In the State Tax Service (GNS) decided to restore the temporarily discontinued of the quarantine period documentary and factual checks of individuals with a high degree of risk of non-payment of taxes and fees. In particular, we are talking about those payers whose incomes for the year exceed UAH 20 million.
This follows from promulgated on the website of the State Tax Service of the draft document on amendments to the Resolution of the Cabinet of Ministers of February 3, 2021 No. 89 “On the reduction of the term of the limitation in terms of the moratorium on certain types of inspections“. At the moment, the project is undergoing public discussion until July 4.
According to the explanatory note to the document, today in Ukraine there is still a moratorium on certain types of inspections, which was introduced on March 18, 2020. As a result, a significant part of business entities that have risks of non-payment of taxes, remain unchecked, while working without quarantine.
“In the event of the lifting of the moratorium on documentary scheduled inspections of taxpayers who are individuals with an income of more than UAH 20 million, in 2021 450 self-employed persons will be subject to verification (including those that were suspended in 2020). At the same time, the amount of additional revenues to the budgets of all levels may amount to UAH 45.4 million, “the note says.
In particular, the draft decree, which was developed at the State Tax Service, it is proposed to allow these types of inspections:
-
temporarily suspended documentary inspections of individuals with the amount of income received for the previous reporting year in an amount that exceeds UAH 20 million, and actual inspections that began before March 18 in 2020 and were not completed;
-
documentary checks of individuals with the amount of income received for the previous reporting year in an amount that exceeds UAH 20 million, the right to conduct which is provided in compliance with the requirements of paragraph 77.4 of Article 77 Tax Code (i.e. with the obligatory delivery to the taxpayer of a copy of the order to conduct a scheduled documentary audit 10 calendar days before the start of such an audit);
-
documentary unscheduled inspections on the grounds specified in subparagraphs 78.1.5, 78.1.21 of paragraph 78.1 of Article 78 Tax Code (this means cases when the taxpayer has submitted objections to the act of an already conducted audit or a complaint against the decision of the tax authority, and in this regard, a revision of the circumstances is required, as well as in the case of receiving information or documents from foreign government agencies regarding issues that were the subject of a previous audit );
-
documentary unscheduled inspections of business entities that make payments of income received by a non-resident with a source of their origin from Ukraine (in terms of the legality of applying tax exemption or a reduced tax rate provided for by the relevant international treaty of Ukraine at the time of such payment, in case of receiving responses from foreign competent authorities );
-
documentary unscheduled inspections of individuals who receive income not related to the implementation of entrepreneurial or independent professional activities, in the amount of more than UAH 20 million per year and have a risk of non-payment of taxes and fees;
-
actual inspections of taxpayers who carry out the sale of technically complex household goods that are subject to warranty repair, sale of medicines, medical devices and the provision of paid services in the field of healthcare, realization of jewelry and household products made of precious metals, precious stones, precious stones of organogenic formation and semi-precious stones.
Tax officials note that one of the basic sources of additional budget revenues are receipts from control and verification activities. Concerning lifting the moratorium on the above inspections will lead to additional budget revenues.
“In the future, a ban on documentary and factual inspections may cause a potential increase in the number of tax offenses in the absence of proper control, and this, in turn, will negatively affect the completeness of taxes, fees, payments to the budgets,” the State Tax Service summarizes.
As reported OBOZREVATEL, in the State Tax Service new division created – Department of Tax Investigations. The purpose of his work is to increase the tax efficiency of taxpayers and increase the level of voluntary tax payment.
–
