Tax control measures regarding business entities that make settlements with consumers for sold products are ongoing

State Tax Service of Ukraine reminds that its territorial tax audit units on the ongoing basis actively monitor and analyze information about business entities, that make settlements with consumers for sold products (provided services).

Based on results of such analysis, employees of Tax audit unit of Main Directorate of the State Tax Service in Kyiv city identified business entity that operated in a cafe-shop on territory of Kyiv city and made settlements through bank POS terminal without use of registrar of settlement operations (abb. RRО) and issuing cashier's checks to consumers.

It should be noted that according to results of actual audit of individual-entrepreneur who was on the simplified taxation system, it was established that settlement operations were carried out over a long period of time without use of RRO in the amount of more than 5.3 million UAH, as well as use of labor of employee without proper registration labor relations.

Violation of requirements of the Law of Ukraine № 265/95-VR as of 06.07.1995 "On use of registrars of settlement operations in trade, public catering and services" provides for application of a fine (financial sanction) to violator in the amount of almost 700 thousand UAH.

In addition, copies of audit materials regarding established violation of labor law requirements have been sent to the Central Interregional Office of the State Labor Service for consideration and making appropriate decision.

State Tax Service draws the attention of taxpayers to the inadmissibility of violating current legislation, making settlements with consumers for sold products (provided services) without use of RRO and without issuing relevant settlement documents.

State Tax Service of Ukraine offers to inform about such cases in the "StopViolationBot" chatbot of "Telegram" messenger.