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The Ministry of Finance (FM) has drafted and submitted amendments to the Law on Public Procurement, which prohibits participation in the procurement of security firms with tax debts. Data from the State Revenue Service (SRS) show that the security sector has high levels of underground economy. According to SRS, the security sector has a high risk of envelope salaries. In 2016, in the security sector, 51.6% of the employees in the general tax payroll average labor income was calculated by employees less than the national minimum wage, while in 2017 - 51.1%. Tax losses from undeclared salary income in 2017 amounted to 8.71 million euros, of which microenterprise tax amounted to 86,600 euros, and compulsory social security contributions and personal income tax totaling 8.62 million euros. In 2017 and in the first half of this year, as a result of preventive work, 169 taxpayers of the security sector found that the total number of employees increased by 179 people and the increase of state social insurance contributions was 47,780 euros. The SRS also concluded that public procurement for the provision of security services is often won by high-risk taxpayers, as evidenced by the results of the tax audit. In the year 2017 and in the first half of this year, the SRS has carried out 19 tax audits for security guard merchants who have won public procurements for the provision of security services, further calculating 8.4 million euros or 40% of the total amount of security guards in the industry, ie 21 million euros . The security companies businesses, as of July 1, 2018, had a total tax liability of 23.44 million euro, including a current tax debt of 17.84 million euros, a tax debt of 4.19 million euros, and a tax payment extension of 1, 4 million euros. The FM indicated that the contracting authority is currently obliged to comply with the requirements of the Public Procurement Law when performing a security service only if the contract price is at least EUR 42,000. Consequently, the contractual price below this threshold does not impose any binding requirements on the procurement of security services. In addition, the contracting authority is not obliged, when performing procurement of security services in accordance with the regulations in force, to verify whether the suppliers are subject to the rule of exclusion of tenderers, including not being obliged to examine and exclude tenderers and subcontractors who have tax debts or other reasons for their exclusion . Thus, public procurements for security services do not restrict the receipt of state financing and cooperation with persons who have unfulfilled liabilities to the state or there are other reasons for their exclusion from procurement. Therefore, in view of the data provided by the SRS on the prevalence of the underground economy in the security services sector, the draft law aims at stricter regulation of the procurement of these services that imposes restrictions on the award of procurement contracts in order to limit unwarranted receipt of public funding and to reduce the spread of the shadow economy in this service. in the industry. In order to promote the above-mentioned goal, the FM encourages the examination of rules for the exclusion of candidates and tenderers in the procurement of security services. The draft law provides for the exclusion of contracting security services to be subject to contractual provisions, that is to say, contracts worth 10,000 euros or more but less than 42,000 euros must be subject to statutory exclusion clauses and contracts with a contract value of 42,000 euros or more , apply the statutory exclusion rules for candidates and tenderers. Similarly, with the amendment of the law, it is intended to determine the obligation of the contracting authority to examine and exclude from the further participation in procurement the tenderers who are subject to the exclusion clauses. |
