Violations in the amount of more than 3.4 million UAH were established based on the audit results of one stores chain

State Tax Service on an ongoing basis monitors compliance with tax legislation and other legislation of Ukraine by business entities that carry out settlement operations in trade, public catering and services.

It was established that one chain of family shopping stores in each trading hall sells the same products at the same time by several individuals – entrepreneurs (different business entity is at each cash register).

In addition, it was found that such individuals – entrepreneurs sell products without issuing settlement documents of the prescribed form and content for the full amount of transaction.

On the initiative of the State Tax Service, employees of territorial tax audit departments organized and simultaneously conducted 17 actual audits of the chain of family shopping stores operating in the territory of Vinnytsia, Zhytomyr, Kyiv, Khmelnytskyi, Cherkasy and Chernihiv regions.

During the actual audits of the specified stores chain, tax officials discovered and documented significant violations of tax legislation for a total amount of more than 3.4 million UAH.

In addition, it was established that activities in the trade sphere were carried out by employers in violation of legislation regarding conclusion of employment contracts and registration of labor relations with hired persons, in particular, 24 persons were documented who were allowed to perform their obligations without submitting a notification of their employment to the State Tax Service.

Along with this, during the actual audits of the chain of family shopping stores, the tax audit employees conducted time tracking of business activities of unscrupulous taxpayers, according to the results of which in all cases the average daily profit made through the registrars of settlement operations increased from 40 to 1700%.