Buletin 3_4-2010 web.pdf - Curtea de Conturi a Republicii Moldova

To simplify the procedures for liquidation of
economic entities that are not working and
submit no accounts;
To intensify administrative and criminal liability
for failure to pay taxes;
To extend media coverage and transparency
of tax evasion;
To develop a concrete program to combat tax
evasion .
revenue administration by Customs Service
2009 customs revenue were collected with
an excess of 5 .9% against the plan specified
(due to specification of the reduction in revenue
by MDL 1986 .3 mln); generally, customs
revenues were down compared to previous
years, due to the following factors:
− economic crisis – decreasing imports by
USD 1589 .8 mln (46 .0%);
− granting exemptions and facilities for VAT,
excise and customs duties – MDL 2511 .8
million (32 .6% of total revenues);
− reduced customs value under import customs
regime – brokers, and ineffective internal
controls in monitoring the customs
value;
− incomplete collection of customs duties –
incorrect ascertaining documents challenged
in administrative courts (MDL 52 .9 mln
– annulled);
− non-estimation of the value of all goods
– transport means, goods detained or seized,
off-shore transactions (20,6 thousand
import / export statements – MDL 2 .4 billion)
.
Revenues by structure: VAT – 71 .5%, excise
and customs duties – 17 .0% and 8 .1% .
Arrears for customs payments – as at
31 .12 .2009 – MDL 106 .9 million, decreasing
by MDL 131 .4 mln because of payment of
overdue liabilities in 2008 (MDL 121 .8 mln) .
Calculation of import /export duties – compliance
with legislation:
−
−
−
estimation of the customs value, often di-
minished, according to the method chosen
by the declarant; unenforced clearance
methods No .2-5 (Law no 1380-XIII) – incomplete
collection of import duties;
increased risk of incorrect estimation of
customs value – upon declaration, as well
as upon post-clearance;
The import of meat and meat products –
approved by the MET, monopolized by 14
−
companies; transactions carried out by residents
in offshore areas;
lack of special duties and anti-dumping
duties to protect domestic market from
imports of meat and meat products .
Customs exemptions and facilities – compliance
of management:
− have no positive impact on the economy,
often generating unfair competition between
importers that influence the growth
in commodity prices in facilitated regime
(32 .6% of total import duties);
− the foundation of businesses by disabled
people – beneficiaries of tax incentives – a
method of avoiding import duties (- MDL
8 .1 mln in budget) (number of persons
with disabilities in privileged businesses –
5-11 people);
− 529 businesses have benefited from exemptions
of MDL 125 .9 mln – import of
material assets to be included in equity
capital, of which MDL 18 .3 mln – exemption
granted upon import of 301 units of
transport;
− irregular facilities – MDL 1 .6 mln; upon customs
clearance- MDL 1 .3 mln exemptions;
Free Economic Zone – five residents of “Ungheni-Business”
FEZ have sold goods, manufactured
in the FEZ; over 30% – on the remaining
customs territory – MDL 9 .4 mln .
Goods seized or detained by customs – worth
MDL 4 .4 mln – non-estimation of all commodities,
goods and vehicles, respectively they
were not all submitted to the STS . Goods undelivered
to STS worth MDL 1 .0 million, USD
4300 and 1200 euros (cars) – lack of regulations
regarding the legal status of the cars .
Transactions via residents in offshore areas
– 20 600 statements worth MDL 2 .4 billion
via registered areas (Panama, Gibraltar, Bahamas,
Belize, Puerto-Rico, etc .) – CCECC Order
118/20 .11 .2007; the income from off-shore
areas is not taxed, allowing for tax evasion .
Customs warehouses – 29 customs warehouses,
irregularities related to excisable goods
placed in customs warehouses in the amount
of MDL 9 .1 mln – prohibited by law .
Capital investments and repairs
The low level of accountability of employees of
the institutional system of beneficiaries of public
funds led to:
11
Audit activity