Defined list of reasons for an unscheduled tax inspection

Cabinet of Ukraine agreed to when you can check unscheduled VAT. The Cabinet of Ministers approved a list of bases that provide the tax authorities the right to conduct unscheduled spot-check of the documentary payer of value added tax (VAT) to determine the reliability of accrual budgeting reimbursement of this tax. This list is fixed by Government Decision (№ 1238 from December 27, 2010), which is published on the official website of the Cabinet. According to the decree, the list includes such ground verification, such as: bankruptcy proceedings VAT and / or its suppliers, there is a difference between the amount of tax credit generated by the payer and the amount of tax liabilities of its counterparties, which have not been eliminated as a result of a desk audit. Also, the basis for the documentary unscheduled spot-check of the lack of data in the tax payer reporting on the implementation during the preceding 12 months (for taxpayers with a quarterly reporting period - during the previous 4 months) of the supply of goods / services covered by the zero rate VAT, or the availability of data that the volume of such transactions is less than 50% of the total supply. In addition, the test can be performed if the taxpayer does not meet any of the following criteria: in each of the last 4 tax reporting periods (quarters) the number of employees who are employed by the payer, over 20 people. And the average wages of all workers not less than 2,5 times the minimum level established by law, has the fixed assets for activities net book value at the balance sheet date exceeds the amount of tax claimed for refund for the previous 12 calendar months, the level of tax liability for the tax tax payable to the budget (the ratio of tax paid to the amount of revenues) is above the industry average in each of the last 4 tax reporting period (quarter). The basis for inspections also identified the absence during the previous 24 consecutive tax reporting period (month) (for tax payers with the quarterly reporting period - during the previous 8) documentary scheduled inspections and the availability of documented information on violations of the payer of tax legislation. This decree is valid from January 1, 2011.