Merger of the Federal Tax Service and the Federal Customs Service. The merger of the Federal Tax Service and the Federal Customs Service will take place in October

First Deputy Prime Minister Igor Shuvalov proposed to decide on the creation of a single fiscal authority by May 2018, citing the experience of a number of countries where the customs service is combined with the tax service. The official stated this while speaking at the board of the Federal Tax Service (FTS). According to the head of the Federal Tax Service, Mikhail Mishustin, such an initiative was not discussed during a recent meeting with the president.

According to Igor Shuvalov, before the country enters a new political cycle - before May 2018 - a decision should be made on creating a unified fiscal body. “It exists in many countries, I constantly bring both the tax authorities and our customs officers to this point,” said the First Deputy Prime Minister during a speech at the Federal Tax Service board.

The merger of the Federal Tax Service with the Federal Customs Service (FCS) has been discussed for several years. For a long time, the services provided approximately equal amounts of revenue to the budget. However, with the beginning of digitalization of processes in the Federal Tax Service, tax revenues to the budget are significantly ahead of customs duties. In 2016, the Federal Customs Service provided 4.4 trillion rubles. budget revenues, Federal Tax Service - 6.9 trillion rubles. According to the draft budget for 2018–2020, this difference will increase even more. In 2018, FCS collections are planned at 4.8 trillion rubles, and Federal Tax collections - 9 trillion rubles, by 2020 - 5 trillion rubles. and 9.8 trillion rubles. respectively.

According to Igor Shuvalov, “if it is better and clearer for the state, which will receive a completely stable income through the administration of this service, and better for citizens and legal entities, such a decision should be made in May.”

As the head of the Federal Tax Service, Mikhail Mishustin, told reporters, the topic of creating a unified fiscal body was not discussed at the meeting with President Vladimir Putin on Monday. “The Federal Customs Service does not know whether this issue was discussed in the government or the presidential administration. If it was, then representatives of the service were not invited to it,” the service told Kommersant. According to Deputy Head of the Ministry of Finance Ilya Trunin, the government is not yet preparing specific documents for the implementation of this initiative. Now, the deputy minister believes, it is necessary to discuss building end-to-end mechanisms for interaction between the Federal Tax Service and the Federal Customs Service, when information from the moment of customs declaration is transmitted to the tax authority, which, in turn, helps to identify the “loss” of customs and then tax value.

Tatyana Grishina, Tatyana Edovina

How is the reform of the Federal Customs Service going?

In August, the Federal Customs Service reported to business representatives on the first steps of the administration reform being carried out by the service. We were talking about services that simplify the provision of permits to customs, such as the “personal account” of a foreign trade participant. However, so far the automation of data exchange between departments does not save entrepreneurs from additional checks. Among the particularly problematic was the situation with currency control in export-import transactions.

It all started when it arrived. A mysterious letter from Vladimir (?!) customs. Inside there was a requirement to provide statistical data on trade with Belarus and Kazakhstan for the entire last year. And a reference to the decree of the sovereigns, as expected.

“For now, if you negotiate with the countries of the customs union, please keep the answer. To whom, where, what did he sell. Write everything without concealment and especially don’t forget the gas customs declaration number. The sovereign's eye is not a drowsy eye. Electronic systems are now set up to watch you, careless ones, like iron dogs, so don’t be cunning. Remember the deadline."

Accountants ran in and managers began to fuss. They had not heard of the decree of centuries; they did not feel such sadness. It turned out that a year ago it was necessary to register on the FCS website and monthly transmit data on all trade transactions with the EAEU countries ( otherwise, an administrative fine of up to 50 thousand rubles for each form. See N 510-FZ dated December 28, 2016).

Customs and tax: twin brothers

- This one doesn't fit. But there was such a switch, domestic...
- We have one “China”, we only trade “Chinese”.
Overheard at the Mitinsky radio market (June 2018)

In this story, I was struck by the sender of the letter. Vladimir is a small green city, far from external borders and major airports, in the very heart of the Non-Black Earth Region and suddenly there is customs. It sounds unusual, like a naval base in the Belarusian swamps.

