Renewal of tax audits: what shall be considered before deciding on allowing the tax authority to conduct the tax audit and during the tax audit?
At the recent UBA Tax Forum, Senior Partner Alexander Minin and Senior Of Counsel Yuliia Kryvomaz addressed the following issues in particular:
- the need to verify whether there are real grounds for including taxpayers in the tax audit schedule or appointing an unscheduled tax audit;
- making decisions on admission/non-admission to the tax audit in case of doubts as for grounds and the right to such tax audit; balance of risks and benefits within this approach;
- the statutes of limitations for tax audits, as well as for additional charges based on the results of tax audits and for the application of penalties;
- documents for which periods (time limitations) should be kept by the taxpayer, including for providing during tax audits (‘can there be a documentary tax audit without documents?’); tax audit consequences for a period ‘without documents’.
Detailed information on the above issues is available in the presentation in Ukrainian by the link.
Kind regards,
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