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ORDER OF STATE TAX ADMINISTRATION OF UKRAINE

of July 30, 1998 No. 371

About approval of the Procedure for frequency of checks and carrying out inspection of production, storage, trade and other facilities

1. Approve the Procedure for frequency of checks and carrying out inspections of production, storage, trade and other facilities which is applied.

2. In 5-day time to provide to the head of department with cases replication of the order "About Approval of the Procedure for Frequency of Checks and Carrying Out Inspections of Production, Storage, Trade and Other Facilities" and the direction to State Tax Administrations in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol.

 

Chairman N. Azarov

Approved by the order of State Tax Administration of Ukraine of July 30, 1998, No. 371

Procedure for frequency of checks and carrying out inspections of production, storage, trade and other facilities

1. General provisions

1.1. The procedure for frequency of checks and carrying out inspections of production, storage, trade and other facilities (further the Procedure) is developed according to Item 1 of article 11 of the Law of Ukraine "About the State Tax Service in Ukraine" in edition of February 5, 1998 (further - the Law).

1.2. This Procedure is applied by bodies of the State Tax Service of Ukraine.

1.3. Bodies of the State Tax Service have the right:

1.3.1. perform at the companies, in organizations and the organizations irrespective of patterns of ownership and at citizens, including grazhdansubjekt of business activity, verification of cash documents, ledgers, reports, estimates, declarations, commodity cash books, indicators of the electronic control cash registers and computer systems applied to calculations for cash with consumers, and other documents irrespective of method of submission of information (including computer) connected with calculation and tax payment, other payments, availability of certificates on state registration of subjects of business activity, special permissions (licenses, patents, etc.) on its implementation;

1.3.2. receive from officials and citizens in writing explanations, references and data on the questions arising during checks;

1.3.3. check at officials, citizens identity documents, during conducting checks on the tax matters;

1.3.4. call officials, citizens for the explanation concerning source of receipt of the income, calculation of tax payment, other payments;

1.3.5. perform concerning the accuracy of the information received for entering in the State register of physical litsplatelshchik of taxes and other obligatory payments.

2. Frequency of conducting checks by bodies of the State Tax Service

2.1. Checks of legal entities - taxpayers.

2.1.1. Documentary checks of large taxpayers concerning observance of the tax and foreign exchange legislation, correctness of calculation, completeness and timeliness of payment are carried out to budgets, the state trust funds of taxes and fees (obligatory payments) in a complex once a year according to the approved national, regional and local plans of checks.

When conducting complex checks by them all types of tax, charges and other obligatory payments in the budget shall be covered, observance of the existing tax legislation is checked.

2.1.2. Documentary checks of subjects of business activity concerning observance of the tax and foreign exchange legislation are carried out not more often than once a year according to the approved national, regional and local plans of checks in a complex.

2.1.3. For establishment of legitimacy of conducting economic activity, correctness of calculations with the budget, observance of the existing tax legislation during conducting documentary checks there can be need of conducting counter checks of subjects of business activity or citizens with whom the checked subject of business activity has economic relations.

2.1.3.1. Counter inspections are carried out by the state tax authorities as required in their carrying out.

2.1.3.2. Counter inspections are carried out based on written address by leaders of the state tax authority performing check, the state tax authorities which register legal entities and at the place of residence of physical persons, within no more than ten working days from the moment of receipt of task.

2.1.3.3. Information on results of check is submitted within two-day term after its termination by the relevant state tax authority performing counter check in the state tax authority which gave task for its carrying out.

2.1.4. Checks concerning timeliness of payment of payments from the budget of the value added tax in case of liquidation of subjects of business activity are carried out to budgets, compensations as required.

2.3. Checks of citizens, including citizens - subjects of business activity.

2.3.1. Documentary checks concerning correctness and determination of the comprehensive taxable income, income tax withholding from citizens, provision of privileges, timeliness and completeness of budget contribution of the withheld amounts by the companies, organizations, the organizations irrespective of their subordination, except large, are carried out at least once in two years according to the annual scheduled plan of tax authority which is constituted at the beginning of every year.

The companies, organizations and the organizations where considerable violations of the law in case of income tax withholding were established, are checked repeatedly within year regarding accomplishment of offers on the act of preliminary check.

2.3.2. Documentary checks of physical persons - subjects of business activity are carried out at least once in two years according to the annual scheduled plan of tax authority which is constituted at the beginning of every year.

2.3.3. Checks - inspections of trade and intermediary and productive activity of citizens - subjects of business activity are carried out at least two times a year.

2.3.4. Accomplishment by citizens of provisions of the Decree of the Cabinet of Ministers of Ukraine of March 17, 1993 N 24-93 "About tax on trade" are performed constantly within year.

2.4. Documentary inspections on representation of law enforcement agencies are carried out irrespective of quantity earlier performed at this business entity.

2.5. Checks at the companies, in organizations and the organizations irrespective of patterns of ownership and at citizens, including subjects of business activity, divisions of tax police in connection with receipt of operational and other information of rather illegal actions of officials, offenses in the sphere of the taxation, tax avoidance, abuses are performed in case of receipt of such information.

2.6. Conducting other final checks is performed with the permission of management of the supreme tax authority.

3. Frequency of carrying out inspections of production, storage, trade and other facilities by bodies of the State Tax Service

3.1. Bodies of the State Tax Service have the right to survey any production, storage, trade and other facilities of the companies, organizations and organizations irrespective of patterns of ownership.

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