Tax officials detected violations of conducting settlements and labor legislation during audit of cafe

Press service of the State Tax Service of Ukraine, published 04 March 2024 at 15:07 Chapter: News

Tax audit units carry out explanatory work on the ongoing basis, in particular, on matters of conducting business by economic entities with obligatory obtaining of permits for conduction of economic activities, issuing appropriate accounting documents to consumers conducting settlements, as well as inadmissibility of cases of using the labor of hired persons without proper registration.

According to the analysis results of economic activity of cafe in one region, facts were revealed that indicate possible legislative violations in terms of conducting settlements and labor legislation.

Actual audit confirmed use of hired labor of persons without proper registration, as well as violations of requirements of the Law of Ukraine "On the use of registrars of settlement operations in trade, public catering and services".

However, documents related to the audit subject were not provided in full during the audit.

According to the actual audit results, violations were recorded for the total amount of 197 thousand UAH.

State Tax Service emphasizes that compliance with requirements of the Law of Ukraine "On the use of registrars of settlement operations in trade, public catering and services" conducting commercial activities, as well as official registration of labor relations with employees, is a good reputation of the taxpayer and guaranteed avoidance of fine (financial sanctions).

Creation of comfortable conditions for doing business, interaction with taxpayers based on principles of partnership, transparency and openness are priorities of the State Tax Service of Ukraine.