Main Directorate of the STS in Chernivtsi region reported that business representatives of the region applied for budgetary reimbursement of the value added tax in the amount of 41.4 million UAH during January-February 2020. This is 14.6 million UAH more than in the same period of 2019.
Herewith, the number of declarants for budgetary reimbursement has decreased by 25%, from 80 taxpayers to 60.
As of the beginning of March 2020, including the non-reimbursed VAT balance, the taxpayers received 30.7 million UAH to the current accounts.
It should be reminded that since the 1st of February 2020, the updated Procedure for suspension of registration of the tax invoices / calculation adjustments, approved by the Resolution of the Cabinet of Ministers of Ukraine № 1165 as of 11.12.2019, has been in force.
For the SMCOR system to work reliably, the Risk Assessment Criteria is constantly being refined. But at the same time this does not exclude risks – nine VAT taxpayers were detected at applying for wrongful VAT reimbursement for the total amount of almost 0.8 million UAH during January-February 2020.
