Since the beginning of 2020, tax specialists have conducted 186 actual audits of business entities regarding compliance with the legislation in the cash circulation – reported the Tax audit, transfer pricing and international taxation department of the State Tax Service in Khmelnytskyi region.
During the actual audits, a number of violations of the Law of Ukraine as of 06.07.1995 №265 / 95-VR “On the use of registrars of calculated operations in the trade, catering and service sphere” (with amendments) was identified.
Specifically, there were facts of the non-settlement operations through registrars of calculated operations, non-issuance of settlement documents of the established form (checks) for the full amount of transactions, as well as violation of inventory accounting at the place of their sale.
In addition, there was revealed a violation of the Law of Ukraine as of 19.12.1995 № 481/95-VR “On the state regulation of production and turnover of ethyl alcohol, cognac and fruit, alcohol beverages, tobacco products and fuel”. First of all, it is the sale of alcohol beverages and tobacco products without proper licenses, storage of alcohol beverages and tobacco products without the excise tax marks, sale of alcohol beverages for bottling in stores without the status of catering and sale of fuel and lubricants without proper permission.
According to the audit results, the unscrupulous traders were charged with more than 3 million UAH of financial sanctions for violations in the cash circulation and unlicensed sale of excisable products, a third of which has already reached the budget.
In order to regulate the sale of excisable products, the tax specialists advise to prevent cases of illegal sale of tobacco and alcohol, to involve local communities and district administrations in preventive measures, particularly, to report about illegal sale of excisable products in settlements where there are no licensed trade establishments.
Also, if a fiscal check was not been issued or a counterfeit check was issued during the sale of products or services, the State Tax Service of Ukraine requests to call the phone number: 0800 501 007 (direction “4”); or write a complaint to: idd@tax.gov.ua. Remember: your rights must be protected!