BENGALURU: The Directorate of Revenue Intelligence<\/a> (DRI) has issued a notice to technology major IBM<\/a>, asking it to pay Rs 620 crore in unpaid customs duties for equipment imported into the country, three people familiar with the development told ET. 班加罗尔:理事会的收入情报(DRI)发布了一份通知技术专业IBM,要求其支付620卢比的关税设备导入到国家,三个知情人士告诉等发展。
The DRI — which began investigating the suspected under-invoicing of equipment in 2014 — sent notices to IBM last week, the people said.
The agency has also issued two additional notices, two of the people said, which could take the total dues to Rs 900 crore. ET could not independently verify this claim.
The over-200-page notice for Rs 620 crore details what the DRI terms as omissions by the American company. IBM has been told that it has not been paying customs duty on the operating software sold along with the hardware, as well as duty on the warranty for this equipment. It has also been charged with not paying customs duty on intra-company transfer of assets from different geographies to India, according to the sources cited above.
An IBM executive, who did not want to be named, said the company had received a notice from DRI for payment of dues amounting to Rs 620 crore. The person, however, did not confirm receipt of the other two notices mentioned by the people who had briefed ET on the development.
A spokesperson for IBM declined to comment on specific matters. Responding to queries from ET, the spokesperson said IBM is “committed to the highest ethical standards and to compliance with applicable laws and regulations in the conduct of its business”.
A query sent to DRI remained unanswered as of press time.
IBM, which has over 100,000 employees in India, imports laptops and personal computers for its local business. It also sells servers and mainframe computers, which are imported, to customers in India that include HDFC Bank<\/a> and Bharti Airtel<\/a>.
Tax experts believe the cause for the DRI notices could be something as basic as IBM recording imports and exports under one entry for duty, while customs officials may be placing them under different heads.
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“There could be disagreement between the tax authorities and IBM in the way they treat imports and exports,” said a Bengaluru-based tax expert, who did not want to be named.
Another expert said it could be an interpretation of how the assessment is made.
“They (DRI) can say that you have underpriced your equipment by not considering the royalty, technical services or other similar payments to evade customs duty. But it depends on the facts (of the case),” said Amit Maheshwari, partner, Ashok Maheshwary & Associates LLP.
“When an import happens from a related party, there is a special valuation bench order which must be followed. It says such ancillary transactions are required to be disclosed for the authority to assess that the import is at an arm’s length price.”
The DRI notices are not the only tax issue raised by government agencies against IBM. The company has a civil appeal pending in the Supreme Court from 2017 against the Commissioner of Customs and Central Excise, and another against the large taxpayers unit of the Commissioner of Income Tax in Bengaluru from the same year.
India is a big market for IBM, which on a standalone basis earned revenue of Rs 23,350 crore in fiscal 2018, servicing customers such as Bharti Airtel, the Telangana government and Vodafone<\/a>. The country is also a major hub for software talent for the company. In January, IBM said it had received more than 9,100 patents globally in 2018, with Indian inventors being the second-largest contributor with 800 patents.
In 2016, IBM won a major reprieve after the income-tax department withdrew a 2013 claim seeking $814 million in taxes. The department had raised the demand on the tax exemptions claimed by IBM under the Software Technology<\/a> Parks of India (STPI) rules that allowed tax holiday for companies that focused on software exports.
