In compliance with requirements of the “quarantine laws” during 10 months of 2020, the tax auditors conducted 278 audits (19 scheduled, 40 unscheduled and 219 actual inspections). This was reported by First Deputy Head of Main Directorate of the STS in Chernivtsi region Natalia Chernivchan.
Audits added almost 12.2 million UAH of agreed amounts of tax liabilities and 0.5 million UAH of penalties for violation of currency legislation.
Also during the specified period according to the audit results, the negative value of income tax was reduced by 15.4 million UAH and negative value balance, which after the budgetary reimbursement is included in tax credit of the next tax period totaling 3.7 million UAH. Amount of the VAT claimed for budgetary reimbursement was reduced by 2.5 million UAH.
Budget received almost 23.5 million UAH of unpaid tax liabilities during 10 months of 2020 from the accrued amounts according to the audit acts and previous years.
Natalia Chernivchan noted that during the quarantine a moratorium is not imposed on all types of audits, specifically unscheduled documentary audits may be carried out, which are carried out at the taxpayer’s request and on the grounds specified in Sub-paragraph 78.1.7 and 78.1.8 Paragraph 78.1 Article 78 of the Code (reorganization of a legal entity and declaration is submitted with claimed for reimbursement VAT).
Actual audits regarding the accounting issues, licensing, production, storage and transportation of fuel, ethyl alcohol, alcohol beverages and tobacco products are also allowed; targeted use of fuel and ethyl alcohol by taxpayers; equipment of excise warehouses with flow meters and / or level meters; implementation of functions defined by legislation in the production and turnover of ethyl alcohol, alcohol beverages, tobacco products and fuel on the grounds specified in Sub-paragraph 80.2.2, 80.2.3 and 80.2.5 of the Code.
“These are the types of audits that are under the exclusive attention of tax authorities” – emphasized Natalia Chernivchan.
