- Information that the “technological table” contains inaccurate information;
- Other tax information, indicating the riskiness of transactions.
Automated tax administration system or “manual control”: what to expect from proposed changes in the risk criteria for suspension of registration of tax invoices?
Published: | 01.11.2017 | blog
The Ministry of Finance of Ukraine has issued a new draft on amending Order No.567 of 13.06.2017 “On Approval of the Criteria for assessing the risk level sufficient for suspension of registration of a tax invoice/adjustment calculations in the Unified Register of Tax Invoices”. The experts of Finance Business Service have considered what kind of changes may happen and whether they will simplify the “life” for business. Having removed the issue of regulatory technology and consistency of terminology, to which lack in some normative acts of the Ministry of Finance we are already accustomed, let us try to understand the consequences that taxpayers will have to face if such changes are adopted. Thus, the draft suggests introducing certain changes in the part of provision of the possibility not to take into account taxpayer data filed in the prescribed form, so-called “technological table”, by the State Fiscal Service of Ukraine. In which cases does the Ministry of Finance propose not to take into account the “technological table”? The Ministry of Finance defines two such cases, namely, when the supervisory body has received: