Main Directorate of the STS in Odessa region conducted 144 audits, including 64 unplanned and 80 unscheduled audits in January-February 2020. Number of documentary audits has decreased by 37% compared to the same period of 2019.
As a result of the documentary audits, accrued tax liabilities (including financial penalties) have amounted 395 million UAH – this is 329 million UAH more than in January-February 2019.
It should be reminded that according to Article 77 of the Tax Code of Ukraine, documentary scheduled audits should be envisaged in the plan-schedule of documentary scheduled audits of the taxpayers.
Plan-schedule for conducting documentary planned audits of the taxpayers shall contain selected taxpayers who have the risk of non-payment of taxes and fees, non-compliance with other legislation, the control of which is vested to the controlling bodies. Therefore, conscientious taxpayers do not fall under the control measures of the Tax service.
Frequency of documentary planned audits of the taxpayers is determined by the degree of risk in the activity of such taxpayers divided into high, medium and small. Taxpayers with a low degree of risk are included in the schedule not more than once every three calendar years; medium – not more than once in two calendar years; high – not more than once in a calendar year.
Plan-schedule of conducting documentary planned audits of the taxpayers can be found on the web portal of the STS of Ukraine by the link: https://tax.gov.ua/diyalnist-/plani-ta-zviti-roboti-/402509.html