Articles Have you been included in the list of risky payers? The lawyer tells what to do.
критерії ризиковості

Have you been included in the list of risky payers? The lawyer tells what to do.

How is the decision about the riskiness of the taxpayer made?

The regional commission is considering the issue of compliance / non-compliance with the risk criteria.

In case of establishing compliance with one of the riskiness criteria, a decision is made on the compliance of the taxpayer with the riskiness criteria.

The inclusion in the list of taxpayers who meet these criteria for the riskiness of a taxpayer is carried out on the day the relevant decision is made.

The taxpayer receives a decision on the compliance with the risk criteria of the taxpayer in the electronic cabinet on the day such a decision is made.

The decision must indicate the basis according to which compliance with the risk criteria is established.

First, let’s find out what is meant by “risk criteria”:

VAT payer. Grounds for assessing the payer as risky.

  1. the company was registered on the basis of invalid documents (lost, forged, etc.)
  2. registered by an individual with the subsequent transfer of the business to deceased or missing persons
  3. registered by individuals who did not plan to carry out any financial and economic activities or exercise any powers stipulated by their status.
  4. the financial and economic activities of a business are carried out without the knowledge and without the consent of its founders and intended managers (there was a preliminary fact of re-registration of the payer)
  5. the payer, who is a legal entity, does not have a single (open) account with banking institutions (except for the Treasury and other budgetary institutions)
  6. tax reports for 2 previous reporting periods were not filed as required by clause 16.1.3 of Art. 49 of the Tax Code of Ukraine.
  7. the payer of income tax has not filed with the controlling org. reporting for the last (tax) reporting period (provided for by clause 16.1 of article 46 of the GCC)

    Also, the payer is risky if the tax authority has information about the riskiness of the business transaction specified in the tax invoices submitted for registration.

In this case, what should the taxpayer do?

1. Calm down, take a deep breath.

2. Do the following:

It is necessary to send information and copies of documents through the menu “Monitoring of Tax / RK” in the Electronic Cabinet in order to exclude you from the list of payers that meet the Risk Criteria.

The identifier of the form “Report on the submission of information and copies of documents on the non-compliance of the taxpayer with the risk criteria”: J (F) 1314901.

You can send applications in the form of copies (scans) of documents of any format in the format of all of us familiar PDF, PNG or JPG.

The number of documents that are attached should not exceed 100 pieces. and in accordance with par. 10 p. 6 of the Order, these can be:

  • powers of attorney, contracts, acts of the governing body, which formalizes the powers of persons who, in the interests of the taxpayer, receive products to carry out certain operations;
  • contracts (for example, foreign economic contracts, and their annexes);
  • documents confirming the conformity of products (declarations of conformity, quality certificates, certificates of conformity);
  • primary documents, warehouse documents (inventory lists), including invoices/invoices, acts of acceptance and transfer of goods (works, services), waybills;
  • calc. documents and bank. extracts from personal accounts;
  • other documents that can confirm non-compliance with the Risk Criteria.

    All information, together with the documents submitted by the VAT Payer, the Commission considers within 7 working days (from the date of receipt). Subsequently, he makes a decision, which is immediately sent to the payer by means of electronic communication in the electronic cabinet.

The regional commission constantly monitors the compliance / non-compliance of taxpayers with the risk criteria of the taxpayer, so you need to know how to act in case of revealing the compliance of the taxpayer with the risk criteria.

If you need tax advice, please contact Kapustin & Partners specialists.