Practical aspects of work with tax risks were discussed at the STS

“Practical aspects on the organization of work with tax risks” – was the topic of a seminar-meeting chaired by acting Chairman of the State Tax Service of Ukraine Yevhen Oleinikov with participation of the First Deputy Chairman of the STS Natalia Ruban, heads of relevant departments, divisions and heads of territorial bodies of the STS.

Yevhen Oleinikov outlined main working vectors of the State Tax Service of Ukraine, identified priorities of its activities in the near future and focused on the implementation of an integrated approach to work with tax risks.

Acting Chairman of the STS stressed a need to change the model of service. He noted that the STS has long used a risk-oriented approach – in fact, from the moment of its creation was carried out selection of payers and risk analysis based on the tasks that were set at that time. But to date functioning system of the State Tax Service is changing significantly.

“State Tax Service has been a body with fairly strong law enforcement function since 1995. At that time, a linear system of dealing with tax risks was being built. Tax authorities tried to implement everything they had earned during the audits and after that the work was aimed at defending its results. Power unit accompanied most of these stages. Today, the tax police has ceased to exist, ie the model has been changed completely. In fact, function of proving violations of tax legislation, as well as function of dealing with tax risks will be entrusted to the State Tax Service. It is we who will have to ensure effectiveness of this work” – emphasized Yevhen Oleinikov.

According to him, to replace a linear system, the Comprehensive tax risk response system is already being implemented, which makes it impossible to monopolize the tax risk identification by one unit and makes the risk identification process more efficient.

“Information that tax officials work with should turn into a clear, logical sequence of argumentations that prove that available evidence suggests that the taxpayer’s actions or omissions create possibility of the non-declaration or incomplete declaration of liabilities.” – stated Yevhen Oleinikov.

Comprehensive approach gives opportunity to the State Tax Service to have a generalized view of the tax risks and after identifying the risk, a set of response measures is jointly determined.

First Deputy Chairman of the STS Natalia Ruban focused attention of heads of departments and territorial bodies of the STS on qualitative implementation of the Comprehensive tax risk response system, because it depends on quality of the tax administration process and all its components.

Participants of the seminar also discussed organization of work with tax risks, quality of court support regarding registration of tax invoices / adjustment calculations in the Unified register of tax invoices and decisions of regional commissions on the inclusion of taxpayers in the risk category, tax administration and provision of services to taxpayers, etc.

During the consideration of discussion aspects, heads of regional departments of the State Tax Service had opportunity to share practical experience.

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