If you are an important taxpayer, then this news is for you. In November, the Ministry of Finance approved amendments to the Procedure by order No. 561 for providing documents of an important taxpayer (ITP) in electronic form during a documentary audit.
This Procedure defines the general principles of organization of providing documents (information), defined by paragraph 85.2 of the TCU, in electronic form by important taxpayers to regulatory authorities and the format and structure of such documents during the documentary audit.
It applies to regulatory authorities as well as important taxpayers.
The order determines the general format and structure of documents to be submitted at the request of the supervisory authority in electronic format while exercising control and inspection activities.
The proposed format for submitting documents in electronic form is based on the Ukrainian version of the tax audit file (SAF-T UA) - hereinafter (SAF-T UA). The file was finalized by the State Tax Service, taking into account the requirements of tax legislation and implementation methodology.
The Ministry of Finance has defined the list, structure and format (SAF-T UA), which consists of the following sections:
- title (general information according to the version of the tax audit file);
- directories, journal of accounting records (accounting transactions);
- information on documentary support of accounting records;
- tax differences.
SAF-T UA is formed in terms of reporting periods, accounting of book records, types of documents and transactions, counterparties, types of assets and liabilities.
In the event that officials of the supervisory authority during the inspection - the need arises for consideration and examination of electronic documents (information) of the ITP, not provided by the taxpayer, the ITP is obliged to:
- provide access of officials of the controlling body to electronic documents (information) of the ITP the location of the taxpayer and his divisions (when conducting documentary on-site inspections)
- or provide additional ITP electronic documents (information) belonging to or related to the subject of the inspection, at the request of the supervisory authority, no later than two working days following the day of receipt of the request of the supervisory authority.