By KYIV. Nov 9 (Interfax-Ukraine) – The Verkhovna Rada on Thursday supported at the final reading changes (No. 10016-d) to the Tax Code and the bill “On the collection and accounting of a single contribution for compulsory state social insurance” on the resumption and expansion of tax audits.
“The purpose of the bill is to fulfill Ukraine’s commitments in full under the Memorandum for Economic and Financial Policy of December 8, 2022 (with the IMF) in terms of limiting the moratorium on tax audits,” the Ministry of Finance said, commenting on the parliament’s decision.
According to information from the Rada, the document was supported by 231 MPs with the required minimum of 226 votes.
As the Ministry of Finance said, taxpayers who, based on indicators generated at the end of 2021, meet one of the criteria defined by law, as well as nonresidents operating in Ukraine through separate divisions will be added to the schedule for conducting scheduled documentary audits from December 1, 2023 (permanent missions).
Previously, First Deputy Head of the relevant committee, Yaroslav Zhelezniak, said that the list of enterprises for conducting documentary scheduled inspections may include payers who for 2021: have twice as much receivables as payables; the level of payment of income tax and VAT is less than 50% in the industry; annual income is more than UAH 10 million with expenses more than 75% of its amount.
In addition, the law retains previously restored inspections in the field of excisable products (alcohol, tobacco, fuel), the organization and conduct of gambling (gambling business), as well as financial and payment services.
As the Ministry of Finance said, from December 1, 2023 until December 1, 2024, there will be a moratorium on conducting documentary checks of single tax payers of groups I and II and taxpayers whose tax address is temporarily occupied territories and territories of active/possible hostilities (except for certain exceptions).
Inspections during martial law will be carried out only if there are safe conditions for their conduct, the ministry also said.
