Gas station network paid 2.9 million UAH of financial sanctions for violating tax legislation

State Tax Service of Ukraine constantly analyzes information available in the STS’s information databases regarding economic activities of business entities that carry out retail sale of fuels and lubricants (fuel). Particular attention is paid to accounting of fuel balances in excise warehouses.

STS analyzed information contained in the ITS “Tax Block”, Unified state register of flow and level meters for fuel level in the tank, information about the manager of excise fuel warehouse, excise fuel depots, fuel tanks, flow meters and information on the final accounting data for volume of turnover (receipt / release) and fuel balances in excise fuel warehouse, etc.

Results of analysis showed the inconsistency of reported data of flow meters / level meters of one gas station network located in one region, data from the Unified register of excise invoices, which indicate movement of fuel, in particular, fuel shortages which in turn may indicate release of fuel without the use of registrars of settlement operations.

Based on the analysis results, the territorial division of actual tax audits organized and conducted 7 actual audits of this gas station network, which confirmed the fact that business entity sold fuel without the use of registrars of settlement operations.

Based on the results of reviewing materials of actual audits, the specified gas station network was applied with financial sanctions in the amount of 2.9 million UAH according to Paragraph 1 Article 17 of Law № 265 for failure to conduct settlement operations through registrars of settlement operations financial sanctions in the amount of 10 percent of the value of products sold in violation and 50 percent for all subsequent violations.

At present, the budget received paid amounts of financial sanctions in full.

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