State Tax Service of Ukraine draws attention to the increase of inconsistencies in the amount of fuel present at the point of sale.
Such cases are recorded by the tax authorities during the actual audits of business units where the fuel is sold.
Inconsistencies is detected, particularly, according to the results of inventory of actual residual fuel that must be at the point of sale in accordance with the primary documents confirming the fact of receipt of such fuel; inventory is carried out in conjunction with representatives of the business entity.
Responsibility for the specified violation is prescribed by Article 20 of the Law of Ukraine “On application of registrars of calculated operations in the sphere of trade, catering and services”. Business entities that carry out the sale of goods that are not accounted in the prescribed manner are subject to a financial penalty in the amount of double cost of unaccounted goods, which are not recorded at the place of sale and storage, at sale prices, but not less than ten non-taxable minimum incomes.
Business entities please be attentive and obligatory comply with the requirements of Paragraph 12 Article 3 “On the use of registrars of calculated operations in the sphere of trade, catering and services” and ensure that the residual fuel at the point of sale is in the amount of received on the basis of primary documents (taking into account the amount of sold fuel).