Registration and Blocking of Tax Bill / Calculation of Adjustments: New Rules for Business and Fiscal Officers


Keywords: tax bill, calculation of adjustments, Single Register of Tax Invoices, criteria of taxpayer risk, taxpayer history

Abstract

Implementation of the system for administering value added tax for the domestic business sector was an IMF requirement. However, its applications by business entities could not eliminate “tax heavens”, barter deals and purchase (sale) of doubtful tax credit. It was in 1 July 2017 that the system for computerized monitoring of the conformity of tax bills (TB) / calculation of adjustment (CA) to the risk assessment criteria sufficient to stop registration of such TB / CA in the Single Register of Tax Bills was launched. The article’s objective is to form the authors’ vision of the essence of the problem related with registration and blocking of TB and CA in the Single Register of Tax Bills. 

The following aspects are covered by the analysis: the nomenclature of indicators checked in TB / CA deciphered upon coming to the State Fiscal Service of Ukraine; the types of receipts on the results of computerized check, intended for VAT payers; the detailed list of criteria for exclusion of TB / CA from the monitoring by the State Fiscal Service of Ukraine (once these criteria are not met, TB / CA is to become subject to monitoring and check for the riskiness of taxpayer and its operations, i. e. the criteria of fictitious business); the indicators of the positive story of a taxpayer. The issues of identifying the taxpayer risks that can be subject to scrutiny by the State Fiscal Service are highlighted. The criteria determining the positive tax story of a taxpayer are given.

It is concluded that all the TB and CA submitted for registration in the Single Register of Tax Bills are to be checked for the conformity to three legally defined essential criteria; once TB / CA does not meet these criteria, they will be subject to monitoring and check for conformity with the criteria of riskiness of taxpayer and operations and the indicators of positive taxpayer story. The positive taxpayer story can rescue a VAT payer from blocking of its TB / CA that meet the riskiness of operation criterion. But once a taxpayer gets on the list of risky business entities, registration of its TB / CA will always be blocked.      

Downloads

Download data is not yet available.

References

1. Zakon Ukrainy “Pro vnesennia zmin do Podatkovoho kodeksu Ukrainy ta deiakykh zakonodavchykh aktiv Ukrainy shchodo zabezpechennia zbalansovanosti biudzhetnykh nadkhodzhen u 2018 rotsi” vid 07.12.17 r. No 2245-VIII [The Law of Ukraine “On amendments to the Tax Code of Ukraine and some legislative acts of Ukraine on balancing budget revenues in 2018” from 07.12.17 No 2245-VIII]. Retrieved from http://zakon3.rada.gov.ua/laws/show/2245-19 [in Ukrainian].
2. Zakon Ukrainy “Pro elektronni dokumenty ta elektronnyi dokumentoobih” vid 22.05.03 r. No 851-IV [The Law of Ukraine “On electronic documents and electronic circulation of documents” from 22.05.03 No 851-IV]. Retrieved from http://zakon3.rada.gov.ua/laws/show/851-15 [in Ukrainian].
3. Zakon Ukrainy “Pro elektronnyi tsyfrovyi pidpys” vid 22.05.03 r. No 852-IV [The Law of Ukraine “Electronic digital signature” from 22.05.03 No 852-IV]. Retrieved from http://zakon5.rada.gov.ua/laws/show/852-15 [in Ukrainian].
4. Metodychni rekomendatsii z fiksuvannia v aktakh perevirok rezultativ vidpratsiuvannia dokumentalno oformlenykh platnykamy podatkiv nerealnykh hospodarskykh operatsii z tovaramy (dodatok do lysta DFS Ukrainy vid 16.05.16 r. No 16872/7/99-99-14-02-02-17) [Methodical recommendations on the fixation of the results of processing of unreal economic operations with goods, documented by taxpayers, in verification reports (Attachment to the letter of the State Fiscal Service of Ukraine from 16.05.16 No 16872/7/99-99-14-02-02-17]. Retrieved from http://vobu.ua/ukr/documents/item/lyst-dfsu-vid-160516-r-16872-7-99-99-14-02-02-17 [in Ukrainian].
5. Podatkovyi kodeks Ukrainy vid 02.12.10 r. No 2755-VI [Tax Code of Ukraine from 02.12.10 No 2755-VI]. Retrieved from http://zakon2.rada.gov.ua/laws/show/2755-17 [in Ukrainian].
6. Poriadok vedennia Yedynoho reiestru podatkovykh nakladnykh, zatverdzhenyi postanovoiu KMU vid 29.12.10 r. No 1246 [The procedure for the maintenance of the Single Register of Tax Bills, approved by the Directive of the Cabinet of Ministers of Ukraine from 29.12.10 No 1246]. Retrieved from http://zakon5.rada.gov.ua/laws/show/1246-2010-p [in Ukrainian].
7. Poriadok zapovnennia podatkovoi nakladnoi, zatverdzhenyi nakazom Minfinu Ukrainy vid 31.12.15 r. No 1307 [The procedure for filling tax bills, approved by the Directive of the Ministry of Finance of Ukraine from 31.12.15 No 1307]. Retrieved from http://zakon5.rada.gov.ua/laws/show/z0137-16 [in Ukrainian].
8. Poriadok zupynennia reiestratsii podatkovoi nakladnoi / rozrakhunku koryhuvannia v Yedynomu reiestri podatkovykh nakladnykh, zatverdzhenyi postanovoiu KMU vid 21.02.18 r. No 117/1 [The procedure for discontinuation of the registration of tax bill / calculation of adjustment, approved by the Directive of the Cabinet of Ministers of Ukraine from 21.02.18 No 117/1]. Retrieved from http://zakon5.rada.gov.ua/laws/show/117-2018-p [in Ukrainian].
9. Poriadok obminu elektronnymy dokumentamy z kontroliuiuchymy orhanamy, zatverdzhenyi nakazom Minfinu Ukrainy vid 06.06.17 r. No 557 [The procedure for exchange of electronic documents with supervisory bodies, approved by the Directive of the Ministry of Finance of Ukraine from 06.06.17 No 557]. Retrieved from http://sfs.gov.ua/zakonodavstvo/podatkove-zakonodavstvo/nakazi/72596.html [in Ukrainian].

Abstract views: 27
PDF Downloads: 17
Published
2018-10-17
How to Cite
YurchenkoO. А., & SvyrydaО. А. (2018). Registration and Blocking of Tax Bill / Calculation of Adjustments: New Rules for Business and Fiscal Officers. Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, (4), 113-121. https://doi.org/https://doi.org/10.31767/nasoa.4.2018.11