Operation of the automatic system for comparing indicators of volume of turnover and residues of fuel and ethyl alcohol has been started from 17th of August 2020. That is, currently the human factor and the possibility of corruption are completely excluded during the audits.
According to Article 233 of the Tax Code of Ukraine, during the comparing process, there is a comparison of indicators from the system of electronic administration on the sale of fuel and ethyl alcohol in terms of codes of Ukrainian classification of the FEA goods, excise warehouses and managers of excise warehouses with:
- indicators from the Unified state register of flow meters and level meters of the fuel level in a tank in terms of turnover and fuel residues (excepting liquefied gas (propane or a mixture of propane and butane), other gases, butane, isobutane for which the same rates of excise tax are set, for which the volume of turnover and fuel residues are summed and compared);
- indicators from the Unified state register of flow meters of the volume of ethyl alcohol produced to the volume of ethyl alcohol turnover.
During the comparing process, there are allowed discrepancies of not more than 5% of the volume of turnover or fuel residues (for liquefied gas (propane or a mixture of propane and butane), other gases, butane, isobutane for which the same rates of excise tax are set, namely not more than 15%) or not more than 2% of the volume of a relevant tank.
Results of automatic comparison can be obtained by the excise taxpayer by submitting a request for electronic notification of the results of comparison of turnover and fuel residues, volume and balance of ethyl alcohol in the electronic form (form J / F 1305801) with ability to select the comparison period and unified number of excise warehouse.
Based on the comparison results, business entities may, in accordance with requirements of the Tax Code, draw up and register documents necessary to resolve the discrepancies.
Tax specialists will use the comparison results during the audits.