The sphere of agricultural goods turnover is the leader in tax evasion. SFS made such conclusions as per the results of unscheduled audits of entrepreneurs during last year, UNN reports quoting SFS Newsletter.

Reportedly, last year, SFS’ audit divisions conducted 16.6 ths unscheduled audits for the standalone largest risks of tax evasion. During audits, the auditors placed focus on VAT movement schemes.

During these audits, 6.2 ths beneficiaries, UAH 14.8 bln of scheme VAT, including UAH 2.6 bln of VAT from risky importers, were processed.

“As per results of conducted measures, UAH 16.2 bln were additionally charged, out of which UAH 8.1 bln were approved, out of which 1.3 bln were already paid”, SFS emphasized.

During unscheduled audits, the auditors found typical violations, in particular:

-        unreal operations of acquisition of goods/services, which were not manufactured/provided in the volume, specified in source documents, and/or inability of their real delivery due to the absence of resources, necessary for manufacture, storage and transportation of goods;

-        absence of source documents, accounting registers, financial reports and documents, associated with calculation and payment of taxes and duties, the imposition of which is enshrined in legislation.

“The significant number of tax evasion schemes is found in the most risky sphere of activities – agricultural goods turnover”, SFS summarized.

It should be reminded that previously, the mass media reported that the taxmen exposed a large-scale VAT fraud scheme, involving the largest sunflower oil producer Kernel.