According to Izvestia, referring to own source in the government, in principle, the transfer of powers from the customs department to the tax department has already taken place after the change of heads of the FCS. IN this moment the tax service has prepared proposals on the model of combining the systems of the Federal Tax Service and the Federal Customs Service, they are under further consideration by the Minister of Finance Anton Siluanov, who will have to decide on all the nuances of this process.

According to the Head of the Main Directorate information technologies The Federal Customs Service of Dmitry Danilin, of course, the preparation of a mechanism for merging departments should be completed no later than October, after which a start will be given to full integration, which will take place in 2017. The developed mechanism should make it possible to achieve the necessary level of interdepartmental information interaction, which is essential for the implementation of all functions assigned to departments, as well as for joint activities.

At the end of July, ex-plenipotentiary Vladimir Bulavin became the new head of the FCS, he was given tasks to improve the efficiency of work customs authorities, in terms of collection of revenues due to the state budget. Since earlier the Ministry of Finance indicated that the customs service did not work efficiently. And in the July report of the Accounts Chamber, it is indicated that revenues to the budget decreased by more than 30 percent, while debts for paying customs duties increased by 0.5 billion rubles. At the same time, the customs services provided unreasonable benefits for the payment of VAT and spent budget resources without achieving a result.

commentsNatalia Laisha, SKB Kontur expert:

Merging the two fiscal departments into a single structure of the Russian Ministry of Finance has already become a resonant decision in itself. And of course, now a new format of interaction is required both between the federal services and directly with participants foreign economic activity who are also taxpayers.

Therefore, the unification of legislation and the creation of a single information database that will unite all information about imported and exported goods seems to be a natural pattern of ongoing events.

For participants in foreign economic activity, the process of integrating information flows has long been very relevant and in demand. I would like to believe that the “paper problem” lying on the surface for years of preparing documents for confirmation by taxpayers of the right to use zero rate VAT on exporting goods in this way will also be resolved.

On the part of the taxpayer, the main novelty is expected to be an opportunity for tax inspector independently monitor the actual export of goods from the customs territory and reconcile information that affects the validity of the application tax rate 0%. Potentially, this will eliminate the need for the taxpayer to submit paper customs documents to the tax authorities.

A single repository of information data gives open access both departments to the information necessary for their implementation control functions and, most importantly, globally reduces business costs. From here, the processes of movement of goods are significantly accelerated, and this is what our economy is endlessly striving for.

High-ranking officials once again returned to discussing the idea of ​​merging the two main budget replenishing departments - the Federal Tax and Federal Customs Services. First Deputy Prime Minister Igor Shuvalov proposed to resolve this issue before May 2018, citing positive world practice functioning of a single fiscal authority. Recall that both departments are under the wing of the Ministry of Finance, and a partial information exchange has been established between them, work is underway to create a single mechanism for administering customs, tax and other payments. What are the prospects for this work, is it necessary to merge the Federal Customs Service and the Federal Tax Service and how will it affect the participants in foreign economic activity - representatives of the business community shared their opinion on this matter.

While work on the Unified Information System is going neither shaky nor roll: here and there annoying little things are found, the implementation deadlines are postponed. As PROVED said, the Main Scientific Innovation Implementation Center of the Federal tax services s (GNIVTS FTS) did not prepare and submit the necessary changes to the action plan of the TsITTU FCS in time, which led to the failure of the timely implementation of the state contract of the Ministry of Finance dated April 25, 2016 “Development of a draft unified mechanism for customs and tax administration, and currency control based on the creation and application of integrated information and telecommunication technologies federal bodies executive power subordinated to the Ministry of Finance of the Russian Federation.

IN Integrated Program development of the Federal Customs Service until 2020, only goals such as organizing interaction between the Federal Customs Service of Russia and the Federal Tax Service of Russia, including the creation of a system of a single mechanism and the refinement of software tools of the Unified Automated Information System of Customs Authorities in order to interface (convergence) and integrate information systems of the Federal Customs Service of Russia and the Federal Tax Service of Russia Russia.

The creation of a single system for the two departments was discussed back in 2015, but so far there is no need to talk about impressive results. Therefore, it is difficult to imagine how much time, effort and money will have to be spent on the full-scale integration of the two departments.

− With regard to the creation of the Unified Information System of the two departments, an obvious plus for the state is greater control over the entire chain of cargo passage from border crossing to sale and over the persons providing this chain. Theoretically, this should contribute to the disappearance of such sensitive problems for business as confirmation of the export of goods abroad for VAT refunds when exporting, double taxation of companies when additional VAT is charged based on the results of verification at the post-release stage. It will also become more difficult for unscrupulous participants in foreign economic activity to “play” on cases of different calculation of VAT on imported goods by customs and tax services, - explains Vitaly Survillo, Vice President of Business Russia and Head working group Agency for Strategic Initiatives (ASI) on the roadmap "Improving Customs Administration".

