Tax officials counteract the pseudo-tax schemes used by individual manufacturers to evade the VAT

Auditors of Main Directorate of the STS in Khmelnytsky region, in the course of documentary audit of one soybean oil producer, which was also worked out within a framework of tasks of the Temporary Commission of Inquiry of the Verkhovna Rada of Ukraine, revealed registration of operation for the production of this and other products under contracts for processing of the toll raw materials, which have obvious signs of pretense.

It was detected that the “givers” did not have opportunity to pre-purchase or grow soybeans on their own due to the lack of necessary conditions.

After all, all subjects in the pseudo-supply chains did not have labor resources, land owned or leased, agricultural machinery, did not purchase seeds, fertilizers, fuels and lubricants. The purchase of soybean storage and transportation services from other entities was also not declared and documents required for drawing up raw materials by road were not submitted for verification.

Therefore, the tax officials made a reasoned conclusion about the unreality of operations for the production of finished products on toll terms and actual free delivery outside the terms of executed operation. This was a basis for additional accrual of the VAT liabilities in the amount of almost 7 million UAH, as well as reducing declared indicators for budgetary reimbursement and the negative VAT value by a total of 34.7 million UAH.

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