Taxpayers of Ternopil region have received budgetary value added tax reimbursement totaling 211 million UAH since the beginning of 2020.
It should be noted that the taxpayers receive the vast majority of declared VAT amounts as a result of internal audits. Due to the effective operation of the Electronic Register of VAT reimbursement, this tax is refunded in a timely manner. After all, such a service operates in an open mode and demonstrates to the public that the process of administration and reimbursement of the value added tax is automatic, transparent and eliminates any possibility of manipulation with reimbursement. If the business entity does not manipulate indicators in the tax reporting and does not use risky transactions that can serve to minimize tax payments, it receives a budget reimbursement within the time limits specified in regulations.
In total, 117 business entities in Ternopil region declared the VAT reimbursement during January – May 2020. Amount declared for reimbursement by the taxpayers amounted 214 million UAH.
During this time, 800.000 UAH of illegally declared for reimbursement VAT was prevented.
As of the beginning of June 2020, the total balance of claimed unreimbursed VAT to the current accounts amounted 92 million UAH; 76 million UAH is in the audit stage and budget reimbursement procedure in accordance with the Tax Code of Ukraine and relevant regulations and 16 million UAH is in court and administrative proceedings.