[ad_1]
Belgrade: resellers of chocolates, clothing, household appliances, specialty products, chemicals, cosmetics, in some 410 markets, should not work without a tax cash register and as lump sum entrepreneurs.
Source: B92
Photo: Depositphotos, michaelpuche
These benefits are not reserved for them. However, these goods arrive at the stalls due to the inadequate application of the regulations, and are sold without issuing invoices and paying taxes, therefore they represent a great source of shadow economy and unfair competition for the legal economy.
This is one of the main conclusions of the new analysis by NALED and GIZ, which deals with the sale to the market of so-called non-proprietary products, that is, items that the trader does not produce, but only resells, and often these are goods acquired through smuggling.
In NALED’s survey on attitudes about the shadow economy, citizens indicated that, excluding fresh food, they mainly buy clothes (30 percent of responses), cosmetics and household chemicals (27 percent), sweets (22 percent). cent), coffee (15). percent), electrical materials and tools, cigarettes …
There are about 70,000 points of sale in the markets, of which 68 percent are stalls, where the majority are agricultural producers and artisans, that is, those who, as sellers of their own products, can operate at a flat rate and without a cash register. But there are two typical examples of positions. technology, chemistry, confectionery and other products are coming, ”explained the new president of the Alliance for Fair Competition of NALED, Ivan Miletić.
The first, as he himself asserts, is that vendors with the status of flat-rate entrepreneurs sell their own products and the inspections do not sanction this as an illegal activity.
“Another example is unregistered traders who go to the counter” sublet “to sellers who meet the conditions to work in the market.”
Previous inspections have shown that traders of non-own goods often, contrary to regulations, do not declare prices, do not have a declaration or proof of acquisition of goods, although it is their obligation, and their quality and safety are not known and put in danger to buyers.
By not issuing invoices, they also violate the Consumer Protection Law, because they do not give them the opportunity to advertise the product, and a similar practice occurs with duly registered merchants in the markets that avoid registering the invoicing through the cash register to not see how much billing.
Part of the problem is insufficient control over the sale of non-patented products. Market administrations generally only control whether the tenant of the counter has a lease, while they have no basis or mechanism to confiscate the merchandise and remove the merchant from the market and leave everything to inspections.
On the other hand, the data analyzed on the plans and reports on the work of the inspectorates show that the market trade of non-proprietary products is not sufficiently recognized as a source of the shadow economy and a sufficient amount of supervision is not devoted to it.
The regulation of sales in the market is one of the measures of the National Program for the Suppression of the Gray Economy, and the analysis by NALED and GIZ gave a series of recommendations, in order to more precisely separate traders with their products own and not their own and their obligations.
It is recommended, first of all, to harmonize and clarify all the regulations that regulate sales in the market, and in particular the amendments to the Income Tax Law and Tax Registers, to prevent people who sell products that are not their own acquire the status of flat-rate taxpayers. whoever has it does not give the right to sell their own products), as well as to ensure that in the markets only sellers of agricultural products have the right to sell without issuing tax invoices.
It would also be useful to consider introducing a special tax regime for sellers of non-proprietary products that takes into account their low income and allows them to work legally.
It is also recommended to better coordinate inspection oversight and strengthen consultative oversight to present traders with obligations to keep records of goods and issue invoices, as well as work to educate consumers that they have the right to request invoices for all shopping in the market.
One of the good mechanisms could be to place posters at the entrances of the markets that inform citizens which products can be sold at the counters, and which only in the premises within the market, and for which products the sellers are obliged to issue an invoice. fiscal. that those who do not issue an invoice, and have an obligation, break the law and engage in tax evasion.
[ad_2]
