During January-December 2019, the Main Directorate of the STS in Odessa region carried out 1224 audits. Compared to the same period last year, the number of documentary audits has decreased by 24%.
According to the results of documentary audits, the reconciled tax liabilities (including financial sanctions) have amounted 3.3 billion UAH – this is 2.6 billion UAH more than in 2018.
It should be reminded that according to Article 77 of the Tax Code of Ukraine, the scheduled documentary audits should be envisaged in the schedule of scheduled documentary audits of the taxpayers.
Taxpayers who are at risk of the non-payment of taxes and fees, failure to comply with other legislation that is vested to the supervisory authorities are selected to the schedule of documentary scheduled audits of the taxpayers. Therefore, the conscientious taxpayers do not fall under the control measures of the tax service.
Frequency of scheduled documentary audits of the taxpayers is determined by the degree of risk in the activity of such taxpayers which is divided into high, average and low. Low-risk taxpayers are included in the schedule no more than once every three calendar years, average - not more than once every two calendar years, high - not more than once per the calendar year.
Schedule of Documentary Scheduled Audits of Taxpayers for 2020 is available on the official web portal of the STS of Ukraine by the link: https://tax.gov.ua/diyalnist-/plani-ta-zviti-roboti-/.