16.06.2010 entered into force new legislation of Ukraine 2275-VI. This act, being the Act not only restricts the rights of businesses and organizations for inclusion in the gross expenditure and some tax credits sums, which in itself though is bad, but justified – because the need to replenish the state budget is more than ever. The Law of Ukraine 2275-VI confers additional (and totally unjustified) authority Workers Tax Service, increases (also completely unjustified) dates scheduled and unscheduled inspections, as well as contains a series of blunders that create a more open-ended questions in interrelation between the entrepreneur and the supervisory authority. Thus, the Act granted to the employee tax authority to visit the place of employment of employees of tax payer in the course an extraordinary test, which can be assigned based on receipt by the tax police information about the evasion of tax payer or a worker from taxation on the receipt and payment labor income, as well as evasion of contributions to social insurance funds. Immediately it should be noted that the concept of extraordinary audit is new, since the current legislation of Ukraine to entry into force of this Act were included only scheduled and unscheduled inspections, provided no extraordinary nebylo.
As a result – for such a test does not specify dates. The second blunder legislator in drafting the Law 2275-VI is ostustvie which everything else claims to the source or form of information on tax evasion with labor income, which is the basis for the start of the examination. In fact, it turns out, that information can be obtained from an anonymous source in oral form by any employee of the tax police, and such information will be sufficient for a decision on an extraordinary test. Third uncertainty left to us by the legislator, is a mandate of tax officers during his visit to the place of work functions of employees of the audited entity. All of the above errors in principle can be used audited entity as a conflict of interest – to visit a workplace inspection staff had the right, but to obtain information on the work of employees – did not and so on. But, at the same time, these errors Legislators can be (and probably will) not be used as a conflict of interest, but as a shield for tax officials in their abuse of office as a base for inspections (with huge penalties) of unwanted taxpayers – whether a large enterprise or entrepreneur-edinschik one hired person. And on the credentials (as they usually see the inspection) – that is not forbidden, then allowed