Audits, electronic tools, risks, block of tax invoices, impossibility of fulfilling tax obligations due to the force majeure circumstances, return of foreign exchange earnings. Such questions were raised by the business community of Ternopil region during the meeting with acting Head of the State Tax Service Lesya Karnaukh.

More than 50 representatives of regional business entities joined meeting with the State Tax Service’s team. They talked about their daily work, dealt with tax innovations and looked for ways to improve business environment.

Among the main questions:

- Digitalization

Demand for the new electronic tools is considerable. It saves time and resources. Today, the State Tax Service provides more than 130 services electronically. Digital analytical tools are being developed – tax revenue dashboard, TAX Control widget, which helps detect violations in trade, services or public catering, and system of the automated tax debt write-off is being improved. 

The plans include modernization of the taxpayer's Electronic cabinet, introduction of the E-excise, automation of the in-place audits.

- E-audit

System has been implemented since the beginning of this year. It is not about complications, but about transparency, automation and reducing human factor. Currently obligation to submit the SAF-T UA for large taxpayers is established only in the case of request from the tax authority during a documentary audit and according to legislative requirements.

- Audits and cooperation with the law enforcement agencies

During the meeting, complaints were heard about constant audits. As soon as the State Tax Service’s audit is completed, representatives of the Economic Security Bureau immediately arrive. And the entrepreneur is actually going through the same process a second time.

"My position is clear – the payer should not constantly prove that he/she is right. We are developing cooperation with the Economic Security Bureau and working on improving exchange of information in the automatic mode" – Lesya Karnaukh said.   

She noted that the State Tax Service actively cooperates with other law enforcement agencies. The principle is simple: there is a violation – the case has a logical conclusion, there are no violations – the entrepreneur should not worry and be afraid.

- Actual audits of the State Tax Service

State Tax Service has already reduced them by a third since the introduction of moratorium. And the new audit plan was formed taking into account a risk-based approach.

Given specifics of the region, a separate block is farmers and the yield question. In particular, regarding the block of tax invoices and falling into risk due to the yield indicator.

According to acting Head of the Service, position of the State Tax Service is clear: everything is based exclusively on analytics and clear calculations.

Meeting participants also talked about methodology for calculating yields, use of the State Statistics Service’s data, analysis of land areas and real indicators. Analytics has become deeper. And it is what determines risks. 

“We will continue dialogue in the regions, regular meetings. Filling the budget depends on each taxpayer” – noted acting Head of the State Tax Service.

She also instructed leadership of Main Directorate of the State Tax Service in Ternopil region to conduct regular dialogue with communities. After all, tax questions are always relevant for them, so it is necessary to provide maximum assistance and high-quality consultations to the taxpayers.