Refund of real VAT for fictitious exports: analyst voices Hetmantsev's schemes that should make law enforcement authorities interested in him

At present, illegal schemes are being implemented right before our eyes, for which the head of the Tax Committee, Danylo Hetmantsev, should be investigated, and the current Minister of Finance should explain why the MP was involved in tax policy. This opinion was expressed by economic expert and analyst Pavlo Sebastianovych in a commentary to UNN.

I really hope that after the change of government, Hetmantsev will be in the media for a long time to come - the BES, the DBR, and the NABU will investigate his legacy. Finance Minister Marchenko will have to explain why the tax and customs policy was handled not by the minister himself, but by the head of the tax committee

He gave a list of the main illegal schemes "that we are watching live during the war":

- fictitious exports (when documents have passed customs, but the goods have not been moved);

- registration of fictitious VAT from fictitious companies;

- VAT refunds from fictitious exports;

- export of goods under fictitious documents with fictitious VAT;

- real VAT refunds under fictitious documents;

- twisting (imported bananas are turned into export grain);

- refusal to register a tax invoice and confiscation of VAT;

- granting the "risky" status as a black mark - organization of unblocking schemes;

- organization of schemes to remove the "risky" status.

"For such schemes, it is necessary to unite the offices, as Hetmantsev put it, that is, to restore the Ministry of Revenue and Duties (Ministry of Revenue and Duties of Ukraine - was created in the government of Mykola Azarov. Its first head was Oleksandr Klymenko, who is suspected of having siphoned off $12 billion from the Ukrainian budget - ed.), i.e. to unite customs and tax. All heads of tax and customs should be employed as acting heads, to quickly dismiss those who disagree," the analyst explained the plan that, in his opinion, Hetmantsev wants to implement.

Sebastianovich also listed the peculiarities of the Ukrainian tax system:

- VAT in Ukraine is paid in advance;

- Income tax in Ukraine for some types of business is paid in advance;

- The tax authorities can "ask" you to pay income tax in advance;

- After the blocking (confiscation of VAT), if the company does not make extra efforts, the money will never be returned;

- The introduction of the institution of "guilt". Despite the fact that the Criminal Code has a clear definition of guilt, which can only be established by the investigation and the court, in Ukraine guilt is established by the sole decision of a tax officer;

- Introduction of tax audits of transactions with non-residents to determine whether they have a reasonable economic reason (business purpose);

- Restrictions on the carryforward of losses of previous years for large taxpayers.

"This is not a complete list of all Mr. Hetmantsev's schemes and innovations, I think he has many more ideas on how to "improve" the business climate in Ukraine. Mr. Hetmantsev's doctorate and professorship clearly did not benefit the Ukrainian state. Sometimes it may seem that the tax system is something secondary, which does not particularly affect the standard of living, emigration, or employment, but this is not the case. The tax system determines whether new businesses will open in the country and create jobs, whether investments and technologies will come in. No one will ever come and invest in the system created by Mr. Azarov, Mr. Klymenko, and Mr. Hetmantsev. During the existence of this tax system, Ukrainians left the country at a rate of 500,000 people a year. Millions of talented, hard-working, law-abiding people were forced to leave their homeland simply because these qualities are not encouraged or rewarded here. In Poland, they are rewarded. And in Lithuania, they are rewarded. In the civilized world, good is rewarded and evil is punished. In Ukraine, the opposite is true," the expert summarized.

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Experts and business representatives have repeatedly stated that the head of the Verkhovna Rada Tax Committee, Danylo Hetmantsev, has an influence on the tax service. In particular, Hetmantsev is said to be involved in the massive blocking of tax invoices.

At the same time, Hetmantsev himself called his activities in relation to the tax service "parliamentary control". He also rejected the accusations that he was taking over the powers of the executive branch, but was simply helping entrepreneurs.