Gas station network “AMIC” avoids ungrounded financial sanctions worth over UAH 22 mn

Complainee: The Central Interregional Department of the STS for Large Taxpayers (CID STS)
Complaint in brief: The Business Ombudsman Council (BOC) received a complaint from a large gas stations network “AMIC”. The company disagreed with the tax audit findings. The company was exposed to financial sanctions of over UAH 22 mn, so at the stage of consideration of objections to the audit report, it turned to the BOC for support.
Thus, according to tax officers, the company allegedly sold liquefied gas without taking proper account of liquefied gas revenues, in particular, due to absence of a log book according to 2-ГС form during the audit. The complainant submitted to the tax office all primary documents refuting existence of allegedly unaccounted for goods at the point of sale. The company also presented arguments that according to the Law of Ukraine  “On Accounting and Financial Reporting”, the log book of petroleum products was not the source document being the basis for accounting the taxpayer’s goods. The record book reflects only performed accounting operations at the gas station.
Actions taken: The investigator examined the circumstances of the case and found possible violations of the complainant’s legal rights. The BOC recommended that the CID STS ensured a comprehensive and impartial consideration of the complainant’s objections and cancel auditors’ conclusions. The Council stressed that the company had provided all the evidence along with objections to the audit report that it had properly executed primary documents confirming delivery of liquefied gas to the point of sale, and kept records of goods in accordance with applicable law.
Result achieved: The CID STS followed the Council’s recommendations and cancelled conclusions of the audit report, which could be the basis for application of financial sanctions worth UAH 22 mn as provided in Art. 20 of the Law “On the Use of Cash Register in Trade, Catering and Services”. The case was successfully closed.