Concerning carrying out check

In this publication the explanation is given that carrying out planned inspection of the enterprise should be organized by that body of the State Tax Administration, in the plan schedule which it will be planned.

GNAU letter from 03.07.06 of No. 7236/6/23-2016/560

The public tax administration of Ukraine considered the letter <…> concerning a place the provedeyoniya of planned inspection also reports the following. In a sootyovetstviye with article 11′ the Law of Ukraine from 04.12.90 of No. 509-XII About national tax service in Ukyorain (with changes and additions) planned exit inspection check of a nalogoplayotelshchik concerning timeliness, reliability is considered, completeness of charge and payment of taxes and fees by it (obligatory payments) which is provided in respect of work of body state tax sluzh­by and is carried out on a site of such nayologoplatelshchik or in the location of object of an ownership right concerning which such planned exit inspection is carried out.

According to the resolution of Cabinet council of Ukrayoina from 21.07.05 of No. 619 About the statement of the Order of coordination of carrying out planned exit a proveyorok executive authorities, upolnomochenyony to carry out control of charge and uplayoty taxes and fees (obligatory payments) formation of plans schedules of planned exit audits and checks of a financial and economic deyayotelnost of subjects of managing which provo­dyatsya for ensuring timeliness, dostoverno­sti, completeness of charge and payment of taxes and fees by them (obligatory payments), it it is carried out ezheyokvartalno by all supervisory authorities on a meyostonakhozhdeniye of the subject of managing or on mes­tu arrangements of object of an ownership right, otnoyositelno which is led such check.

Thus, planned inspection of the enterprise should be organized by that body of gosudaryostvenny tax service, in the plan schedule koyotory it will be planned. At the same time in a case when the enterprise in connection with change of a mesyotonakhozhdeniye is struck off the register in body of gosudaryostvenny tax service to planned sro­ka carrying out exit check, in the plan schedule vno­syatsya corresponding changes and planned prover­ka it is held by body of national tax service on a new site of the enterprise.

B. GORBANSKIJ, vice-chairman.