On the other hand, the process of “customsization” of all Rus' is natural. There was virtually no production left in the country and imports became the main source of goods. In these conditions, the role of customs cannot be overestimated. Full chain tracking from border to counter is on the agenda. Here the number of the “beast” is the cargo customs declaration. I pulled the customs declaration number and here is all the data about the product - price, weight, quantity, etc.

All that's left to do is organize access for tax authorities to customs databases. And this is being resolved!

In December 2017, rumors even appeared about the upcoming merger of the tax department and the federal customs service (FCS), which were dispelled in February 2018 by Igor Shuvalov, now a former deputy prime minister.

Be that as it may, the physical unification of the structures is not required - the process of integration of information systems of departments has already been launched after the reassignment of the Federal Customs Service to the Ministry of Finance and the resignation of Andrei Belyaninov from the post of head of the customs service in 2016.

The current head of the FCS, Vladimir Bulavin, Colonel General of the FSB, by the way, according to Interfax, announced in November 2017 the creation of a two-level intellectual platform: “The first level is operational, the second is analytical. The intelligent platform will receive information from the created tracking system. In accordance with this information, we will control ourselves in terms of how objectively the participant in foreign trade activities told us and declared the customs value, country of origin, product nomenclature code, weight characteristics".

As you can see, statistical declaration is one of the elements of this system for tracking the movement of goods. As well as the introduction of the notorious online cash registers. The level of state automation is growing, but is there any benefit for entrepreneurs?

According to the results of a study by Magram Market Research conducted in February 2018, the majority of respondents (56%) noted that the replacement of cash registers did not in any way affect the efficiency of their business. But the head of the Federal Tax Service, Mikhail Mishustin, noted that after six months of companies using new technology, business shows revenue one and a half times more than before the reform.

It is worth noting that the statistical declaration information system is interstate and by filling out the statistical form you automatically sign up for the “chain letters” of your foreign counterparty and vice versa. Unless, of course, he purchases goods for a private person.

How to submit a static form

Let's return to our sheep. Through joint efforts, the company found out that in order to transfer statistical information, it is necessary to register on the Federal Customs Service website and go to the “Personal Account of a Foreign Economic Activity Participant.” Button with flags - service "Statistical Declaration" (Submission of SF with DS)

Next are two options: either we manually enter the details and an unrealistically huge list of product nomenclature, or we upload a file prepared in advance in a three-letter format unknown to mere mortals - XML.

We send the form electronically with confirmation by an electronic signature. The form is registered and assigned a unique number.

If there is no digital signature, you need to print the form from the website and send it by registered mail or bring it in person to the customs office of the region where the importer/exporter is registered with the tax authorities. (Not our case).

We began to dig deeper into how to download data from 1C. It turned out that the 1C: Accounting 8 program with the 1C-Reporting service enabled supposedly allows you to send a statistical form via the Internet directly, without going to the FCS portal. But in the original ancient seven "1C" this is impossible, at most - exporting the file to Excel. ( It’s impossible to jump off the seven, there’s so much stuff there – like an inoperable splinter in a fighter’s head.)

And time is ticking: 3 months of the new year have already passed, not counting the whole of last year. We turned to our customs clearance partners - a logistics company, but they flatly refused to help. Who are they after this?!

The accountants found a third-party company online. Its employees generated XML for downloading and asked for 3 thousand rubles for each month of the report.

I tried to distance myself from this task as much as possible. The topic is boring, accounting. However, no matter how much the rope twists... They came in a crowd. A terrible melancholy rolled over me while listening to the details of this, in general, simple story.

This continued until the moment when someone said the magic word “Alta”! They continued talking, and my thoughts were already transported to the beginning of the “zero”.

