State Tax Service takes active measures to identify violations of settlement procedure upon the product sale and provision of services

State Tax Service of Ukraine, within limits of its functional powers, constantly analyzes activities of taxpayers in various areas of business and conducts active tax control measures in order to detect violations of settlement procedure upon the product sale (provision of services).

Due to interaction with service centers of the Ministry of Internal Forces, information was analyzed on the number of persons who underwent training, retraining or advanced training of drivers and entered by accredited business entities into the Unified State Register of the Ministry of Internal Forces.

Based on the analysis results of received information regarding the number of persons who have completed training and were admitted to the exams and comparing it with declared amounts of income of business entities with a cost of such training in category, it was detected that actual amounts of declared settlements and income are significantly smaller than quantitative mathematical comparison students and tuition fees. Above specified directly indicates high probability of making payments in cash without use of registrars of settlement operations and/or its software version (hereinafter – RRO/PRRO) and/or receiving payment for training in the non-cash form using requisites of third parties.

Main Directorates of the State Tax Service in regions carried out control and verification measures regarding business entities that provide training, retraining or advanced training services for drivers of transport services and in which listed deficiencies were detected during August – September 2024.

During actual audits, were established facts of making settlements without use of RRO/PRRO, notifying the State Tax Service’s authorities about all taxation objects through which activity is carried out, failure to provide full amount of documents that belong to the audit subject, use of labor of hired persons without registration labor relations with them.

Audit reports were compiled, which recorded violations in the total amount of 5.23 million UAH.

State Tax Service once again emphasizes that compliance with requirements of the Law of Ukraine "On use of registrars of settlement operations in trade, public catering and services" in the conduction of economic activities, as well as official registration of labor relations with employees, is a positive reputation of the taxpayer and guaranteed avoidance of fines (financial sanctions).