Why take a copy of the passport from the signatory of the contractor's contract?

Ordinary limited liability companies, sole proprietorships and other business entities, as in principle other legal entities, are not subjects of primary financial monitoring, so they are not obliged to require from all their counterparties constituent documents and identity documents. , however, the State Tax Service and the courts consider the proper inspection of the counterparty as a "sign of prudence of the taxpayer" in carrying out business activities.

Resolution of the Supreme Court of Ukraine of June 18, 2019 № 2a-1399/11/2670, K / 9901/64153/18:

 

22. The taxpayer should also be guided by due diligence in choosing a counterparty and concluding contracts with it, as it depends on the further actual implementation of such agreements, profit and the right to receive certain preferences, including the formation of a VAT tax credit. In addition, such caution and caution in choosing a service provider and taking any action to verify the tax "integrity" of the counterparty, in particular on the available electronic databases on the website of the supervisory authority (database of VAT payers, database of revoked certificates of VAT payers, database of unfair VAT payers, database of places of mass registration of taxpayers, receipt of certified copies of statutory and registration documents, copies of passport of the person who will sign the contract, certificate of the number of employees of the counterparty, etc.), checks of publicly available information on criminal proceedings involving the counterparty. the benefit of the conclusion that the taxpayer has taken appropriate and sufficient action to make him aware of the tax "reliability" of such a counterparty and will indicate the legitimacy of the formation of tax accounting for business transactions with such a counterparty.

 

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