Сonducting of an actual tax audit for the period already been audited

Сonducting of an actual tax audit for the period already been audited

Pursuant to subparagraphs 75.1.3 of the Tax Code, the actual tax audit shall mean such conducted at the place of a taxpayer’s actual activities performance, location of business or other proprietary objects owned by the taxpayer. The audit shall be carried out by the supervisory authority with regards to compliance with legal requirements on the supervision over physical cash flow, order for settlement transactions execution by taxpayers, cash transactions execution, possession of licenses, certificates, inter alia, for the production and circulation of excisable goods, compliance with legislation on an employment contract formalization by the employer, the formalization of employment relations with employees (hired persons).

Paragraph 80.2 of the Tax Code provides that an actual audit can be carried out under the decision of the head (his/her deputy or authorized person) of the supervisory authority approved with the order, a copy of which shall be furnished against receipt to the taxpayer or his/her/its authorized representative, or to persons actually carrying out settlement operations, before such an audit begins, and, in particular, provided that violations of the law with regards to matters defined in subparagraphs 75.1.3 of the Tax Code (subparagraphs 80.2.6 of the Tax Code) are detected based on the findings of the preceding audit.

The actual audit is to be conducted subject to the conditions specified in subparagraphs 80.2.6 of the Tax Code, may be carried out once within 12 months as of the date of the report followed the results of the previous audit (paragraph 80.3 of the Tax Code) in order to terminate the violation of the law on matters determined by subparagraphs 75.1.3 of the Tax Code.

Thus, according to Article 61 of the Constitution of Ukraine no one can be subject to the liability of one kind for the same violation twice.

Considering the foregoing, whilst conducting actual audits, it is allowed for supervisory authorities to audit the periods been the already audited, only provided that legal grounds for such an audit are present.

At the same time, taxpayers can not be held liable (i.e. liability of one kind) for the same violation, being already reflected in the report on the preceding audit (according to the materials of the official web-portal of territorial bodies of the SFS in Ternopil oblast).