− Representatives of four business associations have repeatedly raised the issue of gradually transferring the administration of VAT at border crossings to the authorities tax control. When establishing end-to-end control over the goods being moved and the persons involved in this, almost the main problem release - adjustment of the customs value. If only customs duty is paid at the border (on average 6% of the value of the goods in 2018), and VAT will be paid in the manner prescribed tax legislation, it makes no sense for a foreign trade participant to underestimate the declared value upon import, because this would mean an increase in the 20% income tax (the difference between the import value and the selling price). With the disappearance of the CCC problem, the share of gray imports will significantly decrease, customs clearance will become easier and faster, the number of litigations with all the associated costs will decrease, and I dare to assume that the FCS will free up resources to perform other tasks.

The risks of a cash gap, which are constantly referred to by the opponents of our proposal, are significantly reduced with a phased transition to a new system (first - for the most "risky goods") and are more than offset by obvious advantages for the budget - the resulting increase in revenues (20% income tax is significantly more significant for the budget, rather than 6% of the duty, which is also divided among all members of the EAEU), reducing the “shadow business” and reducing indirect costs (substantiation of the customs value, legal costs, etc.), the expert concludes.

− The joint work of the Federal Customs Service and the Federal Tax Service already shows the effectiveness of interaction - the growth of budget revenues, - says Denis Karpenko, CEO Cargopost company. − The process of integration of information systems of departments has been launched. What can carriers expect from the creation of a unified fiscal system? Most likely, there will be no big changes. The process of merging the two departments is conceived primarily to unify their activities. Which, in turn, should optimize the control over transactions and commodity flows, in particular, post-control and collection. Joint administration of payments will reduce administrative barriers in determining the customs value, speed up the customs clearance procedure.

But on the issue of VAT refunds for exports, the head of the company does not share the point of view of Vitaly Survillo:

− It is unlikely that the terms for VAT refunds will be significantly reduced, as the tax authorities introduce additional verification levers. For example, Art. 54.1 of the Tax Code of the Russian Federation, which determines the rules for recognizing the validity tax benefit. Part changes technical regulations and reforms are not planned in the near future, so it is premature to talk about the introduction of additional fees. All payments are specified in the new Customs Code and the Federal Law. The introduction by the Federal Customs Service of such measures as a single personal account will facilitate the payment and transfer of customs duties.

In general, the unified information system of the Federal Customs Service and the Federal Tax Service should make all processes more open and speed them up. So far, without reforming the function of customs control, the merger is seen more as an organizational decision of fiscal administration, which is unlikely to greatly change or greatly facilitate the activities of foreign economic activity participants.

Timur Davitashvili, director of customs operations at the DAXER logistics company, sees the merger of the Federal Customs Service and the Federal Tax Service as meaningless:

- I believe that the merger of the FCS and the Federal Tax Service is not particularly necessary, since the functions of the tax and customs services are very different. Each has its own specifics and many subtleties. The FTS covers all citizens of the country and the company. Customs Service - only participants in foreign economic activity and a small percentage individuals who move goods across the border of the Customs Union. Combining such large structures, you get, perhaps, the largest service with a huge field of activity. It will be very difficult to set up work in this case. It is always easier to control the process in smaller structures. If you need to transfer the fiscal function to the Federal Tax Service, then this can be done without merging. This is how it works with pay. disposal fee With Vehicle. It is not paid to customs accounts. And to create a common information base on participants in foreign economic activity, in my opinion, is not a problem, taking into account current technologies. For example, banks already receive customs declarations in in electronic format through official channels.

For market participants, this innovation may have a positive impact if one Personal Area on the Unified Service Portal. Therefore, I believe that such simplification is not essential for doing business. There is no certainty that the merger will allow for a faster refund of VAT or paid customs duties. From the point of view of control over participants in foreign economic activity, perhaps this will simplify the task. Although no one bothers to give the Federal Tax Service access to the customs base of the Federal Customs Service without a merger and to establish the exchange of information between services in a simplified, high-speed mode. As practice shows, any global changes always lead to new problems. And the merger of such serious services for the country's budget will certainly not pass without consequences for all the parties involved in the process.

AI "PROVED"

By May 2018, the government should decide on the issue of merging the tax and customs services. This was stated by First Deputy Prime Minister Igor Shuvalov at the board of the Federal Tax Service. For many officials present in the hall, this was a surprise, Vedomosti writes.

