Based on the results of a desk audit of the VAT payer, an act was drawn up according to which the VAT payer unlawfully formed a tax credit at the expense of tax invoices registered by the supplier in the ERTN in violation of the deadlines for registration, which is a violation of clause 198.6 of Art. 198, paragraph 201.10 Art. 201 of the Tax Code of Ukraine.
As a result of the joint work of the management and accountants of the VAT payer, auditors and a lawyer, an objection to the audit report was drawn up and filed, and a number of accounting actions were carried out.
Based on the results of consideration of the objections, the Main Directorate of the State Tax Service in Kyiv informed the VAT payer that facts were established that disproved the conclusions of the in-house audit report.
Tax penalties were avoided.
The case was handled by lawyer Yevgeny Zarudnyev.