"Double bass" is not only a musical instrument

The customs office was housed in a long, gray Brezhnev-era building made of glass and concrete, probably a former research institute. The dining room was huddled at the far end and office workers walked to lunch. And the burly customs officers caught the car, piled into it and drove the same 100 meters with the breeze. Walking means losing a lot!

Wow, Alta still exists! There were two of them, two main customs programs. The girl with whom I was then in a romantic relationship worked as a customs clearance specialist. From her I learned something about customs, in particular, that people in uniform and traders (brokers, declarants, customs clearance specialists) work under one roof.

Customs officers are in plain sight, because they guard state interests. In confirmation of this, each customs officer has a “personal note” - a cunning stamp with a personal number. This sacred crimson seal, glowing in ultraviolet light, is affixed to documents upon release of cargo: customs clearance.

But it is private traders who work directly with clients and do all the dirty paperwork. Theoretically, a person on the street can try to clear his cargo through customs on his own, bypassing brokers, but in practice this is impossible. And so the customs clearance specialists enter all their documentation into Alta. Without her, they are like without hands. (The second similar program, if memory serves, was called “Declarant Plus”.)

One day, customs officials came to our company to look at a sample of contract products for the Federal Customs Service. I was sincerely surprised how suddenly these hefty guys in dark green uniforms, with thick and deep voices, occupied the entire office space! The technical director looked like a little gnome surrounded by big, kind bears.

Demo

And it was Alta that the accountants were advised to install by an employee from the contracted company. With the blessing of the Alta Soft manager, they downloaded and installed a free demo version from the official website. Moreover, the demo filled the entire disk of the accounting computer.

And now, for some reason, it was I who had to explain how to “feed” an Excel file from 1C to the program and get the desired XML as output.

In my opinion, it is a rare blasphemy to use a powerful and expensive program as some kind of primitive converter. To the credit of the creators of Alta, this perversion was not accomplished. Well, there is no direct import from Excel into it.

True, there was a “Placeholder” program just for such data manipulations. Everything was fine, but the total cost of the subscription was prohibitive. Moreover, all these programs did not solve the desired problem 100%.

And the task seemed primitive - to generate XML from 1C data, observing certain conditions.

The most logical thing for me is to turn the tables on the incoming 1C programmer and forget about it. But I went a different way. Memories of a past love or something else affected me, however, I suddenly decided to whip up a script for generating XML. Of course, in good old PHP. It took two days to debug.

PHP script for XML generation

The scheme is simple: from “1C” we upload an Excel file with a product range, open it in Excel and resave it as text separated by tab characters. Now it is ready to be fed to the php script.

In the browser, the employee fills out the form, attaches the file and clicks the button to generate XML. The script parses the text file, adds data from the form and generates the required XML.

So, first you need to enter data on the supplier company and the recipient. Because the recipients are basically the same - we remember their details, as well as the sender’s data, in the database.

As a sample XML we take a file from those reports generated for money. We check with the annexes to the Decree of the Government of the Russian Federation of December 7, 2015 No. 1329.

In addition, there are additional fields. I filled them out according to the ready-made XML file generated by this company. Basically everything is clear, for example, “Composition of vehicles (tractor with semi-trailer or trailer)”, etc. But what “NSF” is and why it is “absent” remains a mystery. Is the sock blue-purple? I left it as is. (There is probably a description of the format on the customs website; it’s too lazy to go there.)

To ensure that feeding the customs website is successful, do not forget to save the XML in UTF-8 encoding. Glory to the CPSU iconv!

Underwater pebbles

As always, in practice it turned out to be more difficult. Let's go over the main points.

The data to be unloaded directly for the goods is the HS code, name of the product, price, amount, weight, customs declaration, country of origin.

HS Code is a classifier used for customs operations. Code length - 10 digits. We insert it as is.

Name of product- this is how the product is called in the accounting program. In my opinion, this field doesn’t matter to customs; the HS code is important to them.

