Inspections will begin under the pretext of restoring the VAT refund system.
Despite the martial law in Ukraine, business inspections will return soon. This was announced by ZN.UA Chairman of the Parliamentary Committee on Finance, Tax and Customs Policy, Danilo Hetmantsev.
According to him, this applies to factual inspections of trade operations, foreign currency settlements, in-house and some documentary inspections .
“We voted in favor of the law, according to which we renew the actual inspections (ie inspections of the order of calculation) of trade, some documentary inspections, which relate only to inspections at the request of the payer, if he asks us to check. In addition, we resume checks for violations of the rules of settlement in foreign currency, when there is a non-return of foreign exchange earnings. We will also do these checks. And we are also fully resuming in-house inspections, “he said.
Moreover, the end of martial law is not required for the resumption of business inspections by the tax service. The People's Deputy confirmed this opinion, justifying the resumption of taxpayers' activity by the start of the VAT refund system for entrepreneurs .
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“Why should martial law interfere with in-house inspections? These are not on-site inspections. All these inspections have been resumed due to the fact that we are completely restoring the VAT refund system. And we will have a VAT refund system in place from June. And it cannot function without these inspections, “Hetmantsev said.
It will be recalled that in early March, parliament approved laws №7121-1 and №7125, which weakened business requirements for inspections and licenses, as well as determine the specifics of reporting during martial law.
In particular, businesses were promised that during martial law no checks would be made on the timeliness and completeness of reports or reporting documents. In addition, it was allowed to submit reports and other documents 90 days after the cessation or abolition of martial law.
Payers were also released from liability for failure to perform their duties. At the same time, the ongoing inspections stopped.
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We will remind, granting of budgetary VAT refund is carried out in case of approval by controlling body of the declared sum of budgetary refund according to the results of in-house inspection.
At the same time, for the period until the cessation or abolition of martial law on the territory of Ukraine, the effect of Art. 200.10 – 200.12 st. 200 of the Tax Code, which directly determines the timing of such inspections and the procedure for reimbursement.
However, at a meeting on May 12, the Verkhovna Rada adopted the Law “On Amendments to the Tax Code of Ukraine and other laws of Ukraine on the peculiarities of tax administration of taxes, fees and single contribution during martial law, state of emergency “(Bill № 7360).
According to the explanatory note to the bill, the Tax Code the following changes are made:
- the tax liability of taxpayers who have the opportunity to perform their tax duties is restored, in terms of compliance with the deadlines for registration of tax invoices and calculations of adjustments in the Unified Register of Tax Invoices, submission of tax reports, payment of taxes;
- resumes in-house and documentary audits of tax reporting;
- Reimbursement of value added tax from the budget is restored.
It is also envisaged that for the period of martial law, as well as for 12 months after its termination or abolition, but not later than December 31, 2023, customs clearance for free circulation and the first state registration in Ukraine of transport funds under the codes of commodity positions 8702, 8704 and 8705 in accordance with the UKT FEA, both produced in Ukraine and imported into the customs territory of Ukraine, provided that they comply with environmental standards not lower than “EURO-3”, and provided that such vehicles are imported into the customs territory of Ukraine by legal entities for their own use and may not be alienated by such persons within 1095 days from the date of their first state registration in Ukraine . This provision does not apply to vehicles originating in or imported from Russia, Belarus and the temporarily occupied territories of Ukraine.
