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About the cancellation of the moratorium on tax audits

12 December, 2023 Newsletters

On December 7, 2023, Law of Ukraine No. 3453-IX as of November 9, 2023 “On Amendments to the Tax Code of Ukraine and other laws of Ukraine regarding the cancellation of the moratorium on tax audits” was promulgated (and entered into force on December 8 – the next day after publication) (the Law 3453).

The name of the Law corresponds to its essence – it is precisely about the cancellation of the moratorium on conducting tax audits.

Briefly about the tax aspects:

restrictions are lifted and all unscheduled tax audits are allowed;
scheduled tax audits are also allowed, although certain restrictions still remain according to the newly introduced criteria for the selection of taxpayers (instead, the criteria for inclusion in the list for the tax audit, which were previously introduced by the Ministry of Finance for “normal” times in accordance with the Tax Code, do not apply);
restrictions on conducting the tax audits are maintained only on the “territorial principle” – for tax payers with a place of registration in a war zone (including possible hostilities) or under occupation, and these restrictions cease to apply when re-registering in a controlled “peaceful” territory.

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

Kind regards,

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