З початку року податкова оштрафувала АЗС майже на 300 млн грн

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За 11 місяців поточного року Державна податкова служба (ДПС) України перевірила 919 автозаправних станцій, за результатами перевірок було накладено штрафів на 293,3 млн грн. Про це йдеться у повідомленні, оприлюдненому на сайті ДПС.

«У січні-листопаді 2022 року територіальними підрозділами ДПС з метою запобігання і виявлення порушень законодавства платниками податків у сфері роздрібного продажу пального проведено 919 фактичних перевірок АЗС (АГЗС)», – повідомляє прес-служба ДПС.

Як зазначають податківці, за результатами розгляду «матеріалів фактичних перевірок до суб’єктів господарювання застосовано штрафних (фінансових) санкцій на загальну суму 293,3 млн гривень».

З огляду на те, що в Україні почала діяти нова система нафтопродуктозабезпечення, яку побудували на заміну знищеним довоєнним джерелам постачання, працівники податкової під час проведення фактичних перевірок особливу увагу приділяють документам, які підтверджують облік і походження товарів (пального), що на час перевірки перебувають у місці їх продажу.

Згідно з повідомленням, під час проведення зазначених вище перевірок встановлено 218 випадків продажу пального з порушенням обліку товарних запасів, що передбачає фінансову відповідальність на загальну суму штрафних (фінансових) санкцій 191,3 млн гривень.

При цьому податківці звертаються до клієнтів, аби ті – у разі встановлення випадків реалізації пального на АЗС (АГЗС) без видачі відповідного розрахункового документу – терміново інформували територіальні органи ДПС для вжиття контрольно-перевірочних заходів.

«Для здійснення контролю працівниками податкового аудиту постійно аналізується діяльність суб’єктів господарювання, які здійснюють продаж пального через АЗС (АГЗС). При цьому використовується інформація з різних джерел, як із зовнішніх (інформація від контролюючих органів, громадських організацій, суб’єктів господарювання та громадян), так і з внутрішніх (податкова звітність, система обліку даних реєстраторів розрахункових операцій тощо)», – пояснили в ДПС.