It should be noted that the controlling bodies have the right to conduct inspections on the basis of sub-clause 20.1.4 of clause 20.1 of Article 20 of the Tax Code of Ukraine.
Unscheduled documentary inspections of taxpayers, in respect of which a decision was made to terminate a legal entity, the procedure of reorganization of a legal entity (except for transformation), closure of a permanent representative office or a separate division of a legal entity, including a foreign company, organization was initiated. taxes or filed an application for deregistration of the taxpayer, are carried out in accordance with subparagraph 78.1.7 of paragraph 78.1 of Article 78 of the TCU.
The duration of such inspections does not exceed 5 working days for small businesses, 10 - for medium and 15 - for large taxpayers (excluding extensions), as defined in paragraph 82.2 of Article 82 of the TCU.
Please note that the current regulations do not establish an obligation to notify the taxpayer in advance of an unscheduled documentary audit on the basis of sub-clause 78.1.7 of the TCU.
When planning, organizing and conducting documentary inspections, the supervisory authorities shall take into account the statute of limitations specified in paragraph 102.1 of Article 102 of the TCU. This means that the inspection of compliance with tax, currency and other legislation is carried out for the last 1095 days following the last day of the deadline for filing a tax return, a single contribution to the mandatory state social insurance - for the period from 01.01.2011 or for the period following the period covered by the preliminary inspection on the specified issue. In addition, in accordance with part sixteen of Article 25 of the Law of Ukraine "On Collection and Accounting of the Single Contribution for Compulsory State Social Insurance", the statute of limitations for accrual, application and recovery of arrears, fines and penalties does not apply.
In accordance with paragraph 11.6 of the Order of the Ministry of Finance of Ukraine dated 09.12.2011 №1588 "On approval of the Procedure for accounting of taxpayers and fees" in carrying out tax control measures related to the liquidation or reorganization of the taxpayer, regulatory authorities organize and plan them so that claims for payment of payments, the control of which is carried out by regulatory authorities, were formed and received by the person responsible for repayment of monetary obligations or tax debt of the taxpayer, not later than the deadline for creditors to declare their claims (Part 5 of Article 105 Civil Code of Ukraine).
According to paragraph 85.2 of Article 82 of the TCU, the taxpayer is obliged to provide officials (officials) of the supervisory authorities in full all documents belonging to or related to the subject of the audit. This obligation arises for the taxpayer after the start of the audit.
At the same time, as noted in the State Tax Service in Kyiv, the problematic issue today is the failure to identify taxpayers and their officials during unscheduled documentary on-site inspections - given that businesses that cease their activities are often are not located at the tax address. This, in turn, makes it impossible to take all measures to deregister such taxpayers.
Also, quite often there are cases when business entities in order to align the results of their activities in connection with the liquidation, adjust the financial statements, sell the balances of assets, settlements with counterparties and founders, signing transfer deeds, etc. after conducting a documentary audit, which leads to the obligation to submit appropriate tax reports, in connection with which there is a need for additional control and verification measures.
However, we draw your attention to the fact that not all taxpayers who are liquidated need a documentary check. The reason is that some of them have not been operating in recent years. This means that if the liquidated taxpayer does not report or reports no business, has no balances, open current accounts (not opened, closed more than 1095 days or received a bank statement of no cash flow), no has a tax debt, employees (all fired), unfinished court cases, revoked his VAT certificate, excluded from the relevant registers, ie has no risks in the activities, the head of the tax authority may decide to deregister such an entity without conducting a documentary inspection.
