517 audits were conducted at the taxpayers’ requests in 2020

During the period of quarantine related to the spread of coronavirus disease in Ukraine (COVID-19), audits are prohibited on almost all grounds.

However, according to Paragraph 78 of the Tax Code in case of the taxpayer’s request, these restrictions are not applied. Most often, such requests are received in connection with a change of the founder, officials or the taxpayer’s desire to confirm correctness of tax accounting at the enterprise. 903 such audits were conducted in 2019 and 517 audits in 2020, as a result of which more than 131 million UAH was collected to the budget.

As follows in fact, current legislation provides for the taxpayer’s right to initiate audit by the state bodies. Similar procedures are provided in countries of the European Union, for example, in France.

Communicate with the State Tax Service remotely using the “InfoTAX” service