The Law on Partial Restoration of Documentary Tax Audits has come into effect
On December 8, 2023, Law No. 3453-IX on the partial reinstatement of documentary tax audits came into effect. This law was officially published on December 7.
The State Tax Service explained that the new law regulates the specifics of conducting audits in areas of armed conflict and temporarily occupied territories annexed by the Russian Federation. It also outlines the conditions for conducting tax audits (secured access). Additionally, criteria for including taxpayers in the schedule of documentary planned audits from December 1, 2023, to December 31, 2024, with monthly adjustments, have been established.
"A document sent by the regulatory body to the electronic cabinet is considered delivered to the taxpayer if it is formed in accordance with the requirements of the laws of Ukraine 'On Electronic Documents and Electronic Document Management' and 'On Electronic Trust Services'," noted the tax service. From December 1, 2023, to December 31, 2024, only the following may be included in the schedule of documentary planned audits:
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