Natalia Ruban: task of STS auditors is to strengthen analytical work and pay attention to risk payers
Given the limited opportunities for full implementation of tax control, the total contribution of tax audit units to the budget amounted to 5.2 billion UAH during 9 months of 2020. This was stated by Deputy Chairman of the STS Natalia Ruban during meeting of the STS Board.
According to her, the main emphasis of tax audits was on the completeness of declaring and paying value added tax, as well as the excise tax.
Thus, 1.8 billion UAH was provided to the budget. Negative value of the income tax object was also reduced by 10.8 billion UAH, which prevented non-payment of tax in the future by 1.9 billion UAH. In addition, balances of negative VAT value were reduced and amount of the VAT claimed for reimbursement was reduced by 1.5 billion UAH.
“At present, the STS auditors work within the established quarantine. We focused on analytical work and risk analysis. Currently, actual audits on the production and turnover of excisable products, documentary audits on VAT reimbursement are carried out, including by the payer’s request.” – emphasized Natalia Ruban.
One of current areas of the STS work is to ensure audits of individuals – entrepreneurs for liquidation at the payer’s request.
Of the 1.3 million individuals – entrepreneurs who are in a suspension state as of the 1st of January 2020, the number of 452 thousand can be liquidated without documentary audits.
After lifting moratorium on liquidation audit as of the 8th of August 2020, the STS has intensified work on this issue.
Revival of this work should reduce cases of mostly fair entrepreneurs’ claims to the STS due to difficulties of terminating their activities.
Particular attention is also paid to exposing money-laundering schemes. 2659 suspicious financial operations were identified during 9 months of 2020. Collected information was further transferred to the State Financial Monitoring Service.
“Important sphere of work of the anti-money laundering units is to conduct analytical research based on materials provided by the law enforcement agencies and information of tax service units, documenting facts, drawing conclusions and further transfer of criminal proceedings for investigation.” – stated Natalia Ruban.
During January – September 2020, the number of 1064 analytical researches was conducted, of which 25% (261) on the initiative of tax specialists, 75% (803) – on the initiative of law enforcement agencies.
Such statistics indicate a significant activity, mainly due to increased cooperation with law enforcement agencies.
According to consideration results of compiled researches, information on the commission of 281 criminal violations totaling 5.6 billion UAH was entered into the Unified register of pre-trial investigations.
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