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Grand Danogaard

Erling Røn Andersen

Min blogg

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Fiktiv fakturering for en halv milliard

Posted on July 7, 2011 at 11:28 AM
Fiktiv fakturering for en halv milliard
Bruk av fiktive fakturaer i organiserte nettverk har i 124 bokettersyn ført til at det hittil er avdekket skatteunndragelser for 475 millioner kroner.
 
47 personer i 12 ulike nettverk er politianmeldt, hvorav 21 personer til nå er straffedømt.  - Fortsatt er mange og store saker i arbeid og vi forventer at beløpene vil bli betydelig høyere, sier avdelingsdirektør Jan-Egil Kristiansen i skattekrimavdelingen i Skatt øst.

Beløpet fordeler seg på 122 millioner kroner i eierinntekter, 259 millioner i svarte lønninger og 94 millioner kroner i merverdiavgift. - Tallene viser at det er formidable beløp som unndras med fiktive fakturarer i organiserte nettverk, påpeker Kristiansen.

Bygg og renhold
Ved utgangen av juni i år er det avdekket 37 organiserte nettverk. 30 av disse nettverkene er i Skatt øst, fem i Skatt sør og to i Skatt vest. 98 prosent av beløpene gjelder saker i Skatt øst. De fleste sakene gjelder byggebransjen og renholdsbransjen.
- Organisert skattekriminalitet med fiktive fakturarer er et svært alvorlig problem, og vi frykter at vi bare har sett toppen av isfjellet, forteller Kristiansen.


Landsdekkende prosjekt
Skatteetaten gjennomfører et landsdekkende prosjekt for å avdekke fiktiv fakturering i organiserte nettverk. Prosjektet ledes av Skattekrimavdelingen i Skatt øst.
I prosjektet deltar alle fem skatteregionene, NAV, Politidirektoratet og Oslo kemnerkontor. Prosjektet startet i 2009.Kjeder av leverandører (”nettverk”) organiserer svart arbeid og utsteder falske eller fiktive fakturaer for å unndra skatt og merverdiavgift, ofte ved å kamuflere svarte lønninger. Skatte- og avgiftsunndragelsene skjer ved at det lages en fiktiv faktura (normalt for tjenester) som skal legitimere en transaksjon som aldri er gjennomført eller som er gjennomført, men ikke i den form som fakturaen beskriver og ikke mellom partene som fremgår av fakturaen.
Den fiktive fakturaen bokføres hos ”kjøper” og betales til ”selger”, som ofte er en person uten fast bopel, rusmisbruker eller en utlending med falsk identitet. ”Selger” tar umiddelbart ut pengene i kontanter og returnerer dem til ”kjøper” mot en mindre provisjon.

Categories: Skatteetaten

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