The Supreme Court: tax audits conducted in violation of the moratorium under the Tax Code with reference to the Resolution of the Cabinet of Ministers of Ukraine No. 89 are illegal
This article describes the decision of the Supreme Court of Ukraine which defines that conducting tax audits despite the moratorium with reference to the Resolution of the Cabinet of Ministers of Ukraine No. 89 as of February 3, 2022, is illegal. The importance of this decision lies in the fact that the Supreme Court has not previously assessed the legality of this kind of tax audit.
The full version of the article is available in Ukrainian by the link.
Kind regards,
SIMILAR POSTS
Limitation periods for tax audits regarding the taxation of income paid to non-residents and other issues on documentary tax audit limitation periods 
188
Military registration document: Which one is correct?
467
Inspections of primary financial monitoring subjects: Will they take place amid two existing ‘moratoriums’?
1083
New moratorium on business inspections: Will it actually work or is it just all sizzle and no steak?
2349
Alexander Minin and Ivan Shynkarenko spoke at the АНК Ukraine event “Tax audits of businesses: How to prepare and what to expect”
724
Statute of limitations: Restrictions for tax audits, application of sanctions, tax documents retention, and the impact of COVID/martial law
2131
Tax audits: Types, criteria, and grounds for initiation
931
Prepare your business: Licensing procedures resume in 2025, with key reforms in road transport and beyond
2613
Business inspections in May 2025: Ukrainian government gradually shortens the list of prohibited inspections during martial law
1184
The employee’s reservation is impossible: The conscript is listed as “wanted”
5848
Reservation of employees in Ukraine: Updated importance criteria
2649
Criteria for determining enterprises that are critical and reservation procedure: what will change as of December 01, 2024?
9103
Leave a comment