Suspension of documentary, internal and actual audits

Notification about suspension of documentary, internal and actual audits

Order of the State Tax Service of Ukraine as of 24.0.2022 № 243-o “On the establishment of downtime in the work of the State Tax Service of Ukraine and its territorial bodies”, issued on the basis of Decree of the President of Ukraine as of 24.02.2022 № 64/2022 “On the imposition of martial law in Ukraine” approved by the Law of Ukraine as of 24.2.2022 № 2102-IX “On approval of the Decree of the President of Ukraine" On the imposition of martial law in Ukraine” (hereinafter – Decree), established downtime in the work of the State Tax Service of Ukraine and its territorial bodies.

In this regard and taking into account requirements of Sub-paragraph 102.3.2 Paragraph 102.3 Article 102 of the Tax Code of Ukraine, the State Tax Service informs the following.

Documentary, actual and internal audits, which began before 24.02.2022 and were not completed, have been suspended for a period up to the last day of a calendar month (inclusively) when the martial law imposed by Decree will the end.

Such suspension interrupts the audit period and does not require any additional decisions by the supervisory authority.

Documentary, actual and internal audits, which were to begin in a period from 2402.2022 and were not started, are postponed to the last day of a calendar month (inclusively) when the martial law imposed by the Decree will end.

The course of terms established by Articles 86 and 56 of the Tax Code of Ukraine, is suspended for a period up to the last calendar day of the month (inclusively), when the martial law imposed by the Decree will end.