Tax officials audited activity of business entity that sold products at the expense of “E-Pidtrymka”

Press service of the State Tax Service of Ukraine, published 09 February 2022 at 09:12 Chapter: News

State Tax Service on a regular basis monitors information from external sources, analyzes available the STS’s databases and constantly audits places of excisable products sale for control over the retail sale on the excisable product market, prevention of the counterfeit sale (in the retail network) without excise tax stamps and / or with forgery signs of excisable products. 

Media disseminated information about the business entity that sold alcoholic beverages and food products under the guise of books at the expense of “E-Pidtrymka”.

Main Directorate of the STS in Kyiv region, according available the STS’s databases, established that two individuals-entrepreneurs with registered registrars of settlement operations (abb. RRO) operated at the published address.

One individual-entrepreneur (registered on the general taxation system) has a license for the retail sale of alcoholic beverages and tobacco products, herewith the STS has not received data on settlement operations for a long time. Another (single tax payer) reports on settlement operations with formation of settlement documents (RRO checks) with the products title “Food” and “Books”.

Main Directorate of the STS in Kyiv region has established sale of excisable products without issuance of relevant settlement documents in January 2022 during the audit of store at the address of specified individuals-entrepreneurs.

Territorial division of actual audits organized actual audit according to the pre-verification analysis results and preliminary examination results.

Prior to audit, the non-cash settlement operations were carried out for the purchase of cognac and cigarettes of well-known brands, with bank terminal checks and fiscal checks indicating the “Food” product.

Audit results revealed:

sale of alcoholic beverages and tobacco products carried out by individual-entrepreneur – single tax payer without obtaining licenses for the retail sale of alcoholic beverages and tobacco products;

usage violation of the simplified taxation system;

seller carries out settlements with consumers, who at the audit time was not in employment relationship with individual-entrepreneur.

Estimated amount of fines (financial sanctions) is more than 50 thousand UAH.

In addition, during the audit a call was made to employees of the National Police of the Kyiv region, who drew up a report on an administrative offense under Part 1 Article 164 of the Code of Administrative Offenses; the remains of alcoholic beverages and tobacco products with estimated cost of more than 20 thousand UAH were seized from illegal turnover.

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