The State Tax Service checks taxpayers who had relations with risky counterparties
In 2023, the specialists of the Central Interregional Department of the State Tax Service for Work with Large Taxpayers conducted 66 documentary unscheduled audits of taxpayers involved in VAT evasion schemes on the grounds specified in subparagraphs 78.1.5 and 78.1.8 of paragraph 78.1 of Article 78 of the Tax Code of Ukraine.
The control and verification measures resulted in UAH 1,238.0 million of scheme tax credit for 36 beneficiary business entities involved in VAT evasion schemes that had relations with 355 counterparties - value added tax payers that meet the risk criteria.
Based on the results of the audits, additional value added tax was charged in the amount of UAH 337.1 million, income tax in the amount of UAH 346.9 million, penalties (financial sanctions) in the amount of more than UAH 168.3 million were imposed, and the amount of VAT refund claimed by taxpayers to their current accounts was prejudiced, in the amount of UAH 485.5 million, reduced the balance of negative VAT value to be credited to the tax credit of the next reporting period in the amount of UAH 175.2 million and reduced the amount of negative value of the income tax object by almost UAH 14.4 million.
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