Price needed in rubles and dollars. Estimated price in dollars. The funny thing is that the dollar is needed at the Central Bank exchange rate on the day of shipment. And don’t try to fool customs - the site tracks the currency corridor in the reporting month!

This is where the API of the Central Bank of the Russian Federation comes to the rescue. We send an http request with a date (DD/MM/YYYY).

Http://www.cbr.ru/scripts/XML_daily.asp?date_req=16/12/2014

We receive XML in response. We parse it and here is the USD exchange rate for the desired day, with 4 decimal places.

Apparently there is a limit on the frequency of requests to the Central Bank website; during testing of the script, error messages were issued. After some time everything worked again.

Country of origin- encoded in two Latin letters. I had to write a separate function, since there are only a few countries needed. We look at the letter code “alpha 2” on the website: https://www.alta.ru/information/oksm/

Great and powerful is the classifier of the countries of the Customs Union, only he knows that “KM” is the Union of Comoros: Anjouan Island, and “MO” is the Special Administrative Region of China Macau, and not the Moscow region at all. By the way, in your Personal Account, when you fill out a form, some fields display a useful hint with a list of currencies, countries, etc.

GDT- cargo customs declaration. The most important and unpleasant thing for “gray” schemes. It is used to calculate the legality of the product. The gas customs declaration consists of three, sometimes four groups of numbers separated by slashes:

1. customs authority code;
2. date of adoption of the customs declaration (DDMMYY);
3. serial number of the customs declaration (starts with one for each calendar year);
4. product number in the cargo customs declaration.

For XML we use only the first three groups. It seemed simple - we parse it and insert it into XML with separate tags, having pre-processed it. However, the customs website began to swear at some positions. It turned out that the customs authority (TO) code must always be eight digits. If the TO code consists of 5 digits, add additionally in front of it: 417 - Kyrgyzstan, 112 - Belarus, 398 - Kazakhstan.

How to calculate: Kazakh TOs start with a five, Belarusian ones with a two, Kyrgyz ones with a one. Like so.

Example of a gas turbine engine: 10130050/280514/0004575 .

Product weights. We substitute weights in kilograms. Since the end of April 2018, the customs website began to track the corridor of scales of a group of goods according to the HS code. And generate errors if the weight of some position is lower or higher than the statistical average. Sky-high technologies in action!

Depending on the HS code, it is sometimes necessary to indicate the quantity and units of measurement.

Loading XML

Download the generated XML file to your local computer. We upload it to the customs website via the XML download link. It is advisable to change the name of the downloaded XML file to a human-readable one, because after importing into your Personal Account, the form will be named accordingly.

Then be sure to go to the loaded form using the “Edit” icon and click the “Check” button. Errors will be displayed in red, and exclamation marks will appear in problem fields.

Go to the “Product Information” tab and carefully check:

Submit the form using the “Submit” icon button in the Actions column. After this, nothing can be fixed. After some time, the form will be assigned a registration number.

What is important is that the case of the sender’s company name must match the case of the electronic signature. For example, the company in XML is called "Romashka" LLC, and the EPC was issued for "ROMASHKA" LLC- the system will generate an error when submitting the form.

Example of a script

Who is interested in seeing report generation in action - I posted it

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

“Is the merger of customs and the Federal Tax Service into one block justified and does it produce 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 there are already very concrete results; we intend to further increase the pace of our joint actions,” noted the head of the Federal Customs Service.

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 business objects, 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.” , - listed Bulavin.

He cited the first results of joint verification activities: “514 verification activities have already been carried out, additional customs duties have been assessed in the amount of 1.5 billion rubles.” “According to the Federal Customs Service of Russia, the tax authorities also assessed an additional amount of more than 1.9 million rubles,” Bulavin added.

The head of the Federal Customs Service assured that “interaction occurs not only at the level of central departments, but also at the level of district departments, and, most importantly, at the level of the constituent entities of the Russian Federation.”

“Good,” Putin assessed.

