On 3 February 2021, the Cabinet of Ministers of Ukraine adopted Resolution No. 89 “On reducing the duration of the restriction in terms of the moratorium on certain types of checks” (hereinafter – the “Resolution”), which allows the tax authorities to conduct certain tax audits during the quarantine period. Previously, all tax audits were prohibited until the end of the month in which the nationwide quarantine ends.
The Resolution allows certain types of checks to be carried out only in relation to legal entities, namely:
- temporarily suspended documentary and factual checks, which were initiated before March 18, 2020, but not completed;
- documentary checks, which are carried out according to the inspection schedule;
- unscheduled documentary checks in the absence of a response from the taxpayer within 15 days from the date of receipt of the request from the tax authorities;
- checks of economic entities in the real sector of the economy that have formed a tax credit by registering risky transactions for the purchase of goods / services (from the list of risky taxpayers);
- unscheduled documentary checks based on information on violation of currency legislation by the taxpayer;
- unscheduled documentary checks in connection with complaints about actions or inaction of tax authorities and checks of controlled transactions.
How SCHNEIDER GROUP can help
If you would like to know if audit checks related to your company can be resumed, or if you need support during an audit, please contact us. SCHNEIDER GROUP legal experts in Ukraine will advise you on all your aspects of interest.