Tax may descend from the test without warning

According to the Tax Code, GNSU checks can be conducted without warning taxpayers actual audit of the taxpayer, provided by the Tax Code, by authority of the State Tax Service of Ukraine (GNSU) at the place of business, without warning, but in the presence of officials of a business entity. According to the explanation GNSU, released its press service on Monday, such checks are carried out with respect to compliance with the order of the taxpayers payment transactions, of cash transactions, the availability of licenses, patents, certificates, including certificates of state registration, production and turnover of excisable goods, compliance with employer legislation regarding employment contract, registration of labor relations with employees (salaried persons). "The actual testing is carried out without warning, the taxpayer (s). It can be done based on the decision of the head tax service body, issued an order, a copy of which is given to the taxpayer or his authorized representative under the bill, before the commencement of such verification," - said in explaining GNSU. Check GNSU can be carried out, in particular, the results of audits of other taxpayers, according to other state agencies or local authorities on the identification evidence, including the violation of legislation concerning the production of excisable goods or for cash transactions and the use of labor hired employees without proper clearance of such labor relations. In addition to the actual testing can be performed upon written request of the buyer (consumer) or the failure to the taxpayer in a timely reports on the use of cash register, books of account settlement operations and their supply with zero. According to the explanation, the actual verification is done by two or more officers of the Authority GNSU in the presence of officials of a business entity or its representative and / or the person who actually carries out payment transactions. The duration of actual audits in accordance with clause 82.3. Article 82 of the Tax Code, shall not exceed 10 days. Extension of such verification is carried out by the decision of the head body GNSU no more than five days. At the same time, according to Section 80.4 of Article 80 of the Tax Code, before the actual verification of compliance of the order of payment transactions and cash management operations, officials of GNSU can be carried out test purchases. In this case, the goods have been received during such purchases to be returned to the taxpayer intact. Tax Code came into force on 1 January 2011.