Guidelines for organizing and conducting cameral inspections on tax returns are approved
In order to fill the budgets of all levels, to improve administration of taxes and fees, setting a single order to display results of cameral inspections of taxpayers, the Ministry of income and fees of Ukraine from 14.06.2013 № 165 approved guidelines for organization and conduct of cameral inspections on tax returns of taxpayers except checks on tax return on property and income tax return and a single tax payer – individual - entrepreneur", as reported by STI in Holosiyivo area MD of Minincomes in Kiev.
Cameral inspection of data declared in tax statements, is performed within 30 calendar days following the deadline for receipt of such statements. Cameral inspection of VAT tax returns filed by taxpayers who are eligible for automatic VAT refund is carried out within 20 days.
These inspections may be carried out in two ways - electronically or by relevant parts of data by comparing software, results of automated control, tax reporting information from other sources.
After expiration of the period granted to taxpayer in information or electronic communication for self-correction of errors a cameral check or e-check is performed, the results of which consists of (forms):
- If mistakes (violations) are found in the tax reporting or failure (late submission) of tax returns - Act of cameral inspection results;
- In the absence of mistakes (violations) in tax reporting – Certificate on cameral inspection results.
