Emphasis in the work of tax audit is shifted to the analytical component

State Tax Service of Ukraine during the martial law provides control over activities of economic entities in trade, public catering and services by conducting actual audits.

First of all, organizing and conducting such audits, the State Tax Service processes information about citizens’ complaints, appeals of people’s deputies of Ukraine, public authorities, etc.

At the same time, the State Tax Service conducts a constant analysis of the taxpayers’ activities to identify facts of possible legislative violations, which are controlled by tax authorities.

Regional tax authority on a behalf of the State Tax Service organized and conducted actual audit of one gas station in Zhytomyr region, during which facts of possible violations were revealed.

Timekeeping of business operations was carried out as an additional control measure during the actual audit.

Timekeeping is a process of monitoring the taxpayer’s business activities, which is carried out during the actual audits and used by regulatory authorities to establish real indicators of the taxpayer’s activities carried out at the appropriate place of its conduct.

According to the audit results, a number of violations of settlements procedure were revealed. In addition, according to the timekeeping results of business operations, the proceeds from sale of fuel increased almost by 10 times, which indicates that the taxpayer is hiding actual volume of fuel sales and tax evasion.

Appropriate penalties (financial sanctions) will be applied to the violator and the State Tax Service will continue to use all powers entrusted by the law to ensure control over the taxpayers’ activities.