Improvement of the monitoring compliance system of tax invoices / adjustment calculations with the risk assessment criteria and tax audits: representatives of the State Tax Service and Business Ombudsman Council discussed achievements and recommendations

Representatives of the Business Ombudsman Council noted a significant improvement in situation regarding block of tax invoices and classification of enterprises as risky in the first quarter of 2025. They spoke about this during the roundtable "How to improve tax administration? Implementation status of recommendations of the Business Ombudsman Council in the tax sphere".

Event, organized by the Business Ombudsman Council, brought together representatives of the State Tax Service and business. They talked about improvement of the monitoring compliance system of tax invoices / adjustment calculations with the risk assessment criteria and conduction of tax audits.

Recommendations developed by the Business Ombudsman Council were presented during event on improving tax audit processes and functioning of monitoring compliance system of tax invoices / adjustment calculations with the risk assessment criteria.

As Deputy Head of the State Tax Service Lesia Karnaukh noted, today the State Tax Service is implementing management changes and improving administration processes, therefore, recommendations from partners such as the Business Ombudsman Council are useful and important.

She particularly thanked representatives of the Business Ombudsman Council for their support and objective assessment of work of the State Tax Service, specifically regarding functioning of the monitoring compliance system of tax invoices / adjustment calculations with the risk assessment criteria and the tax authorities’ efforts to improve the system. 

"As of today, meetings are being held with business to identify problems and work of consulting centers has been organized. Regulatory changes have also been developed to improve work of the monitoring compliance system of tax invoices / adjustment calculations with the risk assessment criteria, which will allow solving a number of systemic problems and introducing clear algorithms for payers. After all, the main function of the State Tax Service, especially in the wartime conditions, is to ensure that the budget has stable revenues" – emphasized Lesia Karnaukh. 

She also noted that today the State Tax Service is introducing new content into the tax risk management and audit work.

"Introduction of the risk-based approach is a key to ensuring transparency and efficiency. When the risk is determined not in relation to a single tax payer, but by a set of indicators, this significantly adds clarity to procedures. This is what we are working on now – so that tax audits are based on the objective criteria" – outlined Lesia Karnaukh. 

Participants, during event, also considered suggestions of the Business Ombudsman Council regarding the Key Performance Indicators for the State Tax Service, implementation of tax mediation, pre-trial dispute resolution, enforcement of court decisions, etc.