The audit report will replace the taxes
Legal entities and SP can cease operations based on the results of an audit report. Since 2015, the Tax Code has been amended to simplify the procedure for the liquidation of legal entities-residents and individual entrepreneurs, which is conducted on the basis of the audit report on taxes. Since 2017, a change has been introduced to increase the threshold of the aggregate annual income for audit by the audit organization from 60,000-fold monthly calculation index (MCI) to 120,000 MCI.
This amendment was introduced to expand the market of audit services and reduce the number of liquidation tax audits conducted by government revenue agencies. Taxpayers, with the total amount of AAI, for the period of the limitation period - not more than 120,000 MCI can be liquidated without conducting a tax audit, based on the audit report, after the desk control. If these two conditions are met, the taxpayer may submit a tax application for termination of activities not later than 20 calendar days after receiving the audit report, with the minimum package of documents specified in clause 2 of Article 37-2 of the Tax Code. The liquidation tax reporting is compiled according to the types of taxes, other compulsory payments to the budget, mandatory pension contributions, mandatory professional pension contributions and social deductions, of which the liquidated person is a payer and / or a tax agent. The tax authority must carry out desk control no later than 10 working days from the date of receipt of these documents in the manner prescribed by Article 586 of the Tax Code. In case of detection of violations based on the results of desk control, the taxpayer receives a notification on the elimination of violations. The liquidated taxpayer must timely pay taxes, other mandatory payments to the budget, transfer compulsory pension contributions, mandatory professional pension contributions, social contributions, for liabilities established or accrued:
- Based on the results of the audit report - within 10 calendar days from the date of delivery of such a report;
- on the basis of the results of the liquidation tax reporting - no later than 10 calendar days from the date of submission to the tax authority of such reports;
- on the basis of the results of the execution of the notification on the elimination of violations detected during desk control - not later than 10 calendar days from the date of execution of such notification.
In the absence of debt, the liquidated legal entity or individual entrepreneur should get back the amount of erroneously or overpaid taxes, fees, charges, penalties, fines and duties levied by customs authorities. A documentary tax audit is provided only in cases of non-fulfillment of the notice and / or disagreement of the tax authorities with explanations provided by the liquidated taxpayer, which is conducted based on the facts and revealed circumstances in relation to such person. After the implementation of the above provisions, the tax authority sends to the relevant justice authority information on the absence (availability) of the debt in the manner and by terms established by Article 598 of the Tax Code. The tax liability of an individual entrepreneur who has ceased to exist is deemed to have been performed after carrying out desk inspections, provided that the tax debt is not available or repaid, arrears on OPV, OPW and JI, and the violations identified by the results of desk control are fully eliminated. The tax authority shall, not later than three working days from the date of execution of the tax obligation, take a decision to withdraw the individual entrepreneur from the registration. Information on the removal of an individual entrepreneur from the registration is placed on the Internet resource of the authorized body.
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