During a documentary audit of one butter and cheese enterprise-producer in Khmelnytsky region, that was working out within a framework of tasks of the Temporary Commission of Inquiry of the Verkhovna Rada of Ukraine, the tax officials identified operations that are not typical for main activity of the specified producer.
The purchase of more than 17.5 thousand tons of sunflower seeds with a total cost of 180 million UAH was recorded. However, as it turned out, neither among the payer’s direct “suppliers”, nor among their “contractors” there were no entities that could produce, store and supply the sunflower seeds.
All these entities had no labor resources, owned or leased land, agricultural machinery, no purchase of seeds, fertilizers, fuels and lubricants. The purchase of services for storage and transportation of the sunflower seeds from other real business entities was also not declared.
This became a basis for tax officials to conclude that the purchase of sunflower seeds from unreal “counterparties” is unrealistic and to determine that the relevant products were obtained free of charge from unknown source. Accordingly, the enterprise-producer received additional accrual of the VAT monetary liabilities for violations, as well as additional accrual of the corporate income tax for a total amount of 59 million UAH.
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