PECULIARITIES OF THE TAX CONTROL IN THE FORM OF A TAX AUDIT OVER NON-RESIDENTS AS PAYERS OF VALUE ADDED TAX

Abstract

The article is devoted to the study of the peculiarities of tax control in the form of tax audits of non-residents – value added tax payers. It was established that since non-residents as value added tax payers have tax rights and obligations, such non-residents may be subject to tax control measures. This determines the relevance of the study of the peculiarities of the audit as a form of control of such non-residents. It was found that simplified tax declarations, which shall be prepared and filed by non-residents as value added tax payers, are subject exclusively to an office special audit, the nature and procedure of which is regulated by special provisions of the Tax Code of Ukraine. On the basis of a comparative analysis of an office special audit with an office audit, the nature and procedure of which is regulated by general provisions of the Tax Code of Ukraine, common features of these audits have been identified, primarily in terms of the grounds for audit’s initiation, the absence of an obligation to adopt a decision on conducting an audit, the absence of an obligation to document the results of the audit if no violations of the law were found (in particular, by issuing a certificate). At the same time, it was established that there are a number of differences between these audits. The main differences between an office special audit and an office audit are the distinct time period of conducting these audits, the distinct procedure for conducting them (first of all, taking into account the possibility to request the taxpayer to provide information and documents when conducting an office special audit, as opposed to an office audit), the distinct procedure for documenting the audit’s results (in case of finding violations during an office special audit a tax notice shall be drawn up, while in case of finding violations during an office audit an act is drawn up which, in turn, may serve a basis for issuing a tax assessment notice). The right of the controlling authorities to request information and documents from the taxpayer as part of an office special audit significantly distinguishes this audit from an office audit, and in this element, an office special audit tends more to a documentary office audit. It was concluded that an office special audit contains features of office and documentary audits. At the same time, the peculiarities of an office special audit result from the presence of a special regulation of taxation of transactions for the supply of electronic services by non-residents. These peculiarities are aimed at facilitating the administration of value added tax, which is accrued and paid by non-residents.