Risk-oriented control: more than 38 million UAH is paid to the budget following tax audit

Press service of the State Tax Service of Ukraine, published 24 September 2026 at 10:15 Chapter: News

Tax liabilities totaling 38.3 million UAH were additionally assessed following scheduled documentary audit of a major revenue-generating enterprise. The entire amount has already been paid to the state budget.

The enterprise engages in the wholesale of dairy products, eggs, edible oils and fats.

Audit was conducted according to the schedule and based on the risk-oriented approach. It was prompted by a high level of tax risk and analysis results of the taxpayer’s activity.

Audit also resulted in:

- reduction of negative taxation object by 52.1 million UAH;

- reduction of negative VAT balance by 1.4 million UAH;

- prevention of the VAT refunding from the budget amounting to 4.7 million UAH.

Audit revealed violations of tax legislation and regulations governing accounting and financial reporting, which led to the distortion of tax reporting figures and understatement of tax liabilities.

In particular, discrepancies were identified between accounting records and figures reported in the "RI" annexes (tax difference adjustments) schedules of the corporate income tax declarations. Enterprise failed to increase its pre-tax financial result by the amounts of expenses incurred to establish provisions (reserves) for future costs, specifically inventory provision for the value impairment in 2020 and provision related to litigation in 2022.

It was also determined that tax liabilities were not accrued upon the write-off of accounts payable for received products but unpaid – debt that had been classified as uncollectible according to requirements of the Tax Code of Ukraine. It is worth noting that this type of violation has remained a common finding during documentary tax audits in recent years.

One more violation involved the overstatement of the VAT input credit due to discrepancies between amounts listed in the counterparties’ tax invoices and amounts the enterprise claimed as input credit.

State Tax Service’s control and audit activities are conducted according to the National Security and Defense Council of Ukraine decision regarding implementation of legal and organizational measures concerning moratorium on unjustified audits and state agency interference in business operations. Tax control efforts focus on the taxpayers with a high level of risks.