Number of scheduled audits was reduced by 35% in March 2020

This year the STS continued the course of reducing the number of the taxpayers’ audits to document the risks in their activities. 

The main priorities are to reduce the pressure on responsible taxpayers, increase control over the most risky taxpayers and shift the focus from the number of audits to its quality.

In March 2020, the number of 274 planned audits were carried out or 35% less than in March 2019 (424 audits); unplanned audits – 856 or 31% less (1249 in March 2019); actual audits – 1308 or 8% less (1429 in March 2019).

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 at preventing the occurrence and spread of coronavirus disease (COVID-19)” established moratorium on documentary and factual audits for the period from March 18 to May 31, 2020, except for documentary unscheduled audits on the grounds specified in Sub-paragraph 78.1.8 Paragraph 78.1 Article 78 of this Code. Documentary and factual audits which began on March 18, 2020 and have not been completed are temporarily suspended until May 31, 2020.

Taking this into account, the adjustments of Section I and II of the plan-schedule of documentary scheduled audits of the taxpayers for 2020 were made in March, as regards the postponement of documentary planned audits which were planned to begin between March 18 and May 31, 2020 and on the date of entry into force of the Law № 533-IX were not started.

Number of 961 taxpayers’ audits was postponed for June-December 2020.