Main Directorate of the STS in Ivano-Frankivsk region reported that tax specialists of Ivano-Frankivsk region conducted 76 documentary audits of business entities, of which 31 – legal entities and 45 – individuals-entrepreneurs and self-employed individuals during January-February 2020. Result of accrued tax liabilities has amounted 42.8 million UAH.
Tax specialists noted that compared to the same period of 2019, the number of documentary audits of legal entities has decreased by 29.5% and by 34% of individuals-entrepreneurs.
Herewith, the number of actual audits of business entities has increased by 64% and amounted 59 such audits. According to their results, the agreed financial sanctions totaling 860.0 UAH thousand were additionally accrued.
It should be reminded that controlling authorities have the right to conduct documentary (planned or unplanned; on-site or off-site) and factual audits according to Paragraph 75.1 Article 75 of the Tax Code of Ukraine.
