Criteria for assessing VAT payer’s compliance with risk criteria based on tax information directory

• Taxpayers provided a directory of tax information codes as a basis for determining the compliance of VAT payers with risk criteria
• The directory was approved by the State Tax Service of Cherkasy region
• The directory includes codes related to various risk criteria for VAT payers, such as untraceable origin of goods, insufficient resources for production, and discrepancies in supplied goods
• Other criteria include insufficient labor resources, supply of agricultural products without proper documentation, and lack of necessary licenses for certain activities
• Failure to report income, accumulation of unsold goods, and transactions with taxpayers who do not meet risk criteria are also considered as risk factors.

Source: news.dtkt.ua

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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