STS updated scheduled plan of documentary audits for 2020
State Tax Service of Ukraine made adjustments to the scheduled plan of documentary audits of the taxpayers for 2020 according to the Law of Ukraine as of 17.03.2020 № 533-IX “On Amendments to the Tax Code of Ukraine and other laws of Ukraine on support taxpayers for the duration of measures aimed to prevent the occurrence and spread of coronavirus disease (COVID-19)”.
Scheduled plan was corrected in the part of postponement of terms of scheduled documentary audits of the taxpayers – legal entities, scheduled documentary audits of individuals - entrepreneurs and legal entities regarding the correctness of calculation, completeness and timeliness of payment of the personal income tax, military levy and single social contribution to compulsory state social insurance which had to start from March 18 to May 31, 2020 but have not started on the day when the Law came into force.
As follows, audits of 961 business entities and 993 audits of individuals – entrepreneurs were postponed to June-December 2020.
In addition, section IV of the scheduled plan for conducting scheduled documentary audits of the taxpayers for 2020 (scheduled documentary audits of the legal entities regarding the correctness of calculation, completeness and timeliness of payment of the personal income tax, military levy and single social contribution to compulsory state social insurance) was corrected according to the requirements of the Law № 533-IX. Subsequently, 79 audits of such taxpayers were postponed to June-December 2020.
It should be reminded that a moratorium on documentary and factual audits of the taxpayers from March 18 to May 31, 2020 was introduced by the Law of Ukraine as of 17.03.2020 № 533-IX.
