+ Word must be in search result. - Words must not be in search result. * Word start/end on characters before/after symbol. ""Words in quotes will be searched as phrase.


Documentary tax audits and additional accruals – within what terms are they possible now?
And what is the storage period of documents for such tax audits (because how can there be a documentary tax audit without documents)?

author: Alexander Minin

09 January, 2024 Exclusive

Given a renewal of massive documentary tax audits, the issue of terms, within which such tax audits, surcharges, and sanctions are possible, is gaining relevance.

Numerous moratoriums on tax audits, the conditions and time frames of which have been changing significantly from the time of the COVID quarantine to the period of martial law, might have affected the period covered by the tax audit now.

Therefore, according to the law, the period for tax audits is generally limited to 1,095 days. However, there are still some specifics of the calculation of the limitation period for tax audits which are described in this article. Furthermore, the article outlines the effect of an attempt to stop such a limitation period on the terms of retention of documents that may be required during the tax audit and other issues that are not properly regulated at the legislation level.

The full version of the article is available in Ukrainian by the link.


Full text is open only for the subscribers.

Views 505


Yuliia Kryvomaz spoke at the online event of the Ukrainian Bar Association dedicated to recent court practice in tax dispute resolution 12 February, 2024    40

Difficulties or opportunities: an exemption from fines and penalties in case of payment of calculated tax liability amount within 30 calendar days after receipt of the tax notification-decision under subpara. 69.37 para. 69 of Sub-section 10 Section XX “Transitional Provisions” of the Tax Code of Ukraine 03 November, 2023    425

The Supreme Court is at the service of tax authorities, or how the Supreme Court abolished the tax code, making the right to a tax audit indisputable and absolute 02 October, 2023    514

“A spoonful of honey in a barrel of tar”: what positive changes have been brought about by the latest amendments to the Tax Code of Ukraine? 28 August, 2023    556

Violation of deadlines for settlement of export and import transactions: peculiarities of tax audits and liability during martial law and a little before that 14 August, 2023    466

What’s with scheduled and unscheduled tax audits from August 1, 2023?
The scope of unscheduled audits is expanded, and can a scheduled audit be conducted just because, for example, you are dealing with fuel?
02 August, 2023    485

Are you waiting for renewed audits since July 1, 2023? But they are already “here” in many aspects 04 May, 2023    2274

The season for tax audits on compliance with currency legislation in the part of settlement deadlines for export and import transactions has been opened 28 April, 2023    728

Amendments to the list of documentary off-plan audits, which are allowed to be carried out for the period before the termination or cancellation of martial law 07 November, 2022    803

To work after admission 06 November, 2019    1330

All we need is FREEDOM! 19 June, 2019    2871

Tax audits without approved unified form of audit acts. What are the consequences? 07 March, 2019    1034