STS is taking appropriate measures to ensure functioning of the “CASHBACK” mechanism in connection with future entry into force of Provisions of the Law of Ukraine as of 20.09.2019 № 128-IX “On Amendments to the Law of Ukraine “On the use of registrars of calculated operations in the trade, catering and services” and other Laws of Ukraine on the un-shadowing payments in the trade and services” and the Law of Ukraine № 129-IX “On Amendments to the Tax Code of Ukraine on the un-shadowing payments in the trade and services”.
CASHBACK mechanism provides for the possibility of compensation of funds paid for purchased goods or services to the consumer, if he / she was provided with a settlement document, information about which is missing in the STS databases. This mechanism is introduced primarily to combat the “non-fiscal” checks, when some dishonest payers provide consumers with the non-fiscal checks but have all the mandatory requisites of RCO checks.
The buyer’s possibility to verify presence of check in the STS database is stipulated by Article 5 of the Law of Ukraine as of 06.07.1995 № 265/95-VR “On the use of registrars of calculated operations in the trade, catering and services” (the Law № 265).
The buyer has right to appeal to the controlling body with a complaint about the violation of order of cash settlements by the business entity.
Formation of buyer’s complaint in the taxpayer’s cabinet (submission of complaint in a paper form) is determined by the requirements of Sub-paragraph 14.1.278 and 14.1.279 of Paragraph 14.1 Article 14 of the Tax Code of Ukraine.
Article 16-1 of the Law № 265 defines requirements for the complaint, which exactly the given citizen-complainant must indicate in his / her complaint.
Consideration of complaint by the STS, analysis of the check database and preparation of information to notify the applicant about presence or absence of check in the STS databases is carried out taking into account requirements of the Law of Ukraine as of 02.10.1996 № 393/96-VR “On Citizens’ Appeals”.
Organization and conduction of actual audit will be carried out in accordance with the requirements of Paragraph 73.3 Article 73 and Article 80 of the Tax code of Ukraine – the basis for audit.
Paragraph 1 Article 17 of the Law № 265 determines penalties for violation of requirements for the RCO application.
According to requirements of the Tax Code of Ukraine, there is voluntary payment of penalties or payment based on the results of measures taken for recovery.
After informing the complainant about the payment of penalties, the complainant compiles application for compensation to the State Treasury in accordance with the Procedure for return of funds erroneously or excessively credited to the state and local budgets approved by the Order of the Ministry of Finance as of 03.09.2019 №787.
STS’s formation of conclusion on the payment of funds to applicant for the State Treasury is done within 5 days after the payment of penalties for violation of requirements for the RCO application according to requirements of Paragraph 43.5 Article 43 of the Tax Code of Ukraine and Article 25 of the Law № 265.
Transfer of funds by the State Treasury to the complainant’s account is done within 5 days after receiving the STS’s conclusion, as it is provided in Sub-paragraph 14.1.279, Paragraph 14.1 Article 14 and Paragraph 43.5 Article 43, Paragraph 113.4 Article 113 of the Tax code of Ukraine.
Currently, the STS has developed and sent to the Ministry of Finance of Ukraine a draft Order of the MFU as of 11.02.2019 №60 “On approval of procedure for information interaction of the State Tax Service, State Treasury Service and local financial authorities in the process of returning monetary obligations”.