The State Tax Service tells about violations detected during inspections on budget reimbursement
The tax authorities inform that in January-February 2024, 28 documentary unscheduled audits were carried out to confirm the claimed amounts of budgetary reimbursement, for which the amount claimed for budgetary reimbursement is UAH 129.4 million.
Based on the results of the audits, the amount of budgetary reimbursement was confirmed in the amount of UAH 121.9 million, which is 94.2% of the claimed amount of budgetary reimbursement.
During documentary unscheduled audits to confirm the claimed amounts of budgetary reimbursement, the following violations are most often identified
- Incorrect filling of annexes 2, 3, 4 to the VAT return;
- failure to confirm the tax credit with primary documents, if the tax invoice is registered in the Unified Register of Tax Invoices, there are no primary documents confirming the business activity;
- incorrect application of value added tax rates;
- the nomenclature of goods/services and the UKTZED code are incorrectly indicated;
- activities are aimed at providing tax benefits to third parties;
- inclusion in the tax credit of the cost of goods/services not used in business activities.
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