the taxpayer, there will be a need to declare the tax obligation arising from the presentation to the state budget.
In practice, tax authorities send non-compliance letters regarding the passenger cars acquired by individuals for personal use. The reason for the non-compliance in a desk audit is the failure to record the amount related to that vehicle in Appendix No. 1. The tax authority notes in the non-compliance letter that there is a deviation from the value of the imported fixed assets:
In such cases, the taxpayer sends a copy of the vehicle's registration certificate (“tech passport”) to the tax authority, demonstrating that the passenger car was acquired for personal purposes. It is advisable for the taxpayer to mention in their response letter that they did not include the vehicle in Appendix No. 1 because it was not used for business purposes. In practice, the tax authority considers this explanation reasonable. However, in some cases, the tax authority may not take into account the taxpayer’s response letter regarding the vehicle. This generally happens in two situations:
The taxpayer does not own the passenger cars acquired. If the taxpayer transfers the imported passenger car to another person within a short period, this may lead the tax authority to believe that the vehicle is intended for business purposes. If there are multiple imported vehicles and those passenger cars are not owned by the individual, the tax authority may calculate additional tax. To verify whether the vehicles are owned by the taxpayer, the tax authority refers to information from state bodies obtained during off-AVIS inspections. If the tax authority concludes that the vehicles were acquired for sale rather than personal use, it sends a decision on additional tax calculation to the taxpayer.
The imported vehicle is not a passenger car but a cargo vehicle. The tax authority believes that individuals typically do not import cargo vehicles for personal use. Therefore, the taxpayer is required to record the vehicle in Appendix No. 1. If the imported vehicle is not owned by the taxpayer, there will be a need to declare the tax obligation arising from the presentation to the state budget.