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Scheduled documentary tax audit in 2024 appointed with the reference to low (compared to industry average) level of tax payment is illegal!

author: Alexander Minin

02 April, 2024 Exclusive

At the beginning of December 2023, amendments to the Tax Code of Ukraine came into force, which established an exclusive list of grounds for including a company in the tax audit schedule for 2024.

The tax audit schedule for 2024 has been formed and published on the website of the State Tax Service.

However, it is not so easy to establish why a company was included and on what basis. The schedule does not specify the grounds for including a taxpayer in it, and therefore one has to guess.

This article examines the legality of scheduling a documentary tax audit in 2024 based solely on a company's low tax payment compared to industry averages. It argues that such tax audits are illegal because they lack legitimate grounds and unfairly target compliant taxpayers.

The article emphasizes the importance of adhering to legal procedures and protecting taxpayers' rights. It suggests that tax authorities should focus on evidence-based criteria for tax audits rather than arbitrary benchmarks.

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

 

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