Natalia Ruban: 98% of documentary scheduled audits are effective
STS conducted 42.4 thousand audits in 2020. At the same time, taking into account moratorium on documentary audits introduced on the 18th of March 2020, the STS auditors checked only operations in the excisable group of goods and legality of the VAT reimbursement. This was reported by the First Deputy Chairman of the STS Natalia Ruban during presentation of Public report of the STS for 2020.
Possibility of audits was renewed only at the end of 2020.
“In total, 0.7% of registered legal entities and 0.7% of individuals were undergoing documentary audits. The estimated amount of risks that we checked is 20 billion UAH. I must say that 98% of all scheduled documentary audits are effective. Unsuccessful audits are, as a rule, audits at the payer’s request for liquidation, etc., and in fact there are not so many of them” – stated Natalia Ruban.
She also told that information about certain risks is open and business entities can see them. A total of 139 risk criteria were identified, of which 94 were automated.
“We have developed a software product that allows payer in the Electronic Cabinet to see these risks and adjust their activities so as not to fall under the risks, under the enhanced analysis and attention of the STS” – emphasized First Deputy Chairman of the STS.
According to the audit results in 2020, the amount of 17.7 billion UAH was additionally accrued to payers. In general, most of the accrued accruals were related to the VAT and income tax.
According to the audit results, the budget received 2.3 billion UAH of accrued and paid amounts by payers. Losses were reduced by 13 billion UAH, the VAT reimbursement – by 2.5 billion UAH, which were fixed by acts.
“In recent years, we note the growth of payers’ tax culture and their compliance with the law. Particularly, the increase in fixed revenues of the RCO by 5.5% (+6.7 billion UAH) may indicate that payer knows about attention and sees the risks. And this payer has to adjust own tax liabilities voluntarily” – emphasized Natalia Ruban.
First Deputy Chairman of the STS also informed about the state of excise tax revenues. Revenues from this tax exceeded expectations by 7.9% in 2020 and by 16.3% in 2019.
Revenues from tobacco products (is +21.8% comparing to 2019) and alcohol beverages (is + 6.4%) account for share of the total paid tax.
In addition to control of the excise tax payment, the STS controls volume and turnover of excisable products itself. For this purpose, electronic services are used, through which payers can register and show the volume of sold excisable products.
“At each stage of the passage of products, there is actually created electronic database in which we record the volume of produced, transferred, sold through excise invoices products, as well as through certificates and of course we carry out an analytical work” – stated Natalia Ruban.
First Deputy Chairman of the STS also reported that it is planned to conduct up to 5 thousand audits in 2021. At the same time, 95% of them are audits of representatives of big business, which remain unprofitable for years, but at the same time claim significant amounts of compensation or work in highly profitable areas of activity.
List of business entities identified for audits does not include individuals – entrepreneurs and representatives of small and medium-sized business.
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