Tasks and functions

Main tasks and functions of the Tax Audit Department:

1. Main tasks of the Department are:

1.1. control over compliance with tax legislation and other legislation, control over compliance with which is entrusted to the STS;

1.2. analysis and risk management in the part of forming a plan-schedule for conducting documentary scheduled audits of taxpayers;

1.3. compiling and following up the plan-schedule for conducting scheduled document audits of taxpayers;

1.4. organization of audits, including compliance with statutory deadlines for making payments in foreign currency, cash payments for goods (services), settlement operations and the availability of licenses for conducting types of economic activity that are subject to licensing according to the law, actual audits of taxpayers on issues of using labor of hired employees without proper registration of labor relations and payment of income by employers in the form of wages without paying taxes to the budget, as well as implementation of entrepreneurial activity by an individual without state registration, legality of the VAT reimbursement.

2.Department performs the following main functions:

2.1. methodological support of control and verification work;

2.2. analytical and information support of control and verification work;

2.3. organization and coordination of work of the sub-departmental structural units of the STS’s territorial bodies regarding the information exchange with competent bodies of foreign countries upon a request on issues falling within the competence of structural unit;

2.4. analysis and risk management in the part of forming a plan-schedule for carrying out planned documentary audits of taxpayers;

2.5. organization and coordination of work of the STS’s territorial bodies regarding preparation and implementation of the plan-schedule of planned document audits of taxpayers;

2.6. organization of documentary audits;

2.7. organization of actual audits of taxpayers;

2.8. maintaining the State register of registrars of settlement operations;

2.9. organization of control over the targeted use of humanitarian aid;

2.10. organization of work and implementation of control over the application of administrative arrest (seizure) of the taxpayer’s property and/or suspension of expenditure transactions on their bank accounts;

2.11. implementation of Agreements on the automatic information exchange on financial accounts (FATCA and СRS) with competent authorities of other states;

2.12. coordination of work of the STS’s structural units on issues of organization and implementation of internal control in the STS;

2.13. organization and control over provision of administrative services;

2.14. formation and maintenance of Register of budget subsidy recipients;

2.15. organization and control over legality of budgetary reimbursement of the value added tax (VAT) (within the competence of structural unit);

2.16. conduction of, in cases provided for by the law, proceedings in cases of administrative offenses (within the scope of competence);

2.17. application of fines (financial sanctions) for late submission of reporting established by the law, control over compliance of which is entrusted to the STS and basing on the taxpayers’ audit results, fines (financial sanctions) to payers of single contribution for violation of legislation on the single contribution.