Tax audits: Types, criteria, and grounds for initiation
The proper classification of the type of tax audit based on its substance (rather than its formal title) and compliance with the procedure for initiating and conducting the relevant tax audit, as set forth in the Tax Code of Ukraine, are essential for the legality and validity of its outcomes.
Any misrepresentation in this regard – for instance, when tax authorities attempt to carry out a documentary tax audit under the guise of a factual one, or when statutory limitation periods are disregarded – may serve as grounds to challenge such a tax audit as unlawful and its results as null and void.
It is also important to pay attention to the grounds for including a company in the tax audit schedule. Such inclusion must not be at the discretion of the tax authorities, but should be based solely on the identification and assessment of risks, as defined by law.
You can learn more about this and other important aspects in the presentation by Senior Partner Alexander Minin, delivered during the AНK Ukraine online event, available in Ukrainian at the link.
Kind regards,
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