Tax officials exposed scheme of unregistered work of coaches in a sports club: violators received administrative protocols

Employees of the Tax Audit Department of Main Directorate of the State Tax Service in Kyiv city, during actual audit of one famous sports club, detected individuals who were working without state registration. 

Coaches posed as a club employees, but as audit revealed, they were only tenants of sports equipment and part of the sports club premises. They provided coaching services without state registration as business entities.

Tax officials recorded all the facts of illegal entrepreneurial activity. Administrative protocols were compiled against individuals. 

Tax officials sent administrative violation protocols to the court for decisions to impose fines on violators.

Sanction for violation of Article 164 of the Code of Ukraine on Administrative Offenses regarding conducting entrepreneurial activities without state registration is up to 85 thousand UAH.