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DRI——2014年开始调查疑似under-invoicing设备发送通知给IBM上周。
该机构也发布了两个额外的通知,两人说的,可能需要费总数增至900卢比。等无法独立证实这一说法。
在- 200页为620卢比的细节注意的DRI条款遗漏的美国公司。IBM已经被告知还没有支付关税的操作软件以及硬件销售,以及关税的保修设备。它还被指控不支付海关关税从不同地区对印度公司内部的资产转移,根据上述引用的来源。
IBM的发言人拒绝评论具体的事项。响应查询等,这位发言人说IBM“致力于最高道德标准,并遵守适用的法律、法规开展业务”。
查询发送到DRI仍然悬而未决的新闻时间。
IBM在印度已有超过100000名雇员,进口笔记本电脑和个人电脑的本地业务。它还销售服务器和电脑主机,进口,客户在印度,包括HDFC银行和Bharti Airtel。
DRI通知税务专家认为,原因可能是基本的IBM记录导入和导出下一个条目的责任,虽然海关官员可能由不同的负责人。
“可能会有分歧的税务机关和IBM对待进口和出口,“Bengaluru-based税务专家表示,不愿具名。
另一位专家说这可能是一种解释如何评估。
“他们(DRI)可以说你低估你的设备没有考虑到皇室,技术服务或其他类似款项逃避关税。但这取决于事实(的情况下),“Amit Maheshwari说,伙伴,Ashok Maheshwary & Associates。
“导入从关联方发生的时候,有一个特殊的估值上必须遵循秩序。它说这些辅助交易需要披露的权威评估导入是一个公平价格。”
DRI通知并不是唯一的政府机构对IBM提出的税务问题。公司民事上诉等待最高法院从2017年对海关专员和中央消费税,和另一个大的纳税人的所得税在班加罗尔的专员。
IBM印度是一个大市场,在一个独立的基础上获得的收入23350卢比在2018财政年度,建邦者服务客户如Bharti Airtel,纳政府和沃达丰(Vodafone)。中国也是一个软件人才为公司的主要枢纽。今年1月,IBM表示,它已接到超过9100项专利2018年在全球范围内,与印度发明家与800项专利的第二大因素。
在2016年,IBM所得税后赢得一个主要的缓刑部门收回了2013年声称寻求8.14亿美元的税。需求部门提出了免税声称由IBM软件技术公园的印度(STPI)规则,允许免税期的公司专注于软件出口。
BENGALURU: The Directorate of Revenue Intelligence<\/a> (DRI) has issued a notice to technology major IBM<\/a>, asking it to pay Rs 620 crore in unpaid customs duties for equipment imported into the country, three people familiar with the development told ET.
The DRI — which began investigating the suspected under-invoicing of equipment in 2014 — sent notices to IBM last week, the people said.
The agency has also issued two additional notices, two of the people said, which could take the total dues to Rs 900 crore. ET could not independently verify this claim.
The over-200-page notice for Rs 620 crore details what the DRI terms as omissions by the American company. IBM has been told that it has not been paying customs duty on the operating software sold along with the hardware, as well as duty on the warranty for this equipment. It has also been charged with not paying customs duty on intra-company transfer of assets from different geographies to India, according to the sources cited above.
An IBM executive, who did not want to be named, said the company had received a notice from DRI for payment of dues amounting to Rs 620 crore. The person, however, did not confirm receipt of the other two notices mentioned by the people who had briefed ET on the development.
A spokesperson for IBM declined to comment on specific matters. Responding to queries from ET, the spokesperson said IBM is “committed to the highest ethical standards and to compliance with applicable laws and regulations in the conduct of its business”.
A query sent to DRI remained unanswered as of press time.
IBM, which has over 100,000 employees in India, imports laptops and personal computers for its local business. It also sells servers and mainframe computers, which are imported, to customers in India that include HDFC Bank<\/a> and Bharti Airtel<\/a>.
Tax experts believe the cause for the DRI notices could be something as basic as IBM recording imports and exports under one entry for duty, while customs officials may be placing them under different heads.
\n
“There could be disagreement between the tax authorities and IBM in the way they treat imports and exports,” said a Bengaluru-based tax expert, who did not want to be named.
Another expert said it could be an interpretation of how the assessment is made.
“They (DRI) can say that you have underpriced your equipment by not considering the royalty, technical services or other similar payments to evade customs duty. But it depends on the facts (of the case),” said Amit Maheshwari, partner, Ashok Maheshwary & Associates LLP.
“When an import happens from a related party, there is a special valuation bench order which must be followed. It says such ancillary transactions are required to be disclosed for the authority to assess that the import is at an arm’s length price.”
The DRI notices are not the only tax issue raised by government agencies against IBM. The company has a civil appeal pending in the Supreme Court from 2017 against the Commissioner of Customs and Central Excise, and another against the large taxpayers unit of the Commissioner of Income Tax in Bengaluru from the same year.
India is a big market for IBM, which on a standalone basis earned revenue of Rs 23,350 crore in fiscal 2018, servicing customers such as Bharti Airtel, the Telangana government and Vodafone<\/a>. The country is also a major hub for software talent for the company. In January, IBM said it had received more than 9,100 patents globally in 2018, with Indian inventors being the second-largest contributor with 800 patents.
In 2016, IBM won a major reprieve after the income-tax department withdrew a 2013 claim seeking $814 million in taxes. The department had raised the demand on the tax exemptions claimed by IBM under the Software Technology<\/a> Parks of India (STPI) rules that allowed tax holiday for companies that focused on software exports.
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