Plan-schedule for conducting planned documentary audits for 2023 has been formed

Article 77 of the Tax Code of Ukraine (hereinafter – Code) stipulates that scheduled documentary audits must be provided for in the plan-schedule of scheduled documentary audits.

Plan-schedule of scheduled documentary audits for the current year is published on the web portal of the State Tax Service by December 25 of year preceding the year in which such scheduled documentary audits will be conducted.

According to requirements of the Code and according to the Procedure for formation of the plan-schedule for conducting documentary scheduled audits of taxpayers, approved by Order of the Ministry of Finance of Ukraine № 524 as of 02.06.2015 with changes, the State Tax Service of Ukraine formed the plan-schedule for conducting documentary scheduled audits of taxpayers for 2023 year and published it on the web portal on 23.12.2022.

In order to prevent budget losses as a result of legislative restrictions on the implementation of control measures in 2022, analysis of the state of activity, reporting and risks of non-payment of taxes by business entities whose scheduled audits were not started in 2022 was carried out, taking into account the plan-schedule for 2023.

Therefore, 97% of the plan-schedule for 2023 consists of taxpayers whose scheduled audits were not started in 2022 and who, according to the reporting results in the current year, are at risk of not paying taxes.

A total of 2.22 thousand business entities with declared revenues of 1.3 trillion UAH for 2021 and estimated budget losses of 11.5 billion UAH are included in the plan-schedule:

- estimated income tax losses – 3.3 billion UAH;

- estimated VAT losses – 8.2 billion UAH.

All enterprises selected for the plan-schedule meet the risk criteria from the conduction of high-level economic activities by taxpayers. At the same time, 60% have 3 or more risks of non-payment of taxes of a high degree.

At the same time, please note that the Laws of Ukraine № 2118-IX as of 03.03.2022 "On amendments to the Tax Code of Ukraine and other legislative acts of Ukraine regarding the taxation peculiarities and reporting during the martial law", № 2120-ІХ as of 15.03.2022 "On amendments to the Tax Code of Ukraine and other legislative acts of Ukraine regarding the effect of norms during the martial law" and № 2260-ІХ as of 12.05.2022 "On amendments to the Tax Code of Ukraine and other laws of Ukraine regarding the tax administration peculiarities of taxes, levies and single contribution during the martial law and state of emergency" introduced changes to the Code and other legislative acts that determine specifics of organization, conduction of tax audits and registration of their results during the marital law and state of emergency in Ukraine.

Particularly, deadlines for conducting scheduled documentary audits have been suspended according to provisions of Sub-paragraphs 69.2 and 69.9 Paragraph 69 Sub-section 10 Section XX "Transitional provisions" of the Code.