Начался эксперимент по прослеживаемости товаров

Екатерина Уцына

Начался эксперимент по прослеживаемости товаров
3DDock / Depositphotos.com

Правительство РФ подписало постановление о проведении эксперимента по прослеживаемости товаров, выпущенных на российской территории в соотвектствии с таможенной процедурой выпуска для внутреннего потребления (постановление Правительства РФ от 25 июня 2019 г. № 807, далее – Постановление).

Эксперимент проводится с 1 июля по 31 декабря 2019 года. Координировать его будет Минфин России, сведения о товарах предоставит ФТС России, а оператором полученной информации будет ФНС России. На нее же возложена обязанность принимать и регистрировать заявки на участие в эксперименте от организаций и предпринимателей. Участие в эксперименте является добровольным.

В приложении к Постановлению указывается перечень товаров, которые являются отслеживаемыми в ходе эксперимента. Так, например, к ним относятся: холодильники, стиральные машинки, мониторы и проекторы, электронные схемы, детские коляски и детские автокресла, автопогрузчики, бульдозеры, грейдеры и экскаваторы.

Именно продавцы этих товаров могут подать заявку на участие в эксперименте, а также необходимые документы, содержащие реквизиты товаров, подлежащих прослеживаемости. Форма заявки перечень таких документов будет разработана ФНС России в ближайшее время. Также будут установлены условия участия в эксперименте, порядок регистрации заявок и правила предоставления документов.

О том, как правильно заполнить номера таможенной декларации в счете-фактуре, читайте в «Энциклопедии решений. Налоги и взносы». Получите полный доступ на 3 дня бесплатно!

Целью эксперимента, прежде всего, является проверка функционирования системы сбора информации о товарах с целью противодействия незаконному ввозу и обороту в том числе и контрафактных товаров, а также на оценку эффективности и результативности такой информационной системы. Также он поможет подтвердить подлинность товаров, стандартизировать и унифицировать процедуры учета их оборота. Кроме того, планируется, что повысится собираемость таможенных платежей и налогов.

Напомним, недавно Минфин России разработал проект закона1, дополняющий Налоговый кодекс новым разделом, касающимся отслеживаемости товаров. Предполагается, что поправки вступят в силу с 2020 года, однако распространяться будут на правоотношения, возникшие с 2022 года.

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1 С текстом законопроекта «О внесении изменений в части первую и вторую Налогового кодекса Российской Федерации (о создании национальной системы прослеживаемости товаров)» и материалами к нему можно ознакомиться на федеральном портале проектов нормативных правовых актов (ID: 02/04/06-19/00092613).

Источник: garant.ru

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