4.7 thousand risky business entities – legal entities are included in the plan-schedule of audits for 2022

Pursuant to Article 77 of the Tax Code of Ukraine and according to requirements of Order of the Ministry of Finance of Ukraine as of 02.06.2015 № 524 “On approval of Procedure for forming the plan-schedule of documentary scheduled audits of taxpayers”, the STS formed schedule of documentary audits for 2022 and posted it on its web portal on December 24, 2021.

In total, the plan-schedule for 2022 includes 4.7 thousand risky business entities – legal entities.

All entities selected for schedule have the taxpayers’ risk criteria regarding their business activities. At the same time, 2.3 thousand business entities (49%) have 3 or more risks of non-payment of high taxes.

Entities with the following risks were selected for audits:

level of tax payment is lower than level of payment in the relevant industry;

availability of information regarding non-confirmation of the actual acquisition;

presence of relations with counterparties that are wanted, liquidated, bankrupt, etc.;

receivables exceed accounts payable more than 2 times.

It is possible to get acquainted with the plan-schedule of audits for 2022 on the STS’s web portal at the link Activity / Plan and reports of work / Plan-schedule of documentary planned audits for 2022.

Communicate with the State Tax Service remotely using the “InfoTAX” service