Some networks of petrol stations evade excise tax, registering the sale from “gun” as wholesale, but not retail. The total amount of additional charge of this tax is UAH 3.7 bln, Head of the Office of Large Taxpayers Evgeni Bambizov told in his blog.
The Head of the Office did not name concrete violators, but described two main schemes of tax evasion, which petrol stations use, Ukrainian News reports.
As was indicated, the first consists in the non-charge of excise tax on the oil products, sold through the petrol station. The employees of the Office exposed it in 2015, checking the reporting data and finding discrepancies in one of the networks for UAH 2.9 bln. Since then, for two years of checks (2015-2016), the employees of the Office charged additional UAH 3.7 bln of excise tax, but all these amounts are still challenged in courts. The second consists in provision of tax benefit to third parties through sale of tax liabilities. According to Evgeni Bamizov, one of the networks sold liabilities for UAH 60 bln VAT, thus evading this tax.
All additional charges and found violations of the company are challenged in courts: while the court delay their rulings, reregister assets for affiliated companies, Evgeni Bambizov said.
