Taxpayers, attention!

The President of Ukraine signed the Law of Ukraine № 3453-IX as of 09.11.2023 "On amendments to the Tax Code of Ukraine and other laws of Ukraine regarding cancellation of moratorium on tax audits", which was published today in the newspaper "Holos Ukrayiny".

Please note that the Law regulates specifics of conducting audits in territories where hostilities are taking place and territories temporarily occupied by the russian federation, as well as conditions for conducting tax audits (secure access).

Criteria, by which taxpayers are included from December 1, 2023 to December 31, 2024 in the plan-schedule of conducting scheduled documentary audits, taking into account monthly adjustments, are also defined.

It should be noted that this Law enters into force on December 8, 2023.

Separately, we note that document sent by the controlling body to the electronic cabinet is considered delivered to the taxpayer, if it is formed in compliance with requirements of the Laws of Ukraine "On electronic documents and electronic document management" and "On electronic trust services".