Chernivtsi: Napodano Declaration can lead to check
Chernivtsi LIGHTS turns attention that the circumstances under which it may be carried out documentary unscheduled inspection specified in subsection 78.1 of the Tax code of Ukraine (hereinafter – TCU). Documentary unscheduled inspection is carried out, in particular, if the taxpayer is not filed within the statutory period tax returns, the calculations, the report on controlled transactions or transfer pricing documentation, if their performance is provided by the law (clause 78.1.2 clause 78.1 of article 78 of the TCU). In accordance with clause 78.4 article 78 of the TCU determined that the conduct unscheduled documentary inspection, the head of the Supervisory authority takes a decision which is made by. The right to conduct unscheduled documentary check of the taxpayer is granted only in the case when he was before the start of the inspections presented with a receipt copy of the order to conduct unscheduled documentary inspection. Therefore failure to submit or untimely submission of business entity tax returns the statutory period, the head of the Supervisory authority can be accepted the decision on carrying out documentary unscheduled inspections. Duration of inspections shall not exceed 15 working days for large taxpayers, the small businesses 5 business days for individuals – entrepreneurs with no employees – 3 days other taxpayers – 10 working days (clause 82.2 of Chapter 82 of the TCU). The Department of the Chernivtsi LIGHTS This was reported in the Chernivtsi city CouncilÏåðåâåäåíî ñåðâèñîì "ßíäåêñ.Ïåðåâîä÷èê": translate.yandex.ru.
Source: http://uzinform.com.ua/
