On removal of restrictions on the conduction of documentary audits

Please note that the Law of Ukraine № 2719-IX as of 03.11.2022 "On amendments to the Tax Code of Ukraine and some other laws of Ukraine regarding privatization of state and communal property held in tax lien and ensuring administration of the tax debt repayment" entered into force on November 24, 2022. This Law removes restrictions for tax authorities conducting unscheduled documentary audits of taxpayers on the grounds specified in Sub-paragraphs 78.1.5 and 78.1.12 of Paragraph 78.1 Article 78 of the Tax Code of Ukraine.

Specified changes were adopted for the possibility of realizing the taxpayers’ right to a full, objective consideration of complaints (objections) and investigation of circumstances that were not investigated during the contested audit and adoption of objective conclusion regarding the taxpayer's compliance with requirements of current legislation of Ukraine based on results of the State Tax Service's audit of documents, mandatory taxpayer’s reporting or materials of documentary audit carried out by territorial bodies of the State Tax Service.

It should be noted that moratorium on document audits for the above specified reasons was established on March 18, 2020 in connection with introduction by the Government of quarantine restrictions caused by the coronavirus disease (COVID-19) throughout the territory of Ukraine.

Additionally, please note that temporarily, for a period until termination or cancellation of the martial law on the territory of Ukraine, payment of taxes and levies is carried out taking into account peculiarities determined by Paragraph 69 Sub-section 10 Section XX "Transitional provisions" of the Tax Code of Ukraine.