"It would be only right, and this is my own point of view, if the Tax Code had it that tax-payers are not entitled to abuse the tax law", Shulgin said.
"A perfect tax legislation does not exist", he said. "Faults and loopholes can always be found", he noted. This is why companies are making use of "grey schemes", he said.
"If the Tax Code contained such a provision, we could have prevented the processes now under way", Shulgin said. This would meet the interests of both taxpayers and the state.
The FNS deputy head also voiced his point of view on VAT invoices. To him, the introduction of VAT invoices would improve administering of the tax.
"I don't think the idea has died. We are not just ready to implement it", the official noted.
As reported before, the government has rejected the VAT-invoice idea. It has been decided to improve VAT administering in combating what is called "false export" by the introduction of electronic invoices.
