A draft law proposing to cancel the moratorium on tax audits has been adopted
In early September 2023, the Cabinet of Ministers of Ukraine approved the draft law "On Amendments to the Tax Code of Ukraine and other laws of Ukraine regarding the cancellation of the moratorium on tax audits."
This initiative provides for the abolition of restrictions on the conduct of documentary tax audits from October 1, 2023.
The changes provide that after this date, the conduct of various types of tax audits, which were limited during the martial law or state of emergency in Ukraine, will be resumed. However, it is important to note that inspections will be carried out under conditions of safety for their conduct.
This initiative may have an impact on businesses and taxpayers in Ukraine, as it may lead to increased tax audits and greater focus on tax compliance by tax authorities.
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