Publication date: 16.05.2024
lawyer, 23 years of experience in enforcement.
According to the Law, new grounds have been introduced for inclusion in the plan-schedule of conducting scheduled document inspections, if the payer meets at least one of the following criteria (based on the indicators formed at the end of 2021):
- the level of income tax payment is 50 or more percent lower than the level of tax payment in the relevant industry;
- the level of payment of VAT is 50 or more percent lower than the level of tax payment in the relevant industry. This criterion does not apply to taxpayers whose operations to export goods outside the customs territory of Ukraine constitute 25 percent or more of the total volume of supplies and at the same time the income tax payment level is at least 50 percent of the income tax payment level in the relevant industry;
- receivables exceed payables by more than 2 times;
- accrual and/or payment by a tax agent - a legal entity of income in the form of wages in the amount of less than the average wage at enterprises of the relevant industry in the relevant region;
- (for sole proprietorships) the total amount of expenses reflected in the tax return on assets and income is 75 percent or more of the amount of total annual income declared in such return, provided that the amount of total annual income, - - - *--
- received from the conduct of business activities, amounts to 10 million hryvnias and more.
The plan-schedule of inspections can be changed every month, but the tax authorities can start the inspection on the specified new grounds no earlier than two months after the date of publication of the updated plan-schedule.
The level of payment of the relevant tax by industry and the indicators of the average salary in the relevant industry (the industry is determined according to KVEDDC 009:2010) by region according to the results of 2021 are published on the official website of the State Public Service of Ukraine within 10 calendar days from the date of entry into force of Law No. 3453.
In the future, when forming the plan-schedule for conducting scheduled document inspections for 2024, indicators of positive dynamics will be taken into account:
a) levels of payment of income tax and VAT in the relevant industry for nine months of 2023. If the tax (reporting) period for the taxpayer's income tax is a calendar year, at the beginning of the year, the indicators for the previous year 2022 will be taken into account;
b) levels of accrual and/or payment by a tax agent — a legal entity of income in the form of wages for nine months of 2023. After the deadlines for submitting the tax calculation of the amounts of income accrued (paid) for the benefit of taxpayers—individuals, and the amounts of tax withheld from them, as well as the amounts of the accrued single contribution for the fourth quarter of 2023, the indicators for the four quarters of 2023 will be taken into account.
Please note that if your company meets the specified criteria, it does not mean that you will be immediately included in the schedule plan (it may not be included at all, or it may not be included soon). Therefore, we hope that the majority will have time to check their records independently or with the help of an auditing company (preferably for the period 2021 - 2023), in order to reduce the risks of additional fines. If self-corrected during the period of martial law, sanctions are not applied.
In addition, we draw the attention of taxpayers who underwent tax audits on February 24, 2022 and were not completed on that date: for those who are no longer subject to the moratorium, audits are renewed for the unused period.
Payers for whom the moratorium is no longer in effect can also be checked in terms of calculation and payment of the ECV (According to Clause 9-25 of Chapter VIII "Final and Transitional Provisions" of the Law on ECV from 01.12.2023).
Legal service "Consultant" for business protection will select a professional lawyer for business for legal support of business during inspections. Today, a corporate lawyer is needed for legal protection of business. ( business lawyer )
