Violations in the amount of more than 93 million UAH were discovered as a result of audit of one of the chain stores

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.

State Tax Service has established that one of the taxpayers who owns a network of stores that sells electronic digital equipment (mobile phones and their accessories) related to technically complex household products and also provides complex services to the population for high-quality communication by the communication means from the leading mobile operators, for a considerable period of time does not report to the State Tax Service about transactions made through registrars of settlement operations (abb. RRO)/software RRO.

On initiative of the State Tax Service, employees of territorial tax audit units organized and carried out 56 actual audits of the network of stores operating in 17 regions of Ukraine and in the Kyiv city in January – February 2023.

In the course of conducting actual audits of the specified chain of stores, the tax authorities discovered and documented legislative violations in terms of procedure for the taxpayer’s settlement transactions for a total amount of more than 93 million UAH.

Based on results of control and verification measures, as well as due to effective control and coordinated work of the tax audit, the taxpayer again declares extortions, which directly affect amount of income received by him and therefore on declaration and payment of taxes.

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.

State Tax Service has established that one of the taxpayers who owns a network of stores that sells electronic digital equipment (mobile phones and their accessories) related to technically complex household products and also provides complex services to the population for high-quality communication by the communication means from the leading mobile operators, for a considerable period of time does not report to the State Tax Service about transactions made through registrars of settlement operations (abb. RRO)/software RRO.

On initiative of the State Tax Service, employees of territorial tax audit units organized and carried out 56 actual audits of the network of stores operating in 17 regions of Ukraine and in the Kyiv city in January – February 2023.

In the course of conducting actual audits of the specified chain of stores, the tax authorities discovered and documented legislative violations in terms of procedure for the taxpayer’s settlement transactions for a total amount of more than 93 million UAH.

Based on results of control and verification measures, as well as due to effective control and coordinated work of the tax audit, the taxpayer again declares extortions, which directly affect amount of income received by him and therefore on declaration and payment of taxes.