Specialists of the Main Directorate of the STS in Ternopil region concentrate attention at legal employment of hired labor in the region, payment of wages to employees in due and full amount, transfer of relevant taxes to the budgets. Means of influence included explanatory work, audit and joint activities with the local self-governments. Thus, according to the results of the explanatory work with heads of business entities who allowed arrears in wage and tax payments, employees received 21.8 million UAH of wage arrears. These entities transferred 7.1 million UAH of the personal income tax and 5.5 million UAH of the single social contribution to the budgets.
Jointly with local authorities that carry out monitor compliance with the wage legislation, the tax authorities conducted an explanatory work with the heads of 1233 business entities. Therefore, 1173 (95%) of them increased level of paid wages to their employees. Additional revenues to the budgets have amounted 19.9 million UAH, of which 9 million UAH was a personal income tax and 10.9 million UAH the single social contribution.
Last year, the tax specialists conducted 80 audits of the taxpayers who paid wages and other income to citizens with violation of the tax and other legislative requirements (single social contribution). At the same time, they audited activity of 54 business entities - legal entities and 26 private entrepreneurs. Violators were charged with 23.9 million UAH of taxes and fees (fines and penalties), of which 9.6 million UAH was the personal income tax, 3.1 million UAH of the single contribution and a 1 million UAH of the military levy.
Due to the intensification of explanatory work, the labor relations were registered with 3022 employees in December 2019.