STS informs taxpayers about their risks regarding the non-payment of taxes

published 06 July 2021 at 09:08 Chapter: News

STS informs business entities – legal entities through the “Electronic Cabinet” about risks regarding the non-payment of taxes. Information about such risks is used in the formation of schedule of documentary scheduled audits.

Order of the Ministry of Finance of Ukraine as of 02.06.2015 № 524, registered at the Ministry of Justice of Ukraine on 24.06.2015 №751 / 27196 with amendments, approved the Procedure for forming a plan-schedule of documentary scheduled audits of taxpayers, list of risks and their division by importance (high, medium, insignificant).

Calculation of risks regarding the non-payment of taxes for selection and inclusion of taxpayers to the schedule is carried out by information and communication system of the STS on a quarterly basis according to the taxpayers’ tax reporting and using other information from the STS’s databases. Result of calculation is taken into account when forming a plan-schedule of documentary scheduled audits of taxpayers for a year.

On 05.07.2021 in the “Electronic Cabinet” was carried out a reflection of the taxpayers’ information about existing high risk criteria according to results of their activities in 2020 and correctness of calculation, completeness and timeliness of personal income tax payment, as well as military levy and single contribution to obligatory state social insurance for 2019.

In this way, the taxpayers have opportunity to independently assess the probability of documentary scheduled audits.

At the same time please note that schedule of documentary scheduled audits of taxpayers for 2021 was formed taking into account the taxpayer’s activity for 2019 and 9 months of 2020 and was published on website of the STS on 24.12.2020.

Communicate with the State Tax Service remotely using the “InfoTAX” service