Main Directorate of the STS in Luhansk region reported that 172 actual audits were carried out in 2019; also tax specialists participated in 26 documentary audits in the sphere of cash payments during January-December 2019. According to their results, amount of 3 million 962 thousand UAH of sanctions were accrued to the taxpayers. Main Directorate of the STS in Luhansk region noted that at present there are 2 thousand 866 registrars of calculated operations (RCO). Total amount of revenues over January-December 2019 was 4 billion 963 million UAH.
It should be reminded that obligation for the use of registrars of calculated operations by the business entities is prescribed by provisions of Paragraph 296.10 Article 296 of the Tax Code of Ukraine and Article 9 of the Law of Ukraine № 265 “On application of registrars of calculated operations in the sphere of trade, catering and services” dated 06.07.1995.
At the same time please note that penalties (financial) sanctions will be applied according to legislative requirements to business entities that have not registered registrars of calculated operations, particularly: for violation committed the first time – 1 UAH; for each subsequent violation – 100% of the value goods that were sold with violation.