The National Fiscal Inspectorate in Holosiiv district in Kyiv city informs that the Law of Ukraine On Changes to the Tax Code of Ukraine and Some Enactments, regarding the tax reform, adopted on 28.12.2014, under No.71-VIII, specifies a set of restrictions on performing checks of business entities by controlling bodies.
In particular, Law No.71 permits controlling bodies to check, in 2015 and 2016, compliance of enterprises, institutions, organizations, and individual entrepreneurs which earnings a calendar year reach up to 20 million hryvnias, solely upon permission of the Cabinet of Ministers of Ukraine, availability of the application from a business entity, following the court decisions, or if it is required under the Criminal Code of Ukraine.
The restriction does not apply:
- starting January 1, 2015, business entities importing to the customs territory of Ukraine and/or manufacturing and/or selling taxable goods, are to be checked for compliance with the legislative norms necessitating availability of licenses, completeness of accruals, individual income tax deductions, uniform social security contributions, VAT refunds;
- starting July 1, 2015, taxpayers of the 2nd and 3rd groups (individual entrepreneurs), except those trading in the markets, engaged in retail sale of goods through the mobile network, except taxpayers paying the single tax, as set out in par.27, subchapter 10, chapter ХХ “Transitional Provisions” of the Tax Code of Ukraine, concerning adherence to the procedure for registration of payment transactions.
