82.4 thousand individuals were deregistered in the supervisory authorities without conduction of documentary audits in the first half of 2021

In order to simplify and accelerate process of termination of individuals – entrepreneurs’ activities who did not carry out economic activities by deregistering such payers in the supervisory authorities without audit, the State Tax Service of Ukraine by Order as of 15.09.2020 № 499 approved Methodical recommendations on the organization of work of commissions on consideration of expediency / inexpediency of individuals’ audits in connection with termination of payers’ activities and the conclusion form of a pre-audit analysis on the inexpediency of audit.

Order of the State Tax Service of Ukraine as of 04.06.2021 № 568 amended Order of the State Tax Service as of 15.09.2020 № 499, which expanded the range of taxpayers in respect of whom a decision may be made on the inexpediency of audit.

During January – June 2021, the above-mentioned commissions considered 112.7 thousand conclusions of a pre-audit analysis on the inexpediency of audit, based on the results of which 82.4 thousand individuals were deregistered in the supervisory authorities without conduction of documentary audits.

Work on deregistration of taxpayers – individuals who have applied for termination continues.

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