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Providing information to the tax authority about cargo customs declarations
Providing information to the tax authority about cargo customs declarations
Should the tax authority be informed about the cargo customs declaration (YGB) and short import cargo customs declarations of imported goods during import?
The State Tax Service under the Ministry of Economy reported that, in accordance with Article 16.1.11-11 of the Tax Code, taxpayers, with the exception of taxpayers operating in the oil and gas sector or belonging to the state sector, as well as those using the “Green Corridor” clearance system, are required to provide the following information about goods to be imported by other taxpayers in a form approved by the body (institution) determined by the relevant executive authority to the tax authority where they are registered until the goods leave customs control (within 1 business day from the time goods transported by air leave customs control).
In the information submitted, taxpayers must indicate the place where goods used on the basis of ownership, lease or other property rights and (or) registered with the tax authorities as an economic entity (facility) will be stored (unloaded), in case the goods are transferred to responsible custody or storage in places belonging to other persons, the contract concluded between the parties and the place of storage of the goods, in case the goods are imported on the basis of an order, the information about the persons who placed the order (TIN if the customer is a taxpayer, name, surname, patronymic and TIN if the customer is an individual) and the amount of the order for each customer.
If the taxpayer has an economic entity (facility) registered with the tax authority, the information form provided for in this article shall not be submitted to the tax authority. In this case, the imported goods shall be considered to have been unloaded to that economic entity (facility).
We would like to inform you that, in accordance with Article 57.5 of the Tax Code, a financial sanction of 2 percent of the invoice value of the imported goods or its portion submitted with distortion is applied to a taxpayer who fails to submit the information specified in Article 16.1.11-11 of this Code or submits it in a distorted form, in relation to micro-entrepreneurs, and 5 percent of the invoice value of the imported goods or its portion submitted with distortion, respectively.
Should the tax authority be informed about the cargo customs declaration (YGB) and short import cargo customs declarations of imported goods during import?
The State Tax Service under the Ministry of Economy reported that, in accordance with Article 16.1.11-11 of the Tax Code, taxpayers, with the exception of taxpayers operating in the oil and gas sector or belonging to the state sector, as well as those using the “Green Corridor” clearance system, are required to provide the following information about goods to be imported by other taxpayers in a form approved by the body (institution) determined by the relevant executive authority to the tax authority where they are registered until the goods leave customs control (within 1 business day from the time goods transported by air leave customs control).
In the information submitted, taxpayers must indicate the place where goods used on the basis of ownership, lease or other property rights and (or) registered with the tax authorities as an economic entity (facility) will be stored (unloaded), in case the goods are transferred to responsible custody or storage in places belonging to other persons, the contract concluded between the parties and the place of storage of the goods, in case the goods are imported on the basis of an order, the information about the persons who placed the order (TIN if the customer is a taxpayer, name, surname, patronymic and TIN if the customer is an individual) and the amount of the order for each customer.
If the taxpayer has an economic entity (facility) registered with the tax authority, the information form provided for in this article shall not be submitted to the tax authority. In this case, the imported goods shall be considered to have been unloaded to that economic entity (facility).
We would like to inform you that, in accordance with Article 57.5 of the Tax Code, a financial sanction of 2 percent of the invoice value of the imported goods or its portion submitted with distortion is applied to a taxpayer who fails to submit the information specified in Article 16.1.11-11 of this Code or submits it in a distorted form, in relation to micro-entrepreneurs, and 5 percent of the invoice value of the imported goods or its portion submitted with distortion, respectively.