When the tax may visit the company suddenly

Cabinet of Ministers of Ukraine on Dec. 27, 2010 № 1238 approved a list of bases to conduct unscheduled spot-check. Reported by the press office of STA of Ukraine. In the list were sufficient grounds to grant the tax authorities the right to conduct unscheduled spot-check of the documentary VAT to determine the reliability of accrual budgeting for compensation for such tax. In particular, the bankruptcy proceedings with respect to the taxpayer and / or its suppliers. Also on the list included the norm of the presence in the United State Register of legal entities and natural persons - entrepreneurs records (with respect to the payer and / or its suppliers) on: 1) lack of confirmation of the details entered in the Register, 2) the lack of residence, and 3) decisions about the allocation, the termination of a legal entity, business, physical person - entrepreneur; 4) recognition of a fully or partially invalid constituent documents or changes in the constituent documents of legal entity, tax is also allowed to conduct unscheduled inspection in the absence of data in the tax payer reporting on implementation within previous 12 consecutive tax reporting period (months) of the supply of goods / services covered by the zero rate of VAT.