Non-use of registrar of settlement operations during the sale of products through a chain of stores for more than 43 million UAH was exposed

Tax officials during audit of one enterprise of Khmelnytskyi region exposed the non-use of registrar of settlement operations during the sale of foreign food products of unknown origin through a chain of stores for more than 43 million UAH.

Entity, using controlled individuals – entrepreneurs registered on the simplified taxation system, created a scheme of selling food products for cash and through bank payment POS-terminals to end customers without reflecting such operations in accounting in order to minimize tax liabilities.

Audit established that the specified entity:

- provided part of leased premises in the sublease to individuals – entrepreneurs at a reduced cost;

- supplied products for sale;

- carried out collection of trade revenue of both own and individuals – entrepreneurs;

- submitted its own tax reporting, as well as tax reporting of controlled entrepreneurs from one IP address.

In addition, the vast majority of individuals – entrepreneurs were employees of the specified entity.

As follows, the STS’s auditors fully proved and documented fictitiousness of sales operations through individuals – entrepreneurs registered on the simplified taxation system.

Financial sanctions totaling more than 4.3 million UAH were applied to the violating entity according to decision of the supervisory authority.

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