{"id":6215,"date":"2023-12-22T10:26:51","date_gmt":"2023-12-22T10:26:51","guid":{"rendered":"https:\/\/mazurivanusa.com\/?p=6215"},"modified":"2023-12-22T10:28:10","modified_gmt":"2023-12-22T10:28:10","slug":"ukrainian-law-on-resumption-of-tax-audits","status":"publish","type":"post","link":"https:\/\/mazurivanusa.com\/?p=6215","title":{"rendered":"Ukrainian Law on Resumption of Tax Audits"},"content":{"rendered":"<p>On 9 November 2023, the Ukrainian Parliament passed the Law of Ukraine No. 3453-IX &#8220;<em>On Amendments to the Tax Code of Ukraine and Other Laws of Ukraine Regarding the Cancellation of the Moratorium on Tax Audits<\/em>&#8220;.\u00a0 This law, effective from 8 December 2023 marks the resumption of tax audits in Ukraine.<\/p>\n<p>The law establishes the following key points:<\/p>\n<p>1. Scheduled documentary audits for the years 2023 and 2024 will exclusively target:<\/p>\n<p>\u2022 Taxpayers engaged in the production and\/or sale of excisable goods;<\/p>\n<p>\u2022 Entities engaged in the gambling business in Ukraine;<\/p>\n<p>\u2022 Providers of financial and payment services;<\/p>\n<p>\u2022 Non-residents operating in Ukraine through separate subdivisions, including permanent establishments; and<\/p>\n<p>\u2022 Taxpayers who meet certain criteria based on 2021 indicators, such as, for example, corporate tax or VAT payments less than 50% in their industry or having receivables more than double their payables.<\/p>\n<p>2. Specific criteria for selecting taxpayers for audits have been established, with adjustments to be made monthly. The criteria and relevant indicators will be published on the official website of the State Tax Service of Ukraine.<\/p>\n<p>3. From 1 December 2023, a temporary moratorium is in place for:<\/p>\n<p>\u2022 Payers of single tax of groups I and II until 1 December 2024;<\/p>\n<p>\u2022 Taxpayers whose tax address is in territories temporarily occupied by Russia or in areas of active combat;<\/p>\n<p>\u2022 Taxpayers in areas of potential combat;<\/p>\n<p>\u2022 Fact-checking audits in locations of tax objects or objects related to taxation in areas of temporary occupation, active combat, or potential combat (with certain exceptions).<\/p>\n<p>This legislation addresses the conduct of audits in conflict zones and temporarily occupied territories ensuring safe access for tax inspections.<\/p>\n<p>For more information, please contact Dmytro Ivanusa, Partner at divanusa@mazurivanusa.com<\/p>\n","protected":false},"excerpt":{"rendered":"<p>On 9 November 2023, the Ukrainian Parliament passed the Law of Ukraine No. 3453-IX &#8220;On Amendments to the Tax Code of Ukraine and Other Laws of Ukraine Regarding the Cancellation of the Moratorium on Tax Audits&#8220;.\u00a0 This law, effective from 8 December 2023 marks the resumption of tax audits in Ukraine. The law establishes the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7],"tags":[],"class_list":["post-6215","post","type-post","status-publish","format-standard","hentry","category-news-insignts"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Ukrainian Law on Resumption of Tax Audits - Mazur Ivanusa, LLC<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mazurivanusa.com\/?p=6215\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ukrainian Law on Resumption of Tax Audits - Mazur Ivanusa, LLC\" \/>\n<meta property=\"og:description\" content=\"On 9 November 2023, the Ukrainian Parliament passed the Law of Ukraine No. 3453-IX &#8220;On Amendments to the Tax Code of Ukraine and Other Laws of Ukraine Regarding the Cancellation of the Moratorium on Tax Audits&#8220;.\u00a0 This law, effective from 8 December 2023 marks the resumption of tax audits in Ukraine. 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