To close the FOP, the tax office conducts an inspection of this physical...

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To close the FOP, the tax office conducts an inspection of this individual.

The situation: if in some months an individual received X hryvnias on the FOP account in the bank, but in the declaration he wrote that he received 30% less (and accordingly paid 30% less tax on the amount), and after some time the person decided to close his FOP .

Can the tax office, during the inspection, request data on the receipt of money from the bank and see that in some months the tax was paid lower than the receipts?

28.06.2023 12:16 396

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Photo of sikorsky.y.o Yaroslav Sikorsky

After the state registration of termination of business activity, an individual continues to be registered with the regulatory bodies as an individual - a tax payer who received income from the conduct of business activity.

If there are reasons and taking into account the statute of limitations provided for by the Code of Civil Procedure, the controlling body may appoint and conduct a documentary check of such a natural person - a taxpayer.

According to the Tax Code of Ukraine, the tax bank provides only information about the fact of opening accounts.

If the Tax Office wants to find out information about the actual movement of funds on your personal (card) accounts, it must apply to the court to obtain a Decision on disclosure of bank secrecy. After all, this type of information already falls under the signs of bank secrecy.

I inform you about the existence of draft law No. 8226, according to which banks may be obliged to provide, upon request, tax information on operations on special business accounts of private limited liability companies with a tax agent bank, i.e. all information on operations of crediting funds to accounts, on the purpose of payment, identification data and number account of the counterparty.

28.06.2023 22:02

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