Ēģiptē ievieš PVN nodokli

Š.g. 7. septembrī tika pieņemts likums No. 67 par PVN ieviešanu, kas stājas spēkā 8.septembrī. PVN aizstāj tirdzniecības nodokli (10%). PVN pamatlikme ir 13% un 14%, sākot ar 2017. gadu.

PVN nodokļa ieviešana ir viens no SVF priekšnosacījumiem sarunās par aizdevumu (12 miljardi USD).

Ar PVN neapliekamās preces: kopā 56 produkti (infrastruktūra, komunālie pakalpojumi, enerģētika un minerālie resursi, izglītība, transports, nekustamais īpašums) tai skaitā: zīdaiņu piena pulveris, maize, pasta, nafta, dabasgāze, tēja, cukurs un citas pamatpreces. Ar PVN netiks aplikti armijas iepirkumi valsts aizsardzībai. Vairāk informācijas var iegūt  no Eiropas Biznesa atbalsta tīkla (http://www.een.lv/).

Likums paredz stingrākas sankcijas par PVN nemaksāšanu: cietumsods no 3-5 gadi un naudas sodi no 5000-50000 EGP.

Ēģiptes Finanšu ministrija paredz, ka PVN ieviešana palielinās budžeta ieņēmumus par 25-30 miljardiem EGP, samazinot budžeta deficītu par 1 līdz 3%. Ministrija sagaida, ka palielināsies nodokļu ienākumi no neformālā sektora un lauku rajoniem.

Finanšu eksperti komentē, ka PVN ieviešana ietekmēs inflācijas palielināšanos par 1-1.3%. Augustā inflācija bija 15.5%.  SVF aicina Ēģiptes valdību strādāt, lai samazinātu to zem 10% līmeņa. Eksperti arī uzskata, ka finanšu slogs palielināsies uz cilvēkiem ar zemiem ienākumiem par apmēram 0.5% , savukārt, par 2,3% vidusslānim. Starptautiskā valūtas fonda  pieredze arī liecina, ka PVN administrēšana un pārvaldība attīstības valstīs ir vāja un ir nepieciešams to ievērojami uzlabot, piemēram PVN atmaksas kavēšana negatīvi ietekmē eksportētājus.

PVN apkopujums angļu valodā:

TAX RATES

The VAT tax rates are as follows:

  • A 13% standard rate applies to most supplies of goods or services. This rate is set to increase to 14% on 1 July 2017.
  • Schedule No. 1 to the VAT Act lists goods and services that are subject to special rates in addition to the standard rate.
  • Schedule No. 2 to the VAT Act also lists goods and services that are subject only to special rates.
  • Certain goods and services are exempt from VAT.

SCOPE OF THE VAT

VAT applies to the following transactions:

  • The supply of taxable goods and services up to, or in excess of, the registration threshold.
  • Importation of taxable goods into Egypt, regardless of the status of the importer.
  • The imported services that are performed for customers and clients in Egypt.

EXCEPTIONS

·         Export of goods out of Egypt is zero rated. Subject to certain conditions, a taxable person can claim a refund of VAT paid on inputs used to produce exported goods/services.

·         Goods and services supplied to Free Zones are zero rated.

·         All services and goods for arms, defense and national security purposes are exempt from VAT, this include raw materials, consumables and parts.

 REGISTRATION THRESHOLD

Any individual or juridical person who sold taxable goods or services with turnover during the 12 months before 8 September 2016 of at least EGP 500,000 must register for the VAT.

For importers taxable goods or services,  the registration threshold zero, which means all importers must register.


INPUT TAX

Taxable persons may deduct from their payable VAT amount, the VAT paid on their inputs of taxable goods and services. Tax credits may result from this off-set, which can be carried forward until fully consumed.

 NON-DEDUCTABLE INPUT TAX

No input tax credit is allowed in the following situations (with the exception of machines and equipment used in delivery of a product or service):

  • With respect to specific goods and services listed in the schedules attached to the VAT law, with the exception of sub-contracted construction.
  • Where input tax is recorded as a cost.
  • On exempted goods and services.

TAX REFUNDS

A tax refund is made within 45 days of claim by the Taxable person in the following conditions:

  • VAT paid on inputs used in exporting goods and services (with the condition of depositing the proceeds from exporting in a bank regulated by the CBE).
  • VAT paid erroneously.
  • A Tax credit balance standing for six consecutive months.
  • VAT previously paid on machines and equipment used in the manufacturing of a taxable product or delivery of a taxable service, except for buses and passenger cars (on the first tax return).

VAT RETURNS AND PAYMENTS

  • Generally, a VAT return must be filed monthly with a grace period of two months from the end of each month. However, a VAT registrant‘s April VAT return must be filed before 15 June.
  • Remittances of VAT are due at the same time VAT returns are filed.
  • A VAT return must be filed even if there are no sales in that month.

PENALTY REGIME

The VAT legislations provides for penalties for non-compliance. The penalties depend on the reason for, and duration of, the non-compliance, and the amount of tax involved. Simple interest is charged at a rate of 1.5% per month, or part of a month, during which an amount remains unpaid.

In additional to financial penalties, criminal penalties can also be applied for failure of comply with the tax obligations.