Vocabulary list

the tax liability – cума податкового зобов'язання

the determining factor – визначальний фактор

several types (instruments) of tax – кілька видів податку

the local tax offices – місцеві податкові інспекції

according to tax instruments – за видом податку

is in charge of tax auditing – відповідає за податковий аудит

two types of examination – перевірки двох видів

desk tests – загалом

consistency of tax return - послідовність податкової декларації

audits on site –аудит з виходом на місце

tax instrument unit – відділ по роботі з окремими податками

has to submit returns – повинна подавати декларацію

for each and every tax instrument – за кожним з податків

fill in and file – заповнити та подати

a complex audit – комплексна перевірка

if the previous audit took place on a якщо попередня перевірка відбулась

the auditing period is restricted – обмежується термін перевірки

additional assessments – додаткові нарахування

supplementary levying – додаткові нарахування

can only be instituted with the approval – провадиться лише з дозволу

II. Answer the following questions:

1. What 5 groups can major taxpayers be classified into?

2. How are local tax offices organised?

3. Who is in charge of tax auditing?

4. How many types of examination are carried out in Ukraine?

5. How many tax return forms must a company fill in and file at the local tax office each year?

6. How many times a year can a taxpayer be audited?

7. How many times a year can a complex audit for all instruments be made?

8. Can such audit frequency be called high or low as compared with what is customary in other countries?

9. What is in practice the period covered by an audit?

10. When can audits on site (field audits) be instituted?

III. Give the main ideas of the text, and write a short summary. Tax militia

I. Read and translate the text.

Each tax office has a Tax Militia Department. This department is authorised to contact the taxpayer more frequently. If signs of fraud reach the tax administration, the Tax Militia starts an investigation. This department also takes care of the collection of taxes and the seizing of money and goods. Interestingly, the department is authorised to sell or auction goods that it has impounded. The ,,militia" acts both upon request of the auditing department and on its own initiative. The way in which this militia is organised, is a state secret and furthermore nothing is disclosed about its internal procedures. What is known is that it is a military organisation, the departments of which are officially part of the local tax offices. The Act on the National Tax Administration defines the main structure of the organisation: it has a Principal Directorate, an investigation department and an anti-corruption department. For the immediate execution of their tasks these departments are brought under the local offices. The Tax Militia reports to the Head of the State Tax Administration.

The fact that the Tax Militia has the set-up of a military organisation is evident from its legal hierarchy. The department is headed by generals and its ranks include those of lieutenant-general, major general (brigadier), (lieutenant-)colonel, major, captain and lieutenant. Also, there are non commissioned officers and privates. The military lines of command exist not just on paper, but can be observed in everyday life. For instance, all officers and personnel wear legally prescribed insignia and uniforms which are defined by the government. Not only do members of this Tax Militia wear uniforms, but regular tax officers also have their own brand of uniform. The standard uniform is green, whereas the higher ranks have a grey uniform. The grades within the ordinary tax administration are not military, but are civil with titles such as inspector.