On March 18, 2020, the Verkhovna Rada of Ukraine imposed a ban on tax audits due to a full lockdown in the country. This ban has been extended several times, but amendments to the 2020 state budget law of September 17 have reconsidered the moratorium.
Supervisors will now be able to conduct inspections in accordance with Resolution No. 89 of 3 February 2021 2021, which was published on the government website.
Therefore, the Cabinet of Ministers decided:
Enterprises which, according to the analytical system, carry out risky operations and which fall under the field of view of the Verkhovna Rada Investigative Commission on Investigations of Corruption Schemes in the Actions of Officials Published in the Media.
Also, it is important to check the documents on compliance with the deadlines for receipt of goods for import operations or earnings of currency for export.
If there are complaints about the actions or negligence of the control authorities on the illegal accrual of financial obligations of taxpayers.
As for individual entrepreneurs – the moratorium for them does not end.
It should be noted that Deputy Minister of Finance Svitlana Vorobey believes that the lack of tax control by the state has a negative impact on the budget and businesses that work honestly.