The idea is not new: the last time such a discussion ended in 2015 was the decision to create a unified information system for the two services and transfer the FCS and the Federal Tax Service under the supervision of the Ministry of Finance. What is the meaning of the association of tax and customs officers?

Igor Yurgens President of the All-Russian Union of Insurers, Vice-President of the Russian Union of Industrialists and Entrepreneurs "FTS for last years has really become digitized, understandable to the consumer. Each person, if he wanted it, received a personal account, he understands when and how much to pay taxes. Moreover, Information Systems FNS is very strong, penetrating into every pore economic life. From this point of view, there is nothing technologically new in the calculations carried out by the Federal Customs Service. Of course, it should still have border crossings, crossings and other infrastructure, but the headquarters for managing the flows controlled by the FCS is practically the same as that of the Federal Tax Service. In this sense, the association seems very logical to me. Separately, I want to say very kind words about the head of the Federal Tax Service, Mishustin. It is clear to all entrepreneurs, and this is the key to the success of a potential merger. The idea of ​​reducing the bureaucracy is in the air. I want to remind you that in percentage terms the bureaucratic apparatus that we now maintain is twice, if not four times, larger than in the Soviet Union. In the Soviet Union, after 70 years of communicating with each other, people realized that this is a weight that is unbearable. Therefore, almost every four years, the State Planning Committee of the USSR, together with the Central Committee of the CPSU, ordered to reduce the apparatus by 10%. Today they have grown to an incredible size, and then I will not tell you about flashing lights, 13th salaries, social packages. It's almost unbearable. If the rules are clear to business - and with the Federal Tax Service they are now absolutely clear, if there is trust - and it arises, of course, business will only applaud and throw caps into the air.

Georgy Ostapkovich Director of the HSE Center for Market Research “At the first stage, I think this will bring some negative results, as we always do when managerial restructuring takes place, there is vacillation and negative turbulence. But, in principle, if they organize, and I think it is possible to organize work within six months, then from the point of view of tax administration, this can have a positive effect. Now the problem is not only that there are not enough funds, but there are not enough administrative functions to collect taxes. Even with the current situation, you can collect more by 10-15%, even 20%. But the administration process is sometimes weak. Therefore, I would not say that this association will solve any fundraising problems right now, but if organizationally everything goes well, then this can make a positive contribution to the country's budget.”

The leaders of both services opposed the merger of the Federal Tax Service and the FCS, federal officials told Vedomosti. As the head of the FCS Vladimir Bulavin said in an interview with the publication in October, some countries followed this path, but, for example, in Canada, after a few years, the services were again divided.

NOVO-OGAREVO, 25 October. /TASS/. The unification of the Federal Customs and Tax Services is justified, the head of the Federal Customs Service, Vladimir Bulavin, is sure.

"Combining customs and the Federal Tax Service into one unit is justified and gives results?" Russian President Vladimir Putin asked Bulavin during a working meeting. "Under the auspices and coordinating role of the Ministry of Finance, it is justified, and already at present there are quite concrete results, we intend to further increase the pace of our joint actions," the head of the FCS noted.

According to him, specialists from both services are actively working this year "to create a unified mechanism for administering tax and customs payments." "This process involves the integration of our information resources, the interface of claims management systems, the coordination of actions to categorize objects entrepreneurial activity, the introduction of mechanisms for the traceability of goods and end-to-end control, as well as joint and coordinated verification activities, especially for such a customs procedure as control after the release of goods," Bulavin listed.

He cited the first results of joint verification measures: "514 verification measures have already been carried out, additional customs payments have been charged in the amount of 1.5 billion rubles." "According to the Federal Customs Service of Russia, tax authorities more than 1.9 million rubles have also been credited," Bulavin added.

The head of the FCS assured that "interaction takes place not only at the level of central departments, but also at the level of district departments, and, most importantly, at the level of subjects Russian Federation".

"Good," Putin said.

Optimization of customs procedures

Vladimir Bulavin reported to Vladimir Putin on the optimization of customs procedures for participants in foreign economic activity (FEA).

During a meeting with the head of state, Bulavin noted that he sees his immediate task as "implementation of the plan for transferring customs payments to federal budget, promote foreign trade, improving business and investment climate in the country, creating comfortable conditions in the customs sphere for participants in foreign economic activity.

He expressed confidence that the customs should be fast in terms of passing through customs procedures, "smart", that is, digitized, having access to the necessary information resources, effective in terms of filling the budget. At the same time, according to him, further development customs authorities is directly related to the development of telecommunications and information systems.

