The State Tax Service specified the list of grounds for classifying a taxpayer as risky - Kravchenko
Kyiv • UNN
The State Tax Service of Ukraine updated the directory of risk codes for taxpayers with new assessment criteria. The changes include clarifications of codes and the introduction of new parameters for determining risky operations.
The State Tax Service of Ukraine has updated the risk codes directory for taxpayers. These are used by the tax service commissions when considering issues regarding the compliance of taxpayers with risk criteria. This was reported by Head of the State Tax Service Ruslan Kravchenko on Telegram, as reported by UNN.
Taxpayers will gain a clearer understanding of why they fall into the risk category and will be able to orient themselves on what information and copies of documents need to be submitted to the commission.
Kravchenko spoke about the main changes in the directory:
- the codes of tax information that do not apply to manufacturers or service providers are clarified, or conversely, are used only for these categories of taxpayers;
- the period for analyzing operations with risky counterparties is changing – now only operations carried out no earlier than the decision on the riskiness of the counterparty is made will be taken into account.
Several new codes are being introduced. They will relate to:
- suspicious operations involving the purchase of large volumes of services or works without real conditions for their execution;
- involvement in operations of non-VAT payers without the necessary resources to perform the specified works;
- export of goods of unknown origin in the REZ mode;
- the absence of the taxpayer at the tax address, which makes it impossible to conduct a documentary audit.
Supplement
At regular meetings between Kravchenko and businesses, entrepreneurs raise issues, in particular, the blocking of tax invoices and granting risk status to enterprises, non-fulfillment of court decisions. To address this issue, the head of the tax service initiated the creation of a consulting center at each regional office of the service. Among the nearest tasks, which Kravchenko also outlined, is the updating of the personnel of the tax service, improving the quality of administrative services, dismantling "schemes", changing the situation with the execution of court decisions, and active communication with businesses. In particular, the Tax Service has already submitted proposals to the Ministry of Finance regarding changes to Resolution No. 1165. The changes include increasing limits, simplifying audits, and reducing bureaucracy in the registration of tax invoices.
