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VERIFICATION OF GOSTRUD: what you need to know about the consequences of the lack of documents. Accountant advice.

The State Labor Department, tax authorities, local authorities can check the entrepreneur on compliance with labor legislation and demand labor contracts and other “labor” documents (Article 260 of the Labor Code, clause 12 of Order No. 295).

At the same time, not so long ago, the court invalidated Order No. 295 (decision of the Sixth Administrative Court of Appeal dated May 14, 2019 in case No. 826/8917/17), which called into question:

– the legality of the actions of the “Trudoviks” based on Order No. 295;

– the legality of the “arrival” of inspectors from local government bodies.

So, just in Order No. 295 it is said that:

– in the absence of documents, the maintenance of which is stipulated by labor legislation, an act is drawn up on the impossibility of conducting an inspection visit or an on-site inspection, indicating the relevant reasons (clause 16);

– in the absence of documents, the maintenance of which is stipulated by labor legislation, a copy of such an act and a written request indicating the period for the restoration of documents are sent to the visited object. At the time of the fulfillment of such a requirement, the period for conducting an inspection visit or on-site inspection is suspended (clause 18).

Despite the “tarnished reputation” of Order No. 295, this prescription will need to be fulfilled on time, because otherwise:

– the road opens to an administrative fine for failure to comply with the instructions of the “Trudoviks” under Art. 188KoAP (from 850 to 1700 UAH);

– failure to provide documents can be regarded by the inspectors as denial of access to the inspection, for which there is a fine: either in the amount of 3 minimum wages (if the inspection is on labor legislation), or in the amount of 100 minimum wages (if the direction of the inspection indicates, that its subject is to verify the actual admission of workers to work without an employment contract).

So be vigilant and don’t break the laws. If, for some reason, you cannot keep records of documents and accounting yourself, you do not have a full-time accountant, then our company is ready to offer you the services of a remote accountant in Kiev.

You can choose different types of accounting services, both fully comprehensive accounting support, and individual services.

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