{"id":24044,"date":"2024-04-02T12:32:57","date_gmt":"2024-04-02T10:32:57","guid":{"rendered":"https:\/\/kmp.ua\/?p=24044"},"modified":"2024-05-10T10:14:37","modified_gmt":"2024-05-10T08:14:37","slug":"scheduled-documentary-tax-audit-in-2024-appointed-with-the-reference-to-low-compared-to-industry-average-level-of-tax-payment-is-illegal","status":"publish","type":"post","link":"https:\/\/kmp.ua\/en\/analytics\/exclusive\/scheduled-documentary-tax-audit-in-2024-appointed-with-the-reference-to-low-compared-to-industry-average-level-of-tax-payment-is-illegal\/","title":{"rendered":"Scheduled documentary tax audit in 2024 appointed with the reference to low (compared to industry average) level of tax payment is illegal!"},"content":{"rendered":"<p>At the beginning of December 2023, amendments to the Tax Code of Ukraine came into force, which established an exclusive list of grounds for including a company in the tax audit schedule for 2024.<\/p>\n<p>The tax audit schedule for 2024 has been formed and published on the website of the State Tax Service.<\/p>\n<p>However, it is not so easy to establish why a company was included and on what basis. The schedule does not specify the grounds for including a taxpayer in it, and therefore one has to guess.<\/p>\n<p>This article examines the legality of scheduling a documentary tax audit in 2024 based solely on a company&#8217;s low tax payment compared to industry averages. It argues that such tax audits are illegal because they lack legitimate grounds and unfairly target compliant taxpayers.<\/p>\n<p>The article emphasizes the importance of adhering to legal procedures and protecting taxpayers&#8217; rights. It suggests that tax authorities should focus on evidence-based criteria for tax audits rather than arbitrary benchmarks.<\/p>\n<p>The full version of the article is available in Ukrainian\u00a0<a href=\"https:\/\/kmp.ua\/analytics\/exclusive\/scheduled-documentary-tax-audit-in-2024-appointed-with-the-reference-to-low-compared-to-industry-average-level-of-tax-payment-is-illegal\/\" target=\"_blank\" rel=\"noopener\">by the link<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. \u041d\u0430 \u043f\u043e\u0447\u0430\u0442\u043a\u0443 \u0433\u0440\u0443\u0434\u043d\u044f 2023 \u0440\u043e\u043a\u0443 \u043d\u0430\u0431\u0443\u043b\u0438 \u0447\u0438\u043d\u043d\u043e\u0441\u0442\u0456 \u0437\u043c\u0456\u043d\u0438 \u0434\u043e \u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u043a\u043e\u0434\u0435\u043a\u0441\u0443 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 (\u0434\u0430\u043b\u0456 \u2013 \u041f\u041a\u0423), \u044f\u043a\u0438\u043c\u0438 \u0432\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u0439 \u0432\u0438\u043a\u043b\u044e\u0447\u043d\u0438\u0439 \u043f\u0435\u0440\u0435\u043b\u0456\u043a \u043f\u0456\u0434\u0441\u0442\u0430\u0432, \u0437\u0430 \u043d\u0430\u044f\u0432\u043d\u043e\u0441\u0442\u0456 \u044f\u043a\u0438\u0445 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u043e \u0442\u0456\u043b\u044c\u043a\u0438 \u0456 \u043c\u043e\u0436\u0435 \u0431\u0443\u0442\u0438 \u0432\u043a\u043b\u044e\u0447\u0435\u043d\u0435 \u0434\u043e \u043f\u043b\u0430\u043d\u0443-\u0433\u0440\u0430\u0444\u0456\u043a\u0430 \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u043e\u043a \u043d\u0430 2024 \u0440\u0456\u043a. \u0417\u043e\u043a\u0440\u0435\u043c\u0430 \u043f\u0456\u0434\u043f\u0443\u043d\u043a\u0442\u043e\u043c 69.352 \u043f\u0443\u043d\u043a\u0442\u0443 69 \u043f\u0456\u0434\u0440\u043e\u0437\u0434\u0456\u043b\u0443 10 \u00ab\u0406\u043d\u0448\u0456 \u043f\u0435\u0440\u0435\u0445\u0456\u0434\u043d\u0456 \u043f\u043e\u043b\u043e\u0436\u0435\u043d\u043d\u044f\u00bb \u041f\u041a\u0423 \u0432\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u043e: \u00ab69.35-2. \u0423\u0441\u0442\u0430\u043d\u043e\u0432\u0438\u0442\u0438, \u0449\u043e \u0437 1 \u0433\u0440\u0443\u0434\u043d\u044f 2023 [&hellip;]<\/p>\n","protected":false},"author":16069,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11],"tags":[87],"class_list":["post-24044","post","type-post","status-publish","format-standard","hentry","category-exclusive","tag-tax-audits"],"_links":{"self":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/24044"}],"collection":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/users\/16069"}],"replies":[{"embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/comments?post=24044"}],"version-history":[{"count":17,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/24044\/revisions"}],"predecessor-version":[{"id":24391,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/24044\/revisions\/24391"}],"wp:attachment":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/media?parent=24044"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/categories?post=24044"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/tags?post=24044"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}