THE METHODOLOGY OF CONDUCTING INTERNAL CONTROL OF CUSTOMS PAYMENTS OF AN EXPORTING ENTERPRISE
Keywords:value added tax, customs payments, internal control, export, foreign trade contract
Customs duty is the centerpiece of the system of customs payments, being the main tool of customs tariff regulation of foreign economic activity. Its collection involves the implementation of a sufficiently large volume of customs procedures. Except for customs duties and charges, the concept of customs payments includes value-added tax and excise duty requiring special control. Based on the theoretical research and the study of the practice of the enterprises-exporter, the author identified that disputable situations are arising in the process of payment, collection, and enforcement of customs duties in terms of granting a deferral or installment plan. The paper evaluates the existing contradictions in the applied regulations affecting the calculation and payment of the amount of value-added tax by the exporting enterprises. Moreover, the existing judicial practice shows that the amounts of excessively collected customs duties and taxes adjusted by the customs authorities are recognized as illegal, and, therefore, there the necessity of internal control over the calculation and payment of customs duties and taxes arises. It is confirmed by the fact that many legal documents ambiguously regulate the conduct of control measures for the calculation and payment of value-added tax by the exporting enterprises. To implement internal control of calculation and payment of value-added tax amounts by the enterprises-exporters, the author developed the procedure that includes several stages. The results of the study allowed specifying the types of accounting activity on export operations in terms of calculation and payment of value-added tax and optimizing tax risks when carrying out the foreign economic activity of an exporting enterprise.
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