Chronicles and faces

Tax challenges, case law developments, and trends in tax control were among the key topics discussed by participants of the XIV Tax Forum of the Ukrainian Bar Association, held on 29 October.

was represented by Senior Partner Alexander Minin and Senior Of Counsel Yuliia Kryvomaz, who joined the discussion during the second session “Practical Tax Compliance and Challenging Tax Decisions.”

Alexander and Yuliia provided an in-depth analysis of documents that tax authorities may request during tax audits and their evidentiary value in tax disputes. They also highlighted several new but increasingly common approaches used by tax authorities during tax audits.

Opening the session, Alexander noted that there are plenty of tax audits these days, and they often turn out to be quite “tough” for taxpayers. This happens for various reasons: the tax authorities try to cover longer periods, experiment with new approaches, and, unfortunately, not always in a fair manner.

One of the key issues remains the documentary tax audit, which, naturally, is impossible without proper primary documents. The  experts had previously discussed document retention periods and their impact on tax audits at last year’s Forum.

This year, the focus shifted to the practical side – which documents the tax authority is actually entitled to request during a tax audit, and what strategy the taxpayers should adopt: should they provide all documents the tax authorities ask for, or follow the “Miranda rule” and submit only those expressly required by the respective law?

As Yuliia emphasized, it is crucial to clearly understand which documents a taxpayer is obliged to provide – and which represent excessive demands by the tax authorities that could later be used against the taxpayer.

The key issues addressed by our experts include:

• Which documents and in what scope must a taxpayer provide for a tax audit?
• What if the tax authority requests documents other than those listed in paragraph 44.1 of Article 44 of the Tax Code of Ukraine?
• Does failure to provide such documents during a tax audit limit the taxpayer’s ability to submit them as evidence in court?
• What is the position of the Supreme Court of Ukraine on this matter?
• What are the consequences if most of the required documents are available, but some are missing?

More details are available in the presentation by Alexander and Yuliia via the link.

The UBA Tax Forum remains a key annual event for all those involved in the tax field, including leading legal experts, representatives of businesses, state authorities, and the judiciary.

We value the opportunity to be part of the professional dialogue that shapes practice and helps businesses operate confidently in a constantly changing environment.

We remain committed to progress and look forward to meeting our colleagues again at next year’s Forum!

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