أثر التقويم الجمركي على المكلفين بالضريبة على القيمة المضافة بالقطاعين الصناعي و التجاري : (دراسة حالة السودان)‎

الملخص EN

The objective of the paper was to study the problem of custom valuation imposed on imported goods and its impact on the liquidity of value added tax (VAT) payers in the industrial and in commercial sectors.

The practical importance of the study stemed from the fact that a large number of importers were negatively affected by the imposition of VAT according to the cost of custom valuation made by the custom authorities, However the scientific importance represented in the lack of Sudanese Library to such studies which concerned with the application of VAT.

The study used the analytical descriptive approach, which suited the nature of the study, and used the interview method as an instrument for data collection.

A random sample of VAT charged importers in Khartoum State was selected because most of the importers were concentrated in this State.

The findings of the study revealed that custom valuation in most of the cases exceeded the value of the bill or the bargain.

In addition to that custom valuation led to unreal increase in the cost of imported goods.

This made the refund of VAT paid at the stage of custom release much difficult.

Furthermore, the liquidity of importers was negatively affected when they pay their VAT fully and in advance at the stage of custom release.

The study suggested the following recommendations: to hastened the legalization of the new custom law because it includes changes that enable the application of custom valuation according to the bases put forward by the World Trade Organization (WTO).

In addition to that, written obligations should be accepted instead of paying VAT in cash and in full so as to make available enough liquidity for the tax payers to carry out their industrial and commercial activities