Employees of the State Tax Service detected a number of violations during audits of business entities that transport passengers and cargo

Territorial bodies of the State Tax Service organized about 50 audits of business entities that carry out passenger and cargo transportation activities (including international ones) during April 2024. According to results of completed audits, territorial bodies of the State Tax Service have established rare cases of violations of requirements of tax and labor legislation, control of which is entrusted to the tax authorities, as well as violations of settlement procedure.

Among other things, audits established violations of Articles 54, 119, 120, 140, 164 and 168 of the Tax Code of Ukraine regarding timeliness of reporting, determining amounts and payment of tax and monetary obligations, including as a tax agent, Articles 21-24 of the Code of Laws on Labor of Ukraine, in particular,  113 cases of using hired labor without proper registration were detected, as well as violations of Paragraphs 1-2 of Article 3 of the Law of Ukraine "On the use of registrars of settlement operations in trade, public catering and services".

Estimated amount of accruals is 2.8 million UAH.

In addition, copies of audit materials were sent to the Interregional Territorial Bodies of the State Labor Service.

It should be reminded for taxpayers that only appropriate level of legal culture and awareness in organizing economic activities will help avoid negative consequences.