of October 23, 2013 No. 805
About approval of the Procedure for coordination of simultaneous conducting planned inspections (audits) by monitoring bodies and bodies of the state financial control
According to Item 77.5 of article 77 of the Tax Code of Ukraine and part four of article 11 of the Law of Ukraine "About the basic principles of implementation of the state financial control in Ukraine" the Cabinet of Ministers of Ukraine decides:
Prime Minister of Ukraine
Approved by the Resolution of the Cabinet of Ministers of Ukraine of October 23, 2013, No. 805
1. This Procedure determines the mechanism of coordination of simultaneous conducting documentary planned inspections by monitoring bodies and planned exit audits by state control bodies (further - checks).
2. Planning of checks of financial and economic activities of subjects of managing which are carried out for ensuring timeliness, reliability, completeness of charge and tax payment, charges, payments is performed by annually monitoring bodies and quarterly bodies of the state financial control.
3. If monitoring bodies and bodies of the state financial control plan carrying out in the accounting period of checks of the same subject of managing, such inspections are carried out by the specified bodies at the same time.
Conducting by state control bodies the checks planned for the I quarter of the next year is approved till December 20 of the current year with the relevant monitoring bodies.
Planning of checks by state control bodies for II, III and IV quarters of the current year is performed on the basis of the scheduled plan of documentary scheduled inspections the current year promulgated on the GNS official website.
About conducting the checks planned for II, III and IV quarters of the current year, bodies of the state financial control inform the relevant monitoring bodies to the 20th day of the last month of the last quarter.
4. The changes made by monitoring bodies to plans of checks which carrying out is supposed along with checks of the state financial control by bodies are approved with relevant organs of the state control.
5. If simultaneous carrying out in the accounting period of check of the same subject of managing is supposed, the monitoring body informs not later than 10 days prior to conducting documentary planned inspection of the subject of managing and body of the state financial control on date of its beginning.
In case of impossibility for the reasonable reason of carrying out the state financial control of planned exit audit by body with conducting documentary planned inspection by monitoring body audit is carried out with the consent of the subject of managing to the terms coordinated with it provided that it does not interfere with carrying out economic activity by it.
6. In case of identification of the state financial control by body during planned exit audit of the facts which can demonstrate violation of requirements of tax or other legislation, control of which observance is imposed on monitoring bodies, information on such facts moves to the relevant monitoring body.
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