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The head of a private health-care institution applied to lawyers to protect the interests of a private clinic during a fiscal audit. The check related to compliance of the legislation on cash circulation, the procedure of settlement of money operations, cash operations, compliance of the employer's legislation on the conclusion of employment contracts, the formulation of labor relations with employees.

The tax inspectors recorded a violation of the procedure of carrying out of cash transactions using cash registers, cash distribution, and the order of the cash books - as a result, the claims of tax authorities to a private medical institution was 3.1 million hryvnias.

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Expertise: during the tax audit, a number of mistakes were made by a private medical center:
1. A private medical center allowed to inspect the documents of the company by the inspectors of fiscal authorities without proper authority: 1.1 A copy of the Order was handed to a private medical center, in which it was not visible the name of the person who signed, the signature and the seal of the institution that issued the Order was almost invisible. 1.2 In the Order of Fiscal Service there was no indication on the period that was checked. Taking into account such violations, a private medical institution was entitled to prevent the fiscal officers from carrying out a fiscal audit of the company.
2. A General accountant of a medical center has written and gave to the inspectors of the Fiscal Service the explanations regarding the recognition of violations committed by a private clinic, which actually became the basis for the calculation of fines for the amount of 3, 1 million hryvnias.

Taking to account the mistakes made by the private health care center the director of the private clinic was recommended to continue the fiscal audit with the participation of a lawyer. During the next visit of the tax inspectors, the lawyer took part in the fiscal audit. The auditors tried to get an explanation from the head (head doctor) of the private clinic regarding the violations. On the advice of the lawyer, the head of the private medical center (head doctor) did not provide written explanations. After that, the fiscal auditors reported that the tax audit was completed, and tried to handed the Act of Fiscal Audit. On the recommendation of the lawyer, the private medical institution, did not receive the Act of Fiscal Audit. Taking into account the provisions of the Tax Code, the Act of Tax Audit would be sent to the private clinic the next day. Thus, the time was won for the client. Now legal measures are taking to rebut the written explanations of the chief accountant of the private medical center regarding recognized offenses and the abolition of a fine for 3.1 million hryvnias. Information on the protection of the private medical clinic from tax fines on 3.1 million hryvnias would be published additionally.

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Taking to account the provisions of confidentiality, the name of the medical institution is not disclosed to the client.

The protection of interests of the private medical center is provided by the lawyer, managing partner of Grishakov Law Company, - Alexander Grishakov and lawyer, partner at allTax legal and tax advisers - Artem Sereda.

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