The State Tax Service of Ukraine reminds that an unscheduled documentary check on compliance with tax legislation when declaring a negative value from value added tax, including the one declared for reimbursement from the budget, is carried out on the grounds specified in sub-clause 78.1.8 of clause 78.1 of Article 78 of the Tax Code Code of Ukraine.
According to Clause 200.11 of Article 200 of the Tax Code of Ukraine, the supervisory body has the right to conduct a documentary check of the payer within 60 calendar days following the deadline for submitting a tax declaration, and in the event that such a tax declaration is submitted after the deadline – after the day of its actual submission tax in accordance with the procedure provided for in sub-clause 78.1.8 of clause 78.1 of article 78 of this Code.
The decision to conduct a documentary inspection must be made no later than the end of the deadline for conducting a camera inspection.
It should be noted that in accordance with subsection 69.29 of clause 69 of subsection 10 of chapter XX of the Tax Code of Ukraine, the amounts of value added tax included in the tax credit when carrying out transactions for the purchase of goods that were subsequently destroyed (lost) due to force majeure during the period actions of martial law, are not included in the calculation of the amount of budgetary compensation and are included in the tax credit of the next reporting (tax) period until its full repayment.
Also, in accordance with sub-clause 20.1.9 of clause 20.1 of article 20 of the Tax Code of Ukraine, the controlling authorities, defined by sub-clause 41.1.1 of clause 41.1 of article 41 of this Code, have the right to demand, during inspections, from taxpayers under inspection, to conduct an inventory of fixed assets, merchandise – of tangible assets, funds, removal of the balances of tangible and intangible assets, cash using information and documents regarding the results of such an inventory as a result of such inspections or during subsequent tax control measures.
In addition, we note that in accordance with sub-clause 20.1.48 of clause 20.1 of article 20 of the Tax Code of Ukraine, the control bodies defined by sub-clause 41.1.1 of clause 41.1 of article 41 of this Code have the right to openly use technical devices and technical means that have the functions of photo and film shooting , video recording, means of photo and film shooting, video recording; open sound recording, photo, video recording (video recording), accumulate and use such multimedia information (photo, video, sound recording) during inspections.
Together with that subsection 69.2 of clause 69 of subsection 10 of chapter XX of the Tax Code of Ukraine, it is determined that unscheduled documentary checks during martial law are carried out if there is a safe during the checks:
access, admission to territories, premises and other property, which are used for carrying out economic activities and/or are objects of taxation, or are used to receive income (profit), or are related to other objects of taxation by such taxpayers;
access, admission to documents, certificates on financial and economic activity, received income, expenses of taxpayers and other information related to the calculation and payment of taxes, fees, payments, on compliance with the requirements of the law, the implementation of control of which is entrusted to the controlling authorities, as well as financial and statistical reporting in the manner and on the grounds determined by law;
carrying out an inventory of fixed assets, tangible assets, funds, withdrawal of residual assets, cash.
Source: kyiv.tax.gov.ua
