Insurance company "PRESTIGE" underwent a scheduled documentary on-site tax audit for the period from 01.01.2016 to 30.06.2024 from 24.10.2024 to 12.12.2024.

In accordance with the Schedule of Documentary Scheduled Audits of Taxpayers for 2024 by the State Tax Service of Ukraine, Section II of the Schedule "Documentary Scheduled Audits of Financial Institutions, Permanent Representations and Representative Offices of Non-Residents" taking into account the adjustment (November 2024) on 29.11.2024, PJSC "IC "PRESTIJ" from 24.10.2024 to 06.11.2024 underwent a documentary scheduled on-site tax audit of the State Tax Service Main Department in Kyiv.

In accordance with the planned documentary on-site tax audit, and on the basis of Articles 20, 77, 82 of the Tax Code of Ukraine dated December 2, 2010 No. 2755-VI, as amended and supplemented (hereinafter referred to as the Tax Code of Ukraine, the Code), Clause 2 of Part 1 of Article 13 of Section IV, Article 25 of Section VI of the Law of Ukraine dated July 8, 2010 No. 2464-VI “On the Collection and Accounting of a Single Contribution for Compulsory State Social Insurance” (as amended), the order of the Main Department of the State Tax Service in the city of Kyiv dated 01.10.2024 No. 6515-p, a scheduled on-site documentary inspection of PRIVATE JOINT-STOCK COMPANY "INSURANCE COMPANY "PRESTIGE" was conducted on compliance with tax legislation for the period from 01.01.2017 to 30.06.2024, currency legislation - for the period from 01.01.2017 to 30.06.2024, a single contribution to mandatory state social insurance - for the period from 01.01.2016 to 30.06.2024 and other legislation for the relevant period, in accordance with the approved documentary inspection plan.

In particular, a check was carried out on compliance with tax legislation, namely:

• Income tax.
• Income and financial result before taxation, determined according to accounting rules.
• Taxation of income of non-residents.
• Verification of the accuracy and completeness of the calculation and payment of personal income tax, single contribution to compulsory state social insurance, military levy. Presence of arrears in the payment of wages.
• Personal income tax.
• Military levy.
• Single contribution to compulsory state social insurance.
• State duty.
• Verification of the completeness of the calculation and payment of local fees, environmental tax, land fee, resource, rental and non-tax payments established by law.
• Verification of the accuracy and completeness of the calculation and payment of property tax.
• Verification of the accuracy and completeness of the calculation and payment of land fee.
• Verification of the correctness of the calculation and timeliness of the payment of local fees.
• Verification of the accuracy, completeness of the calculation and payment of other taxes and fees, the control over the collection of which is entrusted to the regulatory authorities.
• Rent for land plots.
• Verification of the correctness of the calculation and timeliness of the payment of transport tax.
• Verification of the accuracy, completeness of the calculation and payment of other state taxes and fees (mandatory payments), the control over the collection of which is entrusted to the state tax authorities.
• Compliance by the taxpayer with the requirements of tax legislation regarding the submission (timeliness of submission) of a report on controlled transactions, completeness of inclusion in the report.
• Compliance with the requirements of other legislation.
• Compliance with the requirements of legislation regarding the availability of licenses, patents and other permits.
• Verification of the procedure for conducting cash transactions in the national currency in Ukraine, approved by the Resolution of the Board of the National Bank of Ukraine dated 15.12.2004 No. 637 “On approval of the Regulations on conducting cash transactions in the national currency in Ukraine”, Resolution of the Board of the National Bank of Ukraine dated 29.12.2017 No. 148 “On approval of the Regulations on conducting cash transactions in the national currency in Ukraine”, the requirements of the Law of Ukraine dated 06.07.1995 No. 265/95-VR “On the use of registrars of settlement transactions in the sphere of trade, public catering and services” (with subsequent amendments and supplements) and the requirements of Article 267 of the Tax Code of Ukraine dated 02.12.2010 No. 2755-VI.

According to the results of a documentary scheduled on-site inspection of PJSC "IC "PRESTIGE", the Main Department of the State Tax Service in the city of Kyiv established minor remarks in the Company's activities.

PJSC "IC "PRESTIGE" always remains open to regulatory authorities, adheres to the rules of timely tax payment and is a socially-oriented Company.

We thank the specialists of the Main Department of the State Tax Service in Kyiv for the professional performance of their duties, friendly and courteous attitude, as well as a thorough analysis of the Company's financial and economic activities