Ruslan Kravchenko: State Tax Service specifies list of grounds for classifying payer as risky

State Tax Service has updated directory of the taxpayer risk codes. They are used by the State Tax Service’s commissions considering questions about the taxpayer’s compliance with risk criteria. 

This was announced by Head of the State Tax Service Ruslan Kravchenko on his Facebook page.

"This is another step towards transparency and clarity in communication with business. We have already submitted to the Ministry of Finance our suggestions for changes to Procedure for registration suspension of tax invoices. Now we are improving work of commissions so that the taxpayers clearly understand why they were included in the list of risky ones" – stated Ruslan Kravchenko.

Main changes are as follows: 

- tax information codes that do not apply to manufacturers or service providers, or vice versa, are used only for these categories of payers, are clarified;

- analysis period of transactions with risky counterparties is changing – now only transactions carried out not earlier than decision on the counterparty’s riskiness will be taken into account.

Several new codes are being introduced. They will apply to:

- dubious transactions for procurement of large volumes of services or works without real conditions for their implementation;

- involving the VAT non-payers in transactions without necessary resources to perform the specified work;

- product export of unknown origin under the economic support regime;

- payer’s absence at the tax address, which makes it impossible to conduct documentary audit.