Vadym hetman kyiv national economic university

Topic 9. Planning and organization of inspections

Planning control and verification activities of the tax authorities. The concept and structure of the schedule of inspections. The order of selection of subjects of entrepreneurial activity for verification. Planning of the working time

Organization and main stages of the site checks.
Organization and stages of carrying out comprehensive documentary checks. The check program. Letter of referral for inspection. Preparation for the inspection. Implementation of control and verification activities. Registration of the inspection results. The structure of the act of verification. Requirements for the act of verification. The procedure of signing the act of verification. Appeal against actions of tax authorities. The tax compromise.
Quality standards of control and verification activities.
Topic 10. Tax inspections’ examination activities in the field of consumption taxes

An office verification (desk audit) of VAT declaration. Timeliness of submission of the declaration, the availability of applications and certificates. Verification of tax liabilities for VAT. Сorrectness of reflecting taxable transactions. The validity of transactions that are non-taxable and exempted from taxation. Adjustments of VAT liabilities. Verification of tax credit. The adjustment of the tax credit. The accuracy of the net amount of VAT liabilities. The validity’s check of budgetary compensation. The results of VAT calculations.

Documentary verification of VAT. The accuracy of the volume of shipped products. Verification of amounts transferred to the accounts of the company and not reflected in the account of "Sales (realization)". The fullness of including the free goods, the partial payment goods, transfers in employees’ payment, transfers of the non-productive consumption within the enterprise in the objects of taxation, and barter operations, which are also the objects of taxation. The accuracy of calculation of tax base. Regular price. The procedure of its calculation.
Documentary verification of the tax credit. The documents giving the right to obtain the tax credit. The distribution of VAT on purchased goods (works, services). The correctness of amounts of VAT on purchased goods used in an unproductive way. Checking the intended use of the imported goods for own purposes. The validity of tax privileges (benefits).
Office verification (desk audit) of excise tax calculations. Timeliness of submission of the calculation. The correctness of the calculation amount of the excise tax. The reliability of the recalculation results of the excise tax. The validity of the excise tax reduction connected with the export of excisable goods. Documentary proof of the export operations.
Documentary verification of excise tax. The reliability of the object of taxation. The accuracy of determining the taxable turnover. The validity of tax privileges (benefits).