Give way to cash machines!
Yesterday the Cabinet of Ministers approved a list of “technically complicated household goods” that require register of transaction accounts (namely, cash machine or recorders of transaction accounts itself). Entrepreneurs, who pay Single tax, are obliged to purchase it anyway (regardless of a turnover).
It means that about 340,000 entrepreneurs, who sell goods from the list (including glasses, drills, and watches) are forced to purchase a register of transaction accounts and sign a contract for its monthly maintenance. In particular, it comes about UAH 6.5-7.5 thousand for a cash machine. This sum does not include costs of maintenance and consumables costs (cash register tapes).
In addition, individual entrepreneurs should be ready for inspections by regulatory authorities.
Penalties for trading without a register of transaction accounts or non-giving of a cheque, of course, are incommensurable with fines for salaries in envelopes (it comes about UAH 320 000). However, it is also enormous sums.
Thus, a person, who committed an offense for the first time, shall be fined up to UAH 1, for the second time – 100% of the cost of goods, which were sold with violation, for the third time and thereafter – fivefold of the cost of goods, which were sold with violation. Consequently, here you can see a gorgeous range of punishment for unfair inspectors.
In my time, I forbade to conduct actual inspections (via my personal order) – inspections of registers of transaction accounts. At the same time, department, which was carrying out such inspections, was completely abolished. Why did I make such a decision? – I made such decision due to the fact that it was a corrupt cloaca. It is necessary to control the trade-off. However, we should not start from the most vulnerable small business, but from control over the extraction of hydrocarbons and other minerals, withdrawal of profits into offshores, and from blind trusts.
I am confident that it will be necessary to put a moratorium on conducting any inspections of small business in a difficult economic situation of the country. We should not turn their life into a nightmare by constant inspections and daily visits of inspectors. We should give them more time for development.
In addition, it is necessary to develop a tax culture, to interest the buyers themselves to get cheques (for instance, to repay a part of the tax amount to a buyer from the budget). Moreover, the power should provide individual entrepreneurs with cash machines for free or to introduce another option that is acceptable for small business. I would like to emphasize: this option should be acceptable for business, not for Poroshenko and his mates.