The Law on State Regulation of Production and Turnover of Certain Types of Petroleum Products dated July 20, 2011 No. 463-IV.
Article 16. Declaration of turnover of petroleum products and results of desk control
Persons engaged in the production and (or) sale of petroleum products are required to submit declarations on the turnover of petroleum products to the authorized body in the field of turnover of petroleum products.
On the basis of declarations on the turnover of petroleum products, accompanying invoices for goods and data from control metering devices, the authorized body in the field of turnover of petroleum products and (or) its territorial divisions conduct desk control. In the case of retail sales from mobile gas stations, desk control is carried out on the basis of declarations on the turnover of petroleum products and accompanying invoices for goods.
In cases of detection of discrepancies based on the results of desk control in the field of state regulation of production and turnover of petroleum products, a notification is handed over to the person engaged in the production and (or) sale of petroleum products within ten working days from the date of detection of such a violation.
The notification shall indicate the surname, first name, patronymic (if any) or full name of the person engaged in the production and (or) sale of petroleum products, identification number, name of the tax service authority, date of notification, the basis for sending the notification, the procedure for appeal.
The notification must be handed over to the person engaged in the production and (or) sale of petroleum products, or his representative personally under a signature or in any other way confirming the fact of sending and receiving.
A notification sent by registered mail with a notification or in electronic form via electronic communication channels providing guaranteed delivery of messages is considered delivered from the date of receipt of the response by a postal or other communication organization or after five working days from the date of sending the notification in electronic form.
The notification is executed by the person engaged in the production and (or) sale of petroleum products within thirty calendar days from the day following the day of delivery (receipt).
"Indirect Tax Administration Department"