Vadym hetman kyiv national economic university

Topic 12. Tax authorities control activities in the field of individuals’ income tax

Controlling of withholding income tax. Checking the correctness of calculation of income tax for individuals earned from primary place of work. The reliability of the object of taxation. The validity of benefits. The correctness of arithmetical calculations. Checking paylist against a cashbook data. Completeness and timeliness of withheld taxes to the budget. The timeliness of submission information about paid income and withheld taxes. Preparing the inspection report.

Control of correctness of calculation, completeness of withholding and timeliness payment to the budget volume of income tax for individuals provided by tax agents. Control over the taxation of interest, dividends. Control over the taxation of income from rent and sale of movable and immovable property. Control over the taxation of insurance amounts.
The procedure of submission declaration of income tax from individualsto the tax authorities. The right to obtain the tax credit. Checking the reliability of the data provided in the declaration.
The control in the field of taxation of incomes from entrepreneurial activity. Calculation of advance payments of income tax, the terms of their payment. Verification of declaration of actual earnings. The survey of income from business activities at the place of products manufacture, performance of works, providing services. Checking the book-keeping of income and expenses.
Topic 13. Control over the correctness of levying a single tax, resource, property and other obligatory payments

The procedure of verification of the calculations of rent paid for using water. The timeliness of calculation. Completeness of all requisite elements of documents. The correct application of rent rates paid for using water. The penalty for excessive use of water. The arithmetic calculations.

Documentary verification of rent paid for using water. The accuracy of the extracted water volume. The correctness of including rent paid for using water in the enterprise expenses.
The procedure of verification of the calculations of rent paid for using mineral resources in mining. The timeliness of calculation. The correct application of the standards. The penalty for excessive losses of minerals during mining. The arithmetic calculations. The correctness of including rent paid for using mineral resources in the enterprise expenses.
Verification of the calculations of rent payments for oil and gas.
The control of tax authorities in the field of property taxation. The procedure of verification of land payments calculations. The timeliness of calculation. Completeness of all requisite elements of documents. The correctness of application of land tax rates. The arithmetic calculations.
Documentary verification of land payments. The reliability of the object of taxation. The substantiation of the use of benefits. Control over the proper use of the land.
The tax control of correctness of calculation and timeliness of payment to the budget of local taxes and fees.