203 business entities applied for the reimbursement of the value added tax to current accounts during 2019 in Ternopil region. Total claimed amount was 698.3 million UAH. 166 legal entities claimed reimbursement in the amount of 662 million UAH of the VAT, in turn private entrepreneurs - 36.3 million UAH – this is 179 million and 12.7 million UAH more than in 2018, respectively.
As of the beginning of 2020, the taxpayers received reimbursement of 717.6 million UAH of the value added tax to current accounts from the state budget – this is 282.2 million UAH more than last year. Particularly, 35.6 million UAH was returned to private entrepreneurs and 682 million UAH of the VAT to legal entities.
In 2019, according to the result of authorized audits tax officials prevented reimbursement of 3.6 million UAH of wrongfully claimed VAT – this is 400 thousand UAH more than in 2018.
As of the beginning of January 2020, the total balance of declared non-reimbursed VAT to current accounts has amounted 100 million UAH, whereas the audits and procedure for budgetary reimbursement prescribed by the requirements of the Tax Code of Ukraine are still ongoing regarding 84 million UAH and another 16 million UAH are under judicial and administrative proceedings.