Distribution of risky tax credit for 12.5 million UAH was prevented in Rivne region
Specialists of Main Directorate of the STS in Rivne region in cooperation with colleagues from Odessa region prevented distribution of risky tax credit for 12.5 million UAH by one regional enterprise within the framework of the tax invoices registration monitoring.
Particular attention was paid to the “preparatory actions” of the specified business entity, which indicated the possibility of such distribution: change of place of registration (enterprise “moved” from Odessa to Rivne region), change of name, leader and founder. After the change of registration place in the beginning of September 2020, the enterprise made an attempt to form a limit due to registration of adjustment calculations to tax invoices compiled in 2017-2019 to the value added tax system of electronic administration.
In fact, the enterprise was allegedly “returned” sold through a retail network vouchers to replenish one of the mobile operators and other goods in the amount of 12.5 million UAH of the VAT.
Registration of submitted adjustments to the tax invoices was suspended due to the available risk signs with a suggestion to provide explanations about transactions and copies of documents confirming their actual implementation. However, as of the 14th of September 2020, such confirmations, as well as complaints about the registration suspension of adjustment calculations to tax invoices were not received by the State Tax Service.
As follows, the possibility of tax invoices registration by the specified enterprise for the tax credit formation with signs of fictitiousness for enterprises of the real sector of economy was prevented.
