of April 10, 2013 No. 111/4/99-99-17-01-02-10
The ministry of the income and charges of Ukraine reviewed request concerning provision of information on charge (deduction) of income tax from salary incomes and reports the following.
According to item 75.1 of Art. 75 of the Tax code of Ukraine (the Code is farther) cameral and documentary inspections are carried out by bodies of GNS within their powers only in cases and according to the procedure, established by this Code, and the actual checks - this Code and other laws of Ukraine, control of which observance is imposed on bodies of GNS.
At the same time according to item 77.1 of Art. 77 of the Code documentary scheduled inspection shall be provided in the scheduled plan of conducting scheduled documentary inspections.
In the schedule of conducting documentary planned inspections taxpayers who have risk concerning failure to pay taxes and fees, failure to carry out of other legislation, control of which is imposed on bodies of GNS (item 77.2 of Art. 77 of the Code), are selected.
Documentary unscheduled inspection is not provided in the work plan of body of GNS and is carried out in the presence at least one of the circumstances determined by the Code, in particular: by results of checks of other taxpayers or receipt of tax information the facts which demonstrate possible violations by the taxpayer of tax, foreign and other legislation, control of whose observance is imposed on bodies of GNS, are elicited - if the taxpayer does not provide explanations and their documentary confirmations on the obligatory written request of body of the State Tax Service within 10 working days from the date of receipt of request; the taxpayer does not submit to the time established by the law the tax declaration or calculations - if their representation is provided by the law.
Cameral inspection is carried out by officials of body of GNS without any special decision of the head of such body. All tax statements continuous procedure (item 76.1 of Art. 76 of the Code) are subject to the specified check.
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