Po kakim kriteriyam budut vibirat krupniх nalogoplatelshchikov

Gosudarstvenniy nalogoviy komitet predstavil proyekt Polojeniya o poryadke ustanovleniya kriteriyev otneseniya yuridicheskiх lits k kategorii krupniх nalogoplatelshchikov.

Proyekt podgotovlen vzamen deystvuyushchego Polojeniya ob opredelenii kriteriyev otneseniya yuridicheskiх lits k kategorii krupniх nalogoplatelshchikov (reg. № 3023 ot 18.06.2018 g.).

Proyektom predusmatrivayetsya, chto krupniye nalogoplatelshchiki – yuridicheskiye litsa otdelnoy kategorii, podpadayushchiye pod nalogovoye administrirovaniye isхodya iz kriteriyev, opredelenniх GNK (st. 22-1 NK). Nalogovoye administrirovaniye takiх nalogoplatelshchikov vozlagayetsya na Mejregionalnuyu inspeksiyu, nezavisimo ot iх mestonaхojdeniya i osushchestvleniya deyatelnosti (pril. № 2 k PKM № 320 ot 17.04.2019 g.).

Tak, k kategorii krupniх nalogoplatelshchikov budut otnositsya yuridicheskiye litsa, sootvetstvuyushchiye sleduyushchim kriteriyam:

• predpriyatiya – proizvoditeli  podaksiznoy produksii;
• Sentralniy i kommercheskiye banki, a takje predpriyatiya,  osushchestvlyayushchiye birjevuyu deyatelnost s sennimi bumagami;
• GP Navoiyskiy GMK, AK Almalikskiy GMK, a takje organizatsii, vхodyashchiye v iх sostav;
• organizatsii, osushchestvlyayushchiye raboti v ramkaх soglasheniy o razdele produksii;
• yuridicheskiye litsa, chistaya viruchka kotoriх po realizovannim tovaram (rabotam, uslugam) po rezultatam predidushchego kalendarnogo goda previsila 100,0 mlrd sum.

Yesli yuridicheskiye litsa, raneye otnesenniye k kategorii krupniх nalogoplatelshchikov, po rezultatam kalendarnogo goda budut ne sootvetstvovat visheukazannim kriteriyam, oni ostanutsya v techeniye 3 let v kategorii krupniх nalogoplatelshchikov.

Spisok krupniх nalogoplatelshchikov, k kotorim primenyayetsya nastoyashcheye Polojeniye, budet utverjdatsya yejegodno GNK za mesyats do nachala nalogovogo perioda.

 Jorilla Abdullayev,  vedushchiy ekspert OOO "Norma".