Analytics

Documents during tax audits vs. evidence in tax disputes

31 October, 2025 Newsletters

During a documentary tax audit, documents play a decisive role in supporting the taxpayer’s position. However, in practice, a common question arises: which documents are tax authorities actually entitled to request, and when do their demands go beyond what the law allows?

It is worth examining which documents are mandatory and what strategy a taxpayer should choose: to provide all documents requested by the tax authorities, or to follow a kind of “Miranda rule” – submitting only those expressly required by law.

Special attention is also given to the new approaches increasingly used by tax authorities during tax audits, as well as to court positions on the implications of failing to provide certain documents.

Therefore, the key issues addressed within this topic include:

Which documents and in what scope must a taxpayer provide for a tax audit?
What if the tax authority requests documents other than those listed in paragraph 44.1 of Article 44 of the Tax Code of Ukraine?
Does failure to provide such documents during a tax audit limit the taxpayer’s ability to submit them as evidence in court?
What is the position of the Supreme Court of Ukraine on this matter?
What are the consequences if most of the required documents are available, but some are missing?

Learn more in the presentation by Alexander Minin and Yuliia Kryvomaz prepared for the XIV Tax Forum of the Ukrainian Bar Association.

The presentation is available for download by the link.

Kind regards,

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