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 his immediate task is to “implement the plan for transferring customs duties to the federal budget, promoting foreign trade, improving the business and investment climate in the country, creating comfortable conditions in the customs sphere for participants in foreign economic activity.”

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

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

According to Bulavin, the introduction of preliminary information about imported goods by road or rail has made it possible 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 experimenting with the issues of 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 during imports,” the official reported to the president. Thus, now the time for completing customs operations when importing is 1 hour 35 minutes, which is 30 times faster than in 2013; when exporting, the duration of the procedure has been reduced by 5 times - to 47 minutes, Bulavin clarified.

Over the nine months of this year, the Federal Customs Service transferred 3.156 billion rubles to the federal budget, which is 3% more than planned. “All planned values ​​were fulfilled in full. 3 trillion 156 billion rubles were transferred to the federal budget revenues (for nine months), this is 103% of the target figures of the Ministry of Finance,” added the head of the Federal Customs Service.

By the end of 2016, the department expects to fulfill the plan of 4.358 billion rubles in revenues to the federal budget. Deputy head of the department Ruslan Davydov announced this on the Rossiya 24 TV channel.

“We are fulfilling the plan, and based on the results of three quarters, today, almost 3.5 trillion rubles have been collected (since the beginning of 2016 - editor’s note) by the Federal Customs Service to the budget of the Russian Federation,” he said, clarifying that the planned target for the end of the year - 4.358 trillion rubles.

“We hope to at least fulfill it,” Davydov added.

As Izvestia reports, citing its own source in the government, the fundamental transfer of powers from the customs department to the tax department has already occurred after the change of heads of the Federal Customs Service. At the moment, the tax service has prepared proposals for a model for 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 make decisions on all the nuances of this process.

According to the head of the Main Directorate of Information Technologies of the Federal Customs Service, Dmitry Danilin, the preparation of the mechanism for merging departments should, of course, be completed no later than October, after which a start will be made for full integration, which will take place in 2017. The developed mechanism should allow achieving the required level of interdepartmental information interaction, which is essential for the implementation of all functions assigned to departments, as well as for carrying out joint activities.

At the end of July, ex-plenipotentiary representative Vladimir Bulavin became the new head of the Federal Customs Service; he was tasked with increasing the efficiency of the customs authorities in terms of collecting the revenue due to the state budget. Since the Ministry of Finance previously indicated that the customs service did not work effectively. And the July report of the Accounts Chamber indicated that revenue receipts to the budget decreased by more than 30 percent, while debts for customs duties increased by 0.5 billion rubles. At the same time, customs services provided unfounded benefits for the payment of VAT and spent budget funds without achieving results.

CommentsNatalya Laisha, expert at SKB Kontur:

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

Therefore, the unification of legislation and the creation of a single information database that will combine all information about imported and exported goods seems to be a natural pattern of 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” that has been lying on the surface for years of preparing documents to confirm taxpayers’ right to use the zero VAT rate when exporting goods will also be resolved in this way.

On the taxpayer's side, the main innovation is expected to be the ability for the tax inspector to independently monitor the actual export of goods from the customs territory and to reconcile information that affects the validity of the application of the 0% tax rate. This will potentially eliminate the need for taxpayers to submit paper customs documents to the tax authorities.

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

In Russia there are 2 Federal services - the Federal Customs Service and the Federal Tax Service, which quite often solve common problems. Such as collection of mandatory payments, accounting and control over payers, movement of goods/works/services, etc. Therefore, it is not out of nowhere that there have long been active rumors about the merger of the Federal Tax Service and the Federal Customs Service of Russia into a single government structure. According to our information, this should have taken place in May 2018. However, what is the situation now?

What unites tax officers and customs officers?

Close interaction between the Federal Customs Service and the Federal Tax Service of Russia is based at least on the fact that only two departments give more than 90% all taxes that go to the federal budget. Therefore, the stability of the entire budget system as a whole largely depends on how they work together.

