The tax authorities have caught "automation NPO" in the illegal underestimation of the property tax in 2013-2014. The Roskosmos structure underpaid 70 million rubles to the budget, as it set a "discount" for reporting to federal scientific centers, whose status was granted to the Ekaterinburg enterprise in 2006. However, after 5 years, the government of the Russian Federation did not find grounds for extending the validity of privileges. Having considered the case, the Arbitration Court of the Sverdlovsk region came to the conclusion that the company could be protected from paying a fine of 10 million. However, the penalty and the property tax for the declared period of "NPO automation" will still have to be paid. This is about 90 million rubles. Representatives of the plant meanwhile said earlier that the payment of these funds could paralyze the implementation of the GOZ and the work on renewing industrial production within the framework of the state program for the modernization of the military-industrial complex of the Russian Federation.
The RF Ministry of Taxation of Russia for the largest taxpayers in the Sverdlovsk Region requires from JSC NPO Automation (Yekaterinburg, Roskosmos structure) to pay about 100 million rubles of real estate tax debts, as well as fines and late payment penalties that stretch from 2013-2014. In particular, the debt on property tax exceeds 70 million rubles, about 20 million rubles - late interest, and almost 10 million rubles - a fine for violating the requirements of the Tax Code.
The Roskosmos effort tried to challenge the protocol of the tax authority in the Arbitration Court of the Sverdlovsk Region. According to the materials of the case, in 2013-2014 the plant calculated the volume of payments of property tax, taking into account the benefits that the state provides to enterprises that have the status of "state scientific center".
By the order of the Government of the Russian Federation from February 2006, the Federal State Unitary Enterprise "NPO Automatics" (the predecessor of JSC "NPO Automatics") was granted the status of a federal research and production center. However, every 5 years, an assessment of the activities of the center is conducted, and a decision is made on the desirability of maintaining a specific enterprise or organization for a special status. After 5 years, the government of the Russian Federation issued no order to preserve the status of the federal research and production center of the JSC "NPO Automation", but the enterprise continued to calculate property taxes at a preferential rate until the end of 2014.
The judge partially satisfied the requirements of the plant during the consideration of the case. The company received minimal penalties for non-payment of taxes. Instead of 10 million rubles in the budget will have to contribute a little less than a million. The remaining requirements of the tax inspection are recognized as legitimate.
It is worth noting that the tax authorities have already made a serious "discount" to the Yekaterinburg enterprise when calculating the penalties. The amount of payments is reduced by half from the penalties prescribed in the Tax Code of the Russian Federation. As mitigating circumstances, the Tax Inspectorate took into account the "social significance of the taxpayer's activities": JSC "NPO Automation" is one of the largest enterprises in Russia in the field of development and manufacture of control systems and radio-electronic equipment for rocket and space equipment, as well as control systems for the automation of technological processes in various industries. The factory employs about 4,2 thousand people.
During the consideration of the case the enterprise asked to impose interim measures on the decision of the tax authorities, since the payment of the penalty could have a negative impact on the further production activity of the equipment manufacturer for Roskosmos. "NPO Automatics" stated that only in order to pay for the work of counterparties that help them execute the state defense order, in the first quarter of 2018 they needed more than one billion rubles. In addition, on a quarterly basis, about 827 million rubles are needed to pay salaries. The company also feared that payment of the additional tax would prevent the execution of the state program for the technical re-equipment of the plant's production facilities.
"It is premature to speak about the illegality of using tax benefits and depriving the status of a science center. The decision of the arbitration court has not yet entered into force. The enterprise filed an appeal, and now the data are being clarified. We add that "NPO Automation" enjoyed tax benefits in 2013-2014, while the head was Leonid Shalimov, "the press service of the company said.
It is worth recalling that a lot of claims of federal officials arose to the work of the company during his leadership. For example, they appeared due to the launch on April 27, 2016 of the launch vehicle Soyuz 2.1a from the Vostochny space center. The launch of the missile had to be postponed for a day due to a technical malfunction in one of the cables manufactured by the NPO Automation. According to the official results of the Roskosmos investigation, the technical reason for the transfer was the fault of the cable cable of the ground cable network equipment.
"The cause of the malfunction is an error in the development of the design documentation when translating drawings from paper to electronic form. It happened during the manufacture of the basic set of cables (the cable was manufactured and accepted by the department of technical control of the plant in December 2014. - Ed.). The error is classified as a design error, "the ministry said. At that time, the general director of the enterprise, Leonid Shalimov, received from President Vladimir Putin a resolution on incomplete official compliance, after which he was dismissed.
The current head of the enterprise, Andrei Misyura, tried to develop a new direction of scientific work in civil matters. In particular, it was stated that the company will repair and re-equip tram cars.
"In practice, we make completely new trams and install them on existing trucks. Such a thing in the country no one does, "said the director general of NPO Automation Andrei Misyura. In 2016 the enterprise received several appeals from potential customers. Real orders from municipalities, according to the portal of public procurement, the plant has not received.
In addition, in 2018, NPO Automation tried to get a contract worth more than 100 million rubles for the capital repair of the subway cars with the extension of the service life for the EMU Metropolitan (Yekaterinburg). However, when determining the service provider, the preference was given to the Krasnoyarsk Electric Car Repair Plant.