Main Directorate of the STS in Odessa region conducted 358 audits during January – October 2020, including 117 scheduled and 241 unscheduled audits, which is 732 audits less than during the corresponding period in 2019.
501.8 million UAH of tax liabilities was additionally accrued according to results of conducted documentary audits. In addition, results of control and verification work are:
- reduction of the negative value of the income tax object by 114.7 million UAH, as a result of which the non-payment of income tax was prevented by 20.6 million UAH;
- reduction of the amount of reduced negative value of the difference between tax liabilities and VAT tax credit totaling 69.4 million UAH.
At the same time please note that moratorium on documentary and actual audits for the quarantine period does not apply to:
- unscheduled documentary audits conducted at the taxpayer’s request;
- unscheduled documentary audits on the grounds specified in Sub-paragraph 78.1.7 Paragraph 78.1 Article 78 of the TCU (reorganization, termination, liquidation, closure) and Sub-paragraph 78.1.8 Paragraph 78.1 Article 78 of the TCU (declared VAT reimbursement and / or negative value of VAT more than 100 thousand UAH);
- actual audits in terms of legislative violations in:
- accounting, licensing, production, storage, transportation and turnover of fuel, ethyl alcohol, alcohol beverages and tobacco products;
- targeted use of fuel and ethyl alcohol by taxpayers;
- equipment of excise warehouses with flow meters and / or level meters;
- performing functions defined by the legislation in production and turnover of ethyl alcohol, alcohol beverages and tobacco products, fuel on the grounds specified in Sub-paragraph 80.2.2, 80.2.3 and 80.2.5 Paragraph 80.2 Article of the 80 TCU.
Please note that current legislation does not establish obligation to notify taxpayers in advance of unscheduled documentary audits.