After several hearings in courts of various instances, the Kherson enterprise will have to pay almost 3 million UAH of taxes and 731.3 thousand UAH of fines for fraud in financial and economic activity over previous years.
Compliance with the requirements of tax, currency and other legislation by the LLC “D” was checked by specialists of the Tax audit, transfer pricing and international taxation department of the Main Directorate of the State Tax Service in Kherson region, the Autonomous Republic of Crimea and Sevastopol city.
Tax specialists exposed that during 2016 – 2017, the enterprise “D” documented purchase and repair of electric motors for more than 9 million UAH. Equipment was allegedly transported from Kyiv and Zaporizhzhia regions. However, none of 9 engine sellers was able to confirm the fact of transportation of products to Kherson region by consignment notes.
Moreover, the analysis of tax invoices of contractors – suppliers showed the opposite. During the same period, they purchased and sold a variety of products with a range of goods that do not meet the declared tax liability for the sale of electric motors by the LLC “D”. Firms had a small number of employees who would not be able to physically perform such volume of services and work at the same time for several business entities during the same period of time.
Therefore, the enterprise did not confirm the fact of purchase of electric motors and origin of goods, as well as their legal introduction in turnover.
Tax specialists exposed illegal transactions of the LLC “D”. According to the audit results, the specified enterprise will pay 3.7 million UAH of taxes and fines. Now these funds will significantly increase the budget.