“A letter from a tax photo – Getty Images of the DPS has the right to send taxpayers requesting to provide information and document it. The requested information may be different. Recently, the largest number of requests concerns online trade without registration of FOP. The letters also indicate that ignoring the response or documentary confirmation can be interpreted as a basis for documentary verification […]”, – WRITE: Businessua.com.ua
Letter from Tax Photo – Getty Images
The DPS has the right to send taxpayers requesting the request to provide information and document it. Asked The information may be different. Recently, the largest number of requests concerns online trade without registration of FOP. The letters also state that ignoring the answer or documentary confirmation can be interpreted as a basis for conducting a documentary verification of the FOP. What actions should be taken, explains the tax consultant Mikhail Smokovich.
“Since most of these requests are formulated with violations, there is a logical question: can they be simply ignored? No case should be done !!!” – emphasizes Mikhail Smokovich.
The lack of response to the request of the tax authority is the basis for imposing penalties:
- 8 000 UAH – in case of failure to answer and
- 1 020 UAH – in case of failure to provide copies of documents.
In this case, the payment of such financial sanctions (fines) does not release the requested information from the obligation.
“Conclusion: it is easier to answer the request. If the request is formulated in violations, it is sufficient to answer that the request is illegal. The penalties under clause 121.2 of the CCU and the unscheduled documentary check are possible only for a properly issued request,” – says Mikhail Smokovich.
The informant informed in more detail about the peculiarities of FOP activity in Ukraine here.
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