LETTER OF THE STATE CUSTOMS SERVICE OF UKRAINE

of August 16, 2012 No. 20/1-12/09050-EP

Concerning quality of conducting documentary checks

Being guided by item 3 of the order of the Chairman of Service of 31.03.09 No. 38/1-r, Department of fight against smuggling, risk analysis and the letter of 12.04.2012 No. 20/2-12/03704-EP is provided to regional customs, customs to send to anti-corruption (further - Department) the order to Department in continuous procedure drafts of all acts of checks which subject including was check of justification and legality of provision (obtaining) of privileges and release from the taxation of goods which customs clearance was performed, in particular, with use of preference on payment of the duty "102" and the VAT "002", "202".

On analysis results of the drafts of acts sent to accomplishment of the above-mentioned letter of Department it is determined that most customs during conducting documentary exit checks gives not enough attention to check of above-mentioned question and documentation of results of such check.

Considering the fact that check of legality of provision (obtaining) of privileges and release from the taxation is priority activity of divisions of customs audit of regional customs, customs for 2012, we consider expedient during conducting documentary checks of the companies which perform import of pharmaceutical products, products of medical appointment, medicines and so forth, to pay attention to the following questions.

According to Item 30.8 of article 30 of the Tax Code of Ukraine monitoring bodies exercise control of correctness of provision and accounting of tax benefits, and also their target use, in the presence of legislative determination of the directions of use (rather conditional tax benefits) and timely return of the means which are not paid in the budget as a result of provision of privilege in case of its provision on returnable basis. The tax benefits used not for designated purpose or out of time returned return to the relevant budget with charge of penalty fee in the amount of 120 annual interest rates of discount rate of the National Bank of Ukraine.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info