Are new basis for auditing companies

From January 1, 2011 came into force on Resolution of the Cabinet of Ukraine "On approval of the list are sufficient grounds to grant the tax authorities the right to conduct unscheduled spot-check of the documentary payer of value added tax to determine the reliability of accrual budgeting for compensation for such tax." In connection with the this regulation to such reasons attributed bankruptcy proceedings under the Law of Ukraine "On the reconstruction of the debtor's solvency or its recognition by the bankrupt" with respect to the payer of value added tax (hereinafter - the payer) and / or its suppliers, experts comment on the legal company eJURIMEX. It is also the basis for verification is the presence of the Unified State Register of legal entities and natural persons - entrepreneurs records (with respect to the payer and / or its suppliers) about the absence of confirmation statements made in the Register, the lack of location (residence); decision on the termination of a legal entity, business a natural person - entrepreneur; recognized fully or partially invalid constituent documents or changes in the constituent documents of a legal entity, ending the state registration of legal entity or business an individual - the entrepreneur, for which there are no decisions or statements, which are the basis for state registration of the termination of a legal entity or business activities of an individual - the entrepreneur. The tax authorities have the right to verify if there are differences between the amount of tax credit generated by the payer on acquisitions of goods / services, and the amount of tax liabilities of its counterparties to transactions supply of such goods / services that are not displaced on the results of a desk audit. The reason for testing can be a discrepancy between the payer to any of the following criteria: 1) if during the last four quarters, established by Title IV of the Tax Code, the number of employees who are employed by the payer, over 20 individuals and average wage of all workers not less than 2,5 times the minimum level established by law, and 2) has the fixed assets for the declared activities, net book value at the reporting date on tax accounting data exceeds the amount of tax claimed for refund for the previous 12 calendar months, and 3) the level of tax liability of income tax payable to the budget (the ratio of tax paid to the amount of revenues) is the highest on average for the area in each of the last four tax reporting period (quarter), established by Title III of the Tax Code of Ukraine . The chances for inspections will increase, if during the previous 24 consecutive tax reporting period (months) (for taxpayers with a quarterly reporting period - during the previous eight consecutive periods), no documented routine inspections. The basis for inspections is the availability of documented information on violations of the payer tax legislation in accordance with paragraph 78.1 of Article 78 of Section II of the Tax Code (referred to paragraph defined the circumstances under which the documentary made an unscheduled field examination).