State Tax Service establishes legislative violation in terms of making settlements during analysis of activities of business entities

Legalization of labor relations and salaries, combating illegal economic activity, control over issuance of relevant settlement documents by business entities making settlement operations, receipt by business entities of relevant permission documents for a right to carry out economic activity are the focus of attention of the State Tax Service of Ukraine.

Tax audit units continuously monitor and analyze economic activity of business entities.

According to reporting submitted by subjects of economic activity, it was established that they receive income from conduction of economic activity. At the same time, the specified business entities do not have properly registered registrars of settlement operations/software registrars (hereinafter – RRO/PRRO).

According to the analysis results of economic activity of pharmacies in one region, facts were revealed that indicate possible legislative violations in terms of making settlements.

Actual audit confirmed facts of making settlements without use of properly registered RRO/PRRO, as well as not keeping inventory records in the prescribed manner.

However, during the audit, documents related to audit subject were not provided in full. 

According to the actual audit results, violations for the total amount of 7.2 million UAH were recorded.

State Tax Service once again emphasizes that compliance the requirements of the Law of Ukraine "On use of registrars of settlement operations in trade, public catering and services" carrying out commercial activities, as well as official registration of labor relations with employees, is a positive taxpayer’s reputation and guaranteed avoidance of fines (financial sanctions).