{"id":24925,"date":"2024-10-08T11:51:19","date_gmt":"2024-10-08T08:51:19","guid":{"rendered":"https:\/\/kmp.ua\/?p=24925"},"modified":"2024-10-15T09:45:39","modified_gmt":"2024-10-15T06:45:39","slug":"alexander-minin-and-yuliia-kryvomaz-delivered-reports-in-the-xiii-tax-forum-of-the-ukrainian-bar-association","status":"publish","type":"post","link":"https:\/\/kmp.ua\/en\/chronicles\/alexander-minin-and-yuliia-kryvomaz-delivered-reports-in-the-xiii-tax-forum-of-the-ukrainian-bar-association\/","title":{"rendered":"Alexander Minin and Yuliia Kryvomaz delivered reports in the XI\u0406\u0406 Tax Forum of the Ukrainian Bar Association"},"content":{"rendered":"<p>The Ukrainian Bar Association Tax Forum is an important annual event for professionals in the field of tax law and finance. It brings together experts, lawyers, business and government representatives, creating a unique platform for knowledge exchange, development of the professional community and search for solutions to current challenges in the field of taxation.<\/p>\n<p>This year&#8217;s forum was held offline by the Ukrainian Bar Association on 26 September in Kyiv.<\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-13743\" src=\"https:\/\/kmp.ua\/wp-content\/uploads\/2024\/10\/XII-Tax-Forum_2024.jpg\" alt=\"\" width=\"100%\" height=\"auto\" \/><\/p>\n<p>Our experts \u2013 Senior Partner of <a href=\"http:\/\/wts.ua\/wp-content\/uploads\/2016\/12\/KM_Partners_logo_RGB.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-10406\" src=\"http:\/\/wts.ua\/wp-content\/uploads\/2016\/12\/KM_Partners_logo_RGB.png\" alt=\"\" width=\"93\" height=\"12\" \/><\/a> Alexander Minin and Senior of Counsel Yuliia Kryvomaz \u2013 spoke at the second session \u2018Trends in tax audits in connection with their renewal\u2019. They focused on the following topics:<\/p>\n<ul>\n<li>the need to verify whether there are real grounds for including taxpayers in the tax audit schedule or appointing an unscheduled tax audit;<\/li>\n<li>making decisions on admission\/non-admission to the tax audit in case of doubts as for grounds and the right to such tax audit; balance of risks and benefits within this approach;<\/li>\n<li>the statutes of limitations for tax audits, as well as for additional charges based on the results of tax audits and for the application of penalties;<\/li>\n<li>documents for which periods (time limitations) should be kept by the taxpayer, including for providing during tax audits (\u2018can there be a documentary tax audit without documents?\u2019); tax audit consequences for a period \u2018without documents\u2019.<\/li>\n<\/ul>\n<p>The key thesis of Alexander and Yuliia&#8217;s speech was: \u201c<em>It is easier to prevent a problem than to \u2018cure\u2019 it\u201d<\/em>.<\/p>\n<p>The experts noted that if there are real doubts about the existence of grounds for a tax audit according to the law, the planned scope of the tax audit beyond the limits provided by law, requirements beyond the law, and the tax authorities do not \u2018hear\u2019 the company in this regard during preliminary communication, what expectations does this form regarding the \u2018behavior\u2019 and approaches of the tax authorities during the tax audit?<\/p>\n<p>During the speech, Alexander and Yuliia provided many aspects that taxpayers would benefit from considering to determine whether the tax audit was legitimately appointed and to determine further possible actions to manage the risks of negative consequences of an unlawful tax audit. They also discussed cases that some taxpayers have already encountered in the actions of the tax authorities.<\/p>\n<p>In conclusion, Alexander and Yuliia added that the purpose of this discussion was not to offer ready-made solutions but to show the direction in which it may be worth working concerning a specific situation, when the appropriate approach may be better than dealing with the consequences of a tax audit outside the requirements of the Tax Code. After all, protecting the rights and interests of taxpayers is primarily a matter for taxpayers themselves.<\/p>\n<p>The presentation of Alexander Minin and Yuliia Kryvomaz is available <a href=\"https:\/\/kmp.ua\/wp-content\/uploads\/2024\/09\/Minin_Kryvomaz_new.pdf\" class=\"mtli_attachment mtli_pdf\" target=\"_blank\" rel=\"noopener\">by the link<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Ukrainian Bar Association Tax Forum is an important annual event for professionals in the field of tax law and finance. It brings together experts, lawyers, business and government representatives, creating a unique platform for knowledge exchange, development of the professional community and search for solutions to current challenges in the field of taxation. This [&hellip;]<\/p>\n","protected":false},"author":16069,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[64],"tags":[223],"class_list":["post-24925","post","type-post","status-publish","format-standard","hentry","category-chronicles","tag-ponovlennya-podatkovyh-perevirok"],"_links":{"self":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/24925"}],"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=24925"}],"version-history":[{"count":8,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/24925\/revisions"}],"predecessor-version":[{"id":26089,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/24925\/revisions\/26089"}],"wp:attachment":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/media?parent=24925"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/categories?post=24925"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/tags?post=24925"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}