State Tax Service supervises activities of the unscrupulous business entities

Press service of the State Tax Service of Ukraine, published 13 July 2022 at 09:52 Chapter: News

State Tax Service within the scope of its functional duties constantly monitors activities of the unscrupulous business entities.

According to information received from the Actual audit department of Main Directorate of the State Tax Service in Khmelnytskyi region, there were several cases in the territory of the region of deliberate evasion of reflection completeness of gross income by the single tax payers, which is unacceptable, especially in conditions of the martial law in Ukraine.

During analysis of reporting information of a number of the single tax payers, facts of declaring zero income for quite long periods, provided that their business units were functioning, were revealed. During the audits of activities of these payers, it was established that they actually receive income, but issue non-fiscal checks to consumers during the sale of goods (services).

Taking into account the findings and with the aim of establishing real indicators of received average daily income of such subjects, the timekeeping - observations (process of direct observation of the taxpayer’s business activities) were carried out, during which it was recorded that they received income in the amount of 30 to 50 thousand UAH per day.

This indicates the reveal of gross legislative violations, which after an end of the martial law will become the basis for charging corresponding amounts of financial sanctions and depriving the violators of the right to use the simplified taxation system.

In addition, we inform that as a result of measures taken by the Main Directorate of the State Tax Service in Khmelnytskyi region, the audited business entities have resumed settlement operations using the PRO/PRRO and according to data of the PRO data accounting system, the average daily officially declared turnover of such business entities corresponds to the established during the timekeeping-observation.

Work on identifying and stopping gross violations of tax and related legislation is carried out constantly.