Back in 2015, the President of Russia set the task of integrating the main budget administrators - the Tax Service and the Customs Service - and creating a unified mechanism for administering tax and customs payments. As a result, both Services were transferred to the jurisdiction of the Ministry of Finance.

They began to work together in this direction. First of all, efforts were focused on creating digital platforms and introducing new technologies that would make it possible to more effectively administer and monitor the fulfillment of their obligations to taxpayers and the state.

For 2018, the tasks of integrating the largest administrators and increasing operational efficiency were completed. They say about this:

• growing efficiency indicators of tax and customs administration;
• growth in payment receipts to all levels of the budget system.

EXAMPLE

Before the integration of the Federal Tax Service and the Federal Customs Service in 2015, revenues from the largest tax – VAT – grew by 10%. In 2017-2018 they increased by 1.5 times, and the growth rate was up to 15% per year. This is significantly higher than the economic growth rate.

This suggests that joint work led to the whitewashing of that part of the economy that previously did not fully fulfill its obligations to the state.

Also happened:

• reducing the overall administrative burden on business entities;
• reducing the number of regulatory bodies;
• The scope of reporting has been optimized.

This is largely the result of the fact that the administration of insurance premiums was transferred under the control of the Tax Service. As a result, all taxpayers experienced a reduction in administrative reporting and barriers.

General tasks of the Federal Tax Service and the Federal Customs Service

As part of their joint work, both Services prioritize the following tasks.

Risk data exchange

It was possible to build a data exchange system in terms of identifying risks between taxpayers and participants in foreign economic activity. Now the joint database allows both tax authorities and customs officers, taking into account the integration of the risk management system, to identify those taxpayers:

• to whom you need to go for inspections;
• Who should you ask for additional information from?

This risk-based approach allows, on the one hand, to carry out inspections less frequently and save resources, and on the other, to more accurately identify violators and increase the efficiency of overall work.

The effectiveness of control activities has increased significantly compared to 2015 - more than 2 times only as a result of combining risk management systems and, accordingly, coordinated inspections of tax and customs authorities.

Product tracking

A key link in the interaction between tax and customs authorities should be a system of traceability of goods. Its elements have already been introduced:

1. EGAIS system (worked as part of the sale of alcoholic products).

2. Labeling system (fur products, etc.).

It is known that work is now nearing completion within the EAEU on an agreement that should become the basis for the Eurasian segment of traceability of goods imported from third countries. This is also one of the elements of whitewashing the most problematic sectors of the economy, related to both foreign economic activity and the domestic economy. This system makes it possible to establish equal competitive conditions for all market participants.

Tax free

Russia has joined the so-called Tax Free system. So far it operates in 12 regions.

Only the introduction of the Tax Free system increased turnover in those stores where it was installed by 25%. It proved itself especially well during the FIFA World Cup.

Competent administration

Tax and customs authorities are working together to improve the quality of administration and eliminate administrative barriers to honest business.

For example, by the end of 2018, the Federal Customs Service is faced with the task of increasing the number of users of the single personal account technology by at least 2 times. In this case, the share of payments made by users must be at least 50% of the total amount.

Experiment with online trading

From November 1, 2018, the Federal Customs Service should launch an experiment on a new technology for collecting cash on delivery payments in online commerce: buyers must pay them at the time of purchase.

Such technologies allow:

• it is painless for the buyer to undergo the provided reduction in the duty-free import threshold;
• to equalize the competitive conditions of online trade (every year the consignment of goods that are imported without paying customs duties, fees, and taxes increases).

Electronic customs

Currently, a large-scale project is being implemented to create electronic customs offices, separate places for customs clearance and actual control.

It is very important from the point of view of reducing direct contact between customs officers and participants in foreign economic activity.

According to the latest news, the merger of the Federal Customs Service and the Federal Tax Service of Russia has not yet taken place. Tax officials are currently pushing customs officers to a new level of interaction with payers.