ANPM demands that VAT return procedure is simplified

The National Association of Moldovan Producers (ANPM) says that the State Tax Service does not observe the legal 45-day term for returning the value added tax (VAT). The Tax Service denies the accusations, Info-Prim Neo reports. At a meeting of the ANPM Council, the Association’s vice president Nicolae Bodur said that the VAT return procedure is very complicated. The controls to which the economic entities are often subjected double in number and are sometimes useless. “We have numerous relevant interpellations from companies that are members of ANPM. I even tried to accompany an economic entity that could not get the VAT back for a long time to all the required institutions and I convinced myself that this procedure is highly formalized,” Bodur said. According to him, the economic entity submits an application for VAT return, the certificate from the Customs Service that the given load was sent, and then bank documents showing that the bank received the money for the load. It takes time to obtain all these documents. “And if the company presents all these documents at the end of the month, it has to wait for 30 days for the documents to be examined by the relevant commission, which comes together once in a month. It is not clear why once in a month if over 300 employees of the Tax Service are involved in the VAT return process. On the other hand, the ASICUDA system works at the customs, customs declarations are made, the institutions have other information systems and integrated databases. Why aren’t all these used, why don’t the state institutions cooperate so as to facilitate the work of the economic entities?” asked Nicolae Bodur. Sofia Sugac, member of the ANPM Council, said that the companies working in the area of international goods and passenger transportation cannot honor their contracts or the preparations for the route imply large costs if they do not get the VAT back in time. Cheorghe Trocin, deputy head of the State Main Tax Inspectorate, said that the VAT restitution term fixed by the law is observed in most of the cases. “Two-three years ago, this term was 62 days on average, but it also happened that the VAT was returned in 100 days. Presently, we do not have such situations. The restitution commissions of the zonal tax inspectorates meet two-three times a week and not once in a month. Not 300 employees are involved in the restitution process because all the zonal subdivisions have a little more than 400 employees altogether and these have other duties, except those related to the VAT return. As regards the procedure and controls, we are ready to discuss economic entities’ proposals how we could simplify them. But this wail happen only if the economic entities work transparently and fairly because there are many applications for VAT return that are groundless,” Trocin said. The Inspectorate’s deputy head also said that when the VAT is returned with delay through the fault of the fiscal bodies, the economic entities are paid interest. “It is not true that the Tax Inspectorate only sanctions the economic entities that do not pay in time. We also pay interest if the VAT is paid back with delay, of course if the companies ask it,” Trocin said.