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
New amendments have been adopted 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 in accordance with the Draft Law On amendments to the Tax Code of Ukraine and some other laws of Ukraine regarding privatization of state and communal property held in tax lien and ensuring administration of the tax debt repayment No. 8045 as of September 16, 2022.
Thus, the following changes were approved:
- The allowed documentary off-plan audits were amended with audits appointed according to subparagraphs 78.1.2, 78.1.5, 78.1.12, 78.1.14, 78.1.15, 78.1.16, 78.1.21, 78.1.22 of the Tax Code of Ukraine etc.
- The abovementioned documentary off-plan audits (except for appointed according to subparagraphs 78.1.5 and 78.1.8 of the Tax Code of Ukraine) may be suspended, and such suspension interrupts the audit period.
- The documentary off-plan audits started by February 24, 2022 appointed according to subparagraphs 78.1.5, 78.1.12, 78.1.14, 78.1.16 of the Tax Code of Ukraine are renewed for the unused term.
The full version of the article is available in Ukrainian by the link.
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