The HO of NFS in Kyiv reminds that inspections of enterprises, institutions and organizations, individual entrepreneurs, which profit is up to 20 million for the previous calendar year, to be carried out in 2015 and 2016 by supervisory authorities only upon receiving permission of the Cabinet of Ministers of Ukraine, or based on the inspection request made by a business entity, upon a court decision or in accordance with the requirements of the Criminal Procedure Code of Ukraine.
The said restrictions are not applied:
- starting January 1, 2015, to inspections of entities linked to import to Ukraine and/or of those producing and/or selling excisable goods, to verify compliance with the legislation on availability of licenses, comprehensiveness of calculations and payment of tax on personal income, social security tax, VAT refund;
- starting July 1, 2015, to inspections of single tax payers of the second and third groups (individual entrepreneurs), except those engaged in trading in the market, selling goods through small retail distribution centres in the mobile network, except single taxpayers mentioned in paragraph 27, subchapter 10, chapter XX «Transitional Provisions» of the Tax Code of Ukraine, as regards adherence to the rules on use of cash registers.
