Inspections of subjects of economic activity which are carried out by employees of tax service of the Nikolaev area, reveal a large number of the violations connected with charge and payment of a salary.
For January - July, 2008 as a result of checks established facts of use of work of 2 502 not properly executed workers. To violators of the existing tax legislation 537,4 thousand UAH of a tax and penalties from this sum are additionally accrued arrived in the budget of 500,3 thousand hryvnias.
So, when carrying out planned documentary inspection of the businessman Scherbakov V.A. which paid a salary to 4 hired workers without charge of a tax on the income of natural persons, 15 thousand UAH of a tax and penalties are additionally accrued.
During carrying out check of warehouse of the businessman Mirkotan A.N. it was revealed that the salary was paid to 2 hired workers of lower than a minimum wage. At the same time the reference for presentation in bank for the purpose of receiving the credit about the income exceeding specified in the sheet on payment of a salary is issued to workers. On an established fact a planned inspection of the businessman as a result of which to it 8,2 thousand UAH of a tax and penalties were additionally accrued was carried out.
After the carried-out inspections, and also explanatory work with violators of 1 534 workers are officially issued. As a result tax agents paid 249 thousand UAH of a tax on the income of natural persons.
Thus, thanks to intervention of tax authorities of area, the enterprise and businessmen started paying taxes, collecting, contributions to funds, and citizens got social protection.
As a result control - test work as of August 1, 2008 are revealed and involved in the state registration of 2 596 natural persons.