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,
SIMILAR POSTS
Alexander Minin and Ivan Shynkarenko spoke at the АНК Ukraine event “Tax audits of businesses: How to prepare and what to expect” 
293
Statute of limitations: Restrictions for tax audits, application of sanctions, tax documents retention, and the impact of COVID/martial law
723
Tax audits: Types, criteria, and grounds for initiation
451
Alexander Minin and Yuliia Kryvomaz delivered reports in the XIІІ Tax Forum of the Ukrainian Bar Association
786
Alexander Minin and Ivan Shynkarenko participated in the round table discussion “Tax and Customs Audits – Practice and Innovations” at AНK Ukraine
1824
Is it impossible to challenge the tax audit orders even if they are issued in the absence of legal grounds? Should the taxpayer bite the bullet and tolerate the tax audit?
2531
Scheduled documentary tax audit in 2024 appointed with the reference to low (compared to industry average) level of tax payment is illegal!
1383
Yuliia Kryvomaz spoke at the online event of the Ukrainian Bar Association dedicated to recent court practice in tax dispute resolution
756
Leave a comment