Since the beginning of this year, due to the explanatory work conducted by tax authorities with heads of 146 enterprises that allowed arrears of wages and taxes, namely 142 of them paid 14.7 million UAH of arrears. As a result, the budget received 3.6 million UAH of personal income tax and 2.6 million UAH of single contribution.
Raising level of wages contributes to the revenues growth to local budgets, as personal income tax is one of the main sources of its filling. Therefore, the tax authorities cooperate with local authorities to monitor compliance with labor legislation. Necessary explanatory work was carried out with heads of 94 enterprises. Of these, 88 increased level of wages to their employees. As a result, additional revenues have amounted 6.2 million UAH, of which 2.8 million UAH is personal income tax and 3.4 million UAH is single contribution.
Similar explanatory work was carried out with 669 business entities in Ternopil region. As a result, 631 of them increased level of wages to employees, and as a result, the budgets received almost 4 million UAH of personal income tax and 4.6 million UAH of single contribution.
In addition, taxpayers who paid wages and other incomes to citizens in violation of tax and other legislation (single contribution) were checked. Since the beginning of 2020, 19 audits of business entities – legal entities and 18 business entities – individuals have been conducted. According to audit results, namely 6.6 million UAH of taxes and fees (fines and penalties) were added, specifically 4.9 million UAH of personal income tax, 486 thousand UAH of single contribution and 351.5 thousand UAH of military levy.
Intensification of explanatory work in August 2020 resulted in employment relations with 5389 employees who were additionally formalized.