The head office of the DPS in Kyiv reports that item 200.10 of Art. 200 of the Tax Code of Ukraine dated December 2, 2010 No. 2755-VI, as amended, it is determined that within the period provided for by the first paragraph of Clause 76.3 of Art. 76 of the Code of Administrative Offenses, the supervisory body conducts a camera check of the data of the tax declaration or clarifying calculations (in the case of their submission).
According to clause 200.11 of Art. 200 of the Code of Civil Procedure, the controlling body has the right within 60 calendar days following the deadline for submitting a tax return, and in the event that such a tax return is submitted after the expiration of the deadline – after the date of its actual submission, to conduct a documentary check of the taxpayer in accordance with the procedure provided for in paragraph p. 78.1.8 clause 78.1 of Art. 78 PKU.
The decision to conduct a documentary inspection must be made no later than the end of the deadline for conducting a camera inspection.
At the same time, it should be noted that the effect of paragraphs 200.10 – 200.12 Art. 200 PKU were stopped until July 21, 2022. For the reporting tax periods of February – July 2022, paragraphs 200.10 – 200.12 Art. 200 of the Code of Civil Procedure shall be applied taking into account the terms for conducting in-house, documentary tax audits, provided for in para. 69.2 clause 69 subsection. 10 ch. XX “Transitional provisions” of the PKU (clause 69.11 subsection 10 of chapter XX “Transitional provisions” of the PKU).
In accordance with clause 200.14 of Art. 200 of the Code of Civil Procedure if, based on the results of a camera or documentary inspection, the controlling body detects a discrepancy between the amount of the budget compensation and the amount declared in the tax declaration, then such body:
in case of exceeding the amount of budget compensation declared by the taxpayer over the amount determined by the controlling body based on the results of inspections, sends the tax payer a tax notice specifying the amount of such excess and the grounds for its deduction;
in the case of finding out, based on the results of inspections, a fact according to which the taxpayer does not have the right to receive a budget refund, sends a tax notice to the taxpayer, which indicates the reasons for refusing to grant a budget refund.
According to Clause 2 of Sec. II of the Procedure for sending tax notices-decisions to taxpayers by the controlling authorities, approved by the order of the Ministry of Finance of Ukraine dated 28.12.2015 No. 1204, registered in the Ministry of Justice of Ukraine on 22.01.2016 under No. 124/28254, with changes and additions, in the event that the results of inspections reveal overstatement the amount of the budget compensation or the lack of the right to receive a budget compensation by the tax payer, then the relevant structural unit of the controlling body issues a tax notification-decision in the following forms:
“B1” – in case of overstating the declared amount of the budgetary value-added tax refund, including if the declared amount of value-added tax before the refund was reimbursed to the taxpayer at the time of the inspection;
“B3” – in case of refusal to provide budgetary compensation.
Within ten calendar days following the day of receipt (when conducting an administrative or judicial appeal procedure – within ten calendar days following the day of its end):
the declared and unreimbursed amount of the budget refund according to the declaration, on which the notification-decision was drawn up, is reduced in the integrated card of the taxpayer, which is kept in the control body. At the same time, such an amount is not subject to reflection in the VAT tax return;
of the tax notice-decision “B3”, the overestimated amount for which the notice-decision was drawn up is reduced in the integrated card of the taxpayer, which is kept in the control body.
Provided there are no violations of the norms of Art. 197 – 199 of the Code of Civil Procedure, the amount that was refused when the budget VAT refund was granted can be taken into account in increasing the value of the lines “increased/decreased the balance of the negative value according to the results of the inspection of the controlling body” of the VAT tax return for the reporting (tax) period for which falls on the date of approval of this tax notice-decision. That is, such an amount can be taken into account by the payer with a “+” sign in line 16.3 of the VAT tax return for the reporting (tax) period on which the date of approval of this tax notice-decision falls, with the mandatory filling of a special field in the tax return, where the date is indicated , the number of the tax notice-decision and the amount of reduction of the negative value based on the results of the inspection.
Source: gov.ua