Bulavin reported that today almost 100% of customs declarations are issued in electronic form, with the exception of cases specifically stipulated by acts of the Cabinet. As a rule, declaration occurs using such information resource, as a personal account of a participant in foreign economic activity.

According to Bulavin, the introduction of preliminary information about imported goods by automobile or railways allowed to significantly reduce the time of customs operations: at railway checkpoints - up to two hours, at road checkpoints - up to 18 minutes.

The agency is also experimentally dealing with automatic registration of declarations and automatic release. "We register every third export declaration automatically. This has led to a significant reduction in the time of customs operations for imports," the official reported to the president. So, now the time for customs operations for imports is 1 hour 35 minutes, which is 30 times faster than in 2013, for exports, the duration of the procedure has been reduced by 5 times - up to 47 minutes, Bulavin said.

FCS for nine months current year transferred 3.156 billion rubles to the federal budget, which is 3% more than planned. "All planned values completed in in full. 3 trillion 156 billion rubles were transferred to the revenue part of the federal budget (for nine months), which is 103% of the target figures of the Ministry of Finance," the head of the FCS added.

According to the results of 2016, the department expects to fulfill the plan of 4.358 billion rubles in terms of revenues to the federal budget. This was announced on the air of the TV channel "Russia 24" by the deputy head of the department Ruslan Davydov.

"We are fulfilling the plan, and according to the results of three quarters, to date, almost 3.5 trillion rubles (since the beginning of 2016 - ed.) have been collected by the Federal Customs Service to the budget of the Russian Federation," he said, specifying that the planned task at the end of the year - 4.358 trillion rubles.

"We hope to fulfill it at least," Davydov added.

The government unexpectedly returned to the idea of ​​a single fiscal body. Why is this necessary and why are both services against merging?

By May 2018, the government should decide on the issue of merging the tax and customs services. This was stated by First Deputy Prime Minister Igor Shuvalov at the board of the Federal Tax Service. For many officials present in the hall, this turned out to be a surprise, Vedomosti writes.

The idea is not new: the last time such a discussion ended in 2015 was the decision to create a unified information system for the two services and transfer the Federal Customs Service and the Federal Tax Service under the supervision of the Ministry of Finance. What is the meaning of the association of tax and customs officers?

President of the All-Russian Union of Insurers, Vice President Russian Union industrialists and entrepreneurs“In recent years, the Federal Tax Service has really become digitized, understandable to the consumer. Each person, if he wanted it, received a personal account, he understands when and how much to pay taxes. Moreover, the information systems of the Federal Tax Service are very strong, penetrating into every pore of economic life. From this point of view, there is nothing technologically new in the calculations carried out by the Federal Customs Service. Of course, it should still have border crossings, crossings and other infrastructure, but the headquarters for managing the flows controlled by the FCS is practically the same as that of the Federal Tax Service. In this sense, the association seems very logical to me. Separately, I want to say very kind words about the head of the Federal Tax Service, Mishustin. It is clear to all entrepreneurs, and this is the key to the success of a potential merger. The idea of ​​reducing the bureaucracy is in the air. I want to remind you that in percentage terms the bureaucratic apparatus that we now maintain is twice, if not four times, larger than in the Soviet Union. In the Soviet Union, after 70 years of communicating with each other, people realized that this is a weight that is unbearable. Therefore, almost every four years, the State Planning Committee of the USSR, together with the Central Committee of the CPSU, ordered to reduce the apparatus by 10%. Today they have grown to an incredible size, and then I will not tell you about "flashing lights", 13th salaries, social packages. It's almost unbearable. If the rules are clear to business - and with the Federal Tax Service they are absolutely clear now, if there is trust, and it is emerging - of course, business will only applaud and throw caps into the air.

How long will it take to merge the Federal Tax Service and the Federal Customs Service? Georgy Ostapkovich, director of the HSE Center for Market Research, answers:

Georgy OstapkovichDirector of the HSE Center for Market Research“At the first stage, I think this will bring some negative results, as we always do when managerial restructuring takes place, there is vacillation and negative turbulence. But, in principle, if they organize, and I think it is possible to organize work within six months, then from the point of view of tax administration, this can have a positive effect. Now the problem is not only that there are not enough funds, but there are not enough administrative functions to collect taxes. Even with the current situation, you can collect more by 10-15%, even 20%. But the administration process is sometimes weak. Therefore, I would not say that this association will solve any fundraising problems right now, but if organizationally everything goes well, then this can make a positive contribution to the country's budget.”

The leaders of both services opposed the merger of the Federal Tax Service and the FCS, federal officials told Vedomosti. As Vladimir Bulavin, head of the FCS, said in an interview with the publication in October, some countries followed this path, but, for example, in Canada, after a few years, the services were again divided.