Shortening the terms for conducting tax audits on the basis of para. 78.1.8 of the Tax Code of Ukraine (VAT for refund or negative value over UAH 100,000) and cancellation of tokens
(or about innovations of the Law No. 2918-IX)
On March 04, 2023, the Law on Amendments to the Tax Code of Ukraine on Electronic Identification and Electronic Trust Services was officially published.
The Law introduces changes as follows: (1) cancelation of mandatory requirement of using tokens by business entities, and (2) return of standard terms for conducting tax audits on the basis of para. 78.1.8 of the Tax Code Ukraine by excluding temporary provision of the Tax Code, which stipulated longer terms for such tax audits.
Changes related to tokens will become effective from December 31, 2023, while changes related to terms for tax audits on VAT refund will come into legal force from March 20, 2023.
The full version of the article is available in Ukrainian by the link.
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