Changes to Procedure for registering documentary audit results of the taxpayers’ compliance with tax, currency and other legislation were made by Order of the Ministry of Finance of Ukraine № 151 as of 14.03.2025, which entered into force on 25.04.2025.
Among the main changes:
- controlling authority is obliged to notify the taxpayer of the date, time and place / method of consideration of the audit materials, including in the videoconference mode;
- information (notification) about the consideration of the audit materials by the tax authority in the videoconference mode is sent to the taxpayer in electronic form in the electronic cabinet;
- procedure for identifying the taxpayer or representative has been determined, including in case of considering objections via the videoconference, need to record the videoconference using technical video recording equipment;
- it is stipulated that the taxpayer has to report on participation in consideration of the audit materials (in person or through representative), including via the videoconference, in the submitted objections;
- during consideration of the audit materials via the videoconference, the taxpayer may only provide oral explanations regarding the consideration subject.
For reference.
Order of the Ministry of Finance of Ukraine № 151 as of 14.03.2025 “On approval of changes to Procedure for registering documentary audit results of the taxpayers’ compliance with legislation of Ukraine on tax, currency and other legislation by the taxpayers”, registered in the Ministry of Justice of Ukraine on 27.03.2025 under № 484/43890, made changes to Order of the Ministry of Finance of Ukraine № 727 as of 20.08.2015, registered in the Ministry of Justice of Ukraine on 26.10.2015 under № 1300/27745 (with changes).