of December 27, 2010 No. 1238
About approval of the list of good causes which grant to tax authorities the right to conducting documentary unscheduled exit inspection of the taxpayer to value added for determination of reliability of charge of budget compensation of such tax
On accomplishment of Item 200.11 of article 200 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:
1. Approve the list of good causes which grant to tax authorities the right to conducting documentary unscheduled exit inspection of the taxpayer to value added for determination of reliability of charge of budget compensation of such tax, according to appendix.
1-1. Determine that the decision on carrying out documentary unscheduled inspections concerning compensation of the value added tax to the companies which were re-registered from temporarily occupied territory of Ukraine or the area of conducting anti-terrorist operation is accepted by the Cabinet of Ministers of Ukraine.
Prime Minister of Ukraine
to the Resolution of the Cabinet of Ministers of Ukraine of December 27, 2010 No. 1238
1. Initiation of proceedings about bankruptcy according to the Law of Ukraine "About recovery of solvency of the debtor or recognition by his bankrupt" concerning the taxpayer on value added (further - the payer) and/or his suppliers.
2. Availability in the Unified State Register of Legal Entities and physical persons - entrepreneurs of records (concerning the payer and/or his suppliers) about:
1) lack of confirmation of the data entered in noted Register;
2) absence on the location (residence);
3) decision making about allocation, the termination of the legal entity, business activity of physical person, - the entrepreneur;
4) recognition fully or partially invalid constituent documents or changes to constituent documents of the legal entity;
5) the termination of state registration of the legal entity or business activity of the physical person - the entrepreneur concerning which there are no decisions or data which are the basis for carrying out state registration of the termination of the legal entity or business activity of the physical person - the entrepreneur.
3. Existence of discrepancies between the amount of the tax credit created by the payer on transactions on acquisition of goods/services and the amount of the tax liabilities of his partners, on transactions on delivery of such goods / services which are not eliminated by results of conducting cameral check.
4. Lack of data in tax statements of the payer on implementation during the previous 12 consecutive accounting tax periods (months) (for taxpayers with the quarter accounting period - during the previous four consecutive accounting periods) transactions on delivery of goods/services to which the zero tax rate on value added, or availability of data is applied, that the amount of such transactions makes less than 50 percent of total amount of delivery.
5. Discrepancy of the payer to any of the following criteria:
1) in each of the last four accounting tax periods (quarters) established by the Section IV of the Tax code of Ukraine, the number of the workers who are in employment relationships with the payer exceeds 20 persons and the average salary of all workers time 2,5 exceeds the minimum level established by the legislation at least;
2) has fixed assets for implementation of the declared activities which residual book value on reporting date according to tax accounting exceeds the tax amount declared to compensation for the previous 12 calendar months;
3) the level of determination of the tax liability on the income tax to payment in the budget (the relation of the paid tax to amounts of the gained income) is higher from average on industry in each of the last four accounting tax periods (quarters) established by the Section III of the Tax code of Ukraine.
6. Absence during the previous 24 consecutive accounting tax periods (months) (for taxpayers with the quarter accounting period - during the previous eight consecutive accounting periods) documentary scheduled inspections.
7. Availability of documentary confirmed information on violation by the payer of regulations of the tax legislation according to Item 78.1 of Article 78 of the Section II of the Tax code of Ukraine.
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