Taxpayers, attention!
State Tax Service of Ukraine informs that 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" entered into force on 08.12.2023 (hereinafter – Law № 3453- IX).
Sub-paragraph 69.352 was added to Article 69 of Sub-section 10 Section XX of the Tax Code of Ukraine by the Law № 3453- IX, according to which, in particular, from 01.12.2023 to 31.12.2024, inclusively, taxpayers who meet at least one of criteria provided for by the Tax Code of Ukraine may be included in the plan-schedule for conducting scheduled document audits for 2023 and 2024, while for the calculation of such criteria, it is necessary to determine levels of payment of income and value added taxes for 2021.
According to the Law № 3453-IX, levels of payment of income tax and value added taxes by industry, formed on the basis of indicators at the end of calendar year 2021, are published on the official website of the central executive body implementing state tax policy within 10 calendar days from the date of entry into force of the Law № 3453-IX.
These payment levels can be found in detail at the link: https://tax.gov.ua/diyalnist-/rezalt/736958.html
Note!
For purposes of Sub-paragraph 69.352 Paragraph 69 Sub-section 10 Section XX of the Tax Code of Ukraine, relevant industry is determined by types of economic activity at the class level according to the Classifier of types of economic activity 009:2010.
