158 business entities of Ternopil region claimed a reimbursement of the value added tax in the amount of 272.6 million UAH during January – June 2020. At the same time, 117 legal entities claimed 253 million UAH of the value added tax; 41 individuals – entrepreneurs claimed 19.6 million UAH.
As of the beginning of July 2020, the taxpayers received reimbursement in the amount of 272.7 million UAH of value added tax to current accounts from the state budget. Specifically, legal entities received 257 million UAH and individuals – entrepreneurs received 15.7 million UAH of the specified tax. It was possible to reimburse VAT in a timely manner due to introduction of the Electronic Register of Automatic VAT Reimbursement, as the process of returning budgetary funds to the taxpayers became as fast and transparent as possible.
Herewith, the tax specialists exposed overuse by some business entities. Thus, according to the results of audits conducted in January-June 2020, the budgetary VAT reimbursement was prejudiced by 1.7 million UAH.
As of the beginning of July 2020, the total balance of not reimbursed VAT to current accounts has amounted 84.6 million UAH. Of these, 68.6 million UAH is at the audit stage and budget reimbursement procedures in accordance with the requirements of the Tax Code of Ukraine and relevant regulations, another 16 million UAH is in the process of judicial and administrative proceedings.