actions and decisions of tax authorities to cancel registration of the payer of value added tax (VAT) on the basis of the Cabinet of Ministers of Ukraine would be contrary to the Law on VAT, and such actions should be challenged, as well as to deny the tax authorities to conduct unscheduled inspections of the consider interviewed lawyers.

VAT Act contains an exhaustive list of situations where a cancellation of registration, and this list does not provide for cancellation of registration on the basis of non-declaration of commitment on the VAT, when the tax bill was drafted, - said the lawyer law firm Magisters Yuri Nikolaychuk.

He noted that the government order provides for tax authorities to take steps to cancel registration of VAT payers if it is found that when you make a tax payer of the VAT invoices did not declare the obligations under this tax. However, the document does not explicitly indicate what measures should take the tax authorities with a view to cancellation of registration, said Yu Nikolajchuk.

certified auditor, director of the auditing firm OLGA Audit Arthur Surmenko, in turn, stressed that the State Tax Administration (Tax Administration) has no right to conduct unscheduled field tests, based only on grounds specified by the Government: Whichever way enterprise does not include VAT in the tax credit on tax invoices of the previous periods, - said A. Surmenko.

He said the company had a legitimate right to withhold the tax authority to conduct spot checks in the absence of the grounds specified in Article 111 of the Law On State Tax Service, which did not appear among the non-inclusion of VAT in the tax credit on tax invoices of the previous periods, concluded auditor.

As reported, the Government Decree № 1120-r dated September 9, 2009 authorized the State Tax Administration in case of violation VAT payer discharge tax invoices to take action to revoke the registration of such payer.

The same order of the Cabinet of Ministers also recognized the right of VAT taxpayer in the tax credit on the basis of tax invoices received late. At the same time, the document says, the calculation of such credit in violation of the requirements of paragraph 5.1 of Art. 7 of the Law of Ukraine On Value Added Tax is the basis for a casual spot-check of the taxpayer bodies STAU.

Ukrainian President Viktor Yushchenko on Sept. 25 ordered Prosecutor General Oleksandr Medvedko to implement the next week checking process a VAT refund.

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