Lesya Karnaukh told how moratorium on audits works during the meeting with business

State Tax Service of Ukraine is improving its risk-based approach to the tax audits. Key details of the moratorium introduction established by decision of the National Security and Defense Council were discussed during the meeting with business community of the Kyiv region by acting Head of the State Tax Service Lesya Karnaukh. 

This year, this is the 13th meeting of the Tax Service’s leadership with the taxpayers in regions. Head of the Kyiv Regional State Administration Mykola Kalashnyk also joined it. Lesya Karnaukh thanked enterprises of Kyiv region for filling the budget. 

"Thanks to every Ukrainian taxpayer, in 7 months we have exceeded the plan by almost 71 billion UAH and this is a resource for protecting our state. This is a result of partnership relations between the tax authorities and business. Additional step to strengthen this trust and activate the economy should also be moratorium established by decision of the National Security and Defense Council of Ukraine" – she noted. 

Tax audits are not prohibited, but limited. This restriction applies to the taxpayers with a low degree of risk. As of now, there must be at least two risks in order to go to the payer for actual audit, and for individuals-entrepreneurs of Groups I–II, there must be at least 3 risks in general.
As for the planned audits, they are continuing on schedule. To change the approaches, it is necessary to change procedure for approving the plan, as stipulated by the Tax Code and Order of the Ministry of Finance. Also, the State Tax Service is already working on strengthening its analytical control procedures to include taxpayers in the plan.

"There has not been, is not and will not be a mass raid by the tax officials on business entities. And when audit occurs, justice and legality are above all else. This is a categorical principled position within the framework of implementing decision of the National Security and Defense Council" – emphasized Lesya Karnaukh.

During event, they also discussed current problems that concern business in the Kyiv region. There are fewer questions about blocking tax invoices – number of blocked invoices has almost halved since the beginning of year. But there are still the taxpayers who, out of old habit, submit tons of unnecessary documents to confirm transactions. Acting Head of the State Tax Service once again confirmed that this practice has been stopped in the Tax Service and it is forbidden to request spam and photo albums.  

"By the way, regarding unnecessary processes, we received many interesting suggestions for improving our work. We are open to changes for convenience: the fewer papers or actions to cooperate with the Tax Service, the more time and resources the business will have for earning and developing" – she summarized.