carousel fraud การใช้

In recent years carousel fraud ( also known as missing trader fraud ) has increased.
However, because of its particular mechanism of collection, VAT becomes quite easily the target of specific frauds like carousel fraud, which can be very expensive in terms of loss of tax incomes for states.
Other software releases include integrated CRM, Dimensions Manufacturing / BoM ( Bill of Materials ) and Access Analytics data cube technology ( 2006 ), followed by a reverse change VAT upgrade in 2007 to combat carousel fraud.
In April 2008 Johnson was one of 21 people to be jailed in connection with a ?38m VAT carousel fraud, with the defendants sentenced to a total of 133 years-one of the largest thefts from public funds that has been brought to court after a Customs investigation.
They do not have to pay VAT, as imports from the EU are not subject to VAT in the UK . The fraud occurs when the criminals sell the goods with VAT in the UK but fail to pass the VAT to HMRC . According to the HMRC, between ?.1bn and ?.9bn tax revenue was lost in 2004 / 05 due to carousel fraud.