Every year in Nikolaev and area the number of the subjects which are carrying out the activity in the sphere of trade, public catering and services increases.
On 01.08.2008 in tax authorities of the Nikolaev area 4289 similar subjects of economic activity who registered 6099 registrars of settlement operations are registered.
Important component of activity of the State Tax Administration in this direction is control of a procedure of payments in the sphere of trade, public catering and services according to requirements of the Law of Ukraine "About application of registrars of settlement operations in the sphere of trade, public catering and services" of 06.07.95 BP No. 265/95-(with changes and additions).
The general amount of sale of goods, works (services) for cash the means, carried out through registrars of settlement operations, makes on 01.08.08 2,3 billion UAH
For the similar period of 2007 it makes 1,9 billion UAH
Thus growth in the current year sales of goods, works (services) makes 417,8 million UAH, or for 18% that testifies to growth of business activity of businessmen.
However not all businessmen wish to work honestly for the benefit of the state and to pay taxes to what results control - test work of divisions of an operating control testify.
So, on 01.08.08 divisions of control of settlement operations GNS of area carried out 1432 inspections concerning observance of requirements of the above-mentioned law and existence of trade patents, licenses by results of which 6,3 million UAH of penal (financial) sanctions are applied.
In comparison with the similar period of 2007 it is carried out 117 checks more, thus penal (financial) sanctions are applied on 3 million UAH more.
It testifies to implementation of systematic and continuous control from bodies of the State Tax Administration behind observance by subjects of economic activity of the current legislation of Ukraine.
In the period of a resort season the special attention is paid to checks of subjects of managing which carry out activity on the Black Sea coast of the Nikolaev area.
So, within the operation "Resort-2008" which began in the territory of the Nikolaev area since 01.06.2008, employees of divisions of control for settlement operations carried out 637 inspections of subjects of managing.
On materials of checks it is applied penal (financial) sanctions for total amount of 2,6 million UAH
The characteristic violations established at checks, - not issue of the cash voucher, discrepancy of monetary cash on a place of calculations, implementation of trade activity without acquisition of the trade patent or with violation of its use, trade in alcoholic beverages and tobacco products without acquisition of the corresponding license, reports the Public tax administration in the Nikolaev area.