{"id":24935,"date":"2024-10-08T12:44:22","date_gmt":"2024-10-08T09:44:22","guid":{"rendered":"https:\/\/kmp.ua\/?p=24935"},"modified":"2024-10-15T09:49:10","modified_gmt":"2024-10-15T06:49:10","slug":"renewal-of-tax-audits-what-shall-be-considered-before-deciding-on-allowing-the-tax-authority-to-conduct-the-tax-audit-and-during-the-tax-audit","status":"publish","type":"post","link":"https:\/\/kmp.ua\/en\/analytics\/infoletters\/renewal-of-tax-audits-what-shall-be-considered-before-deciding-on-allowing-the-tax-authority-to-conduct-the-tax-audit-and-during-the-tax-audit\/","title":{"rendered":"Renewal of tax audits: what shall be considered before deciding on allowing the tax authority to conduct the tax audit and during the tax audit?"},"content":{"rendered":"<p>At the recent UBA Tax Forum, Senior Partner Alexander Minin and Senior Of Counsel Yuliia Kryvomaz addressed the following issues in particular:<\/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>Detailed information on the above issues is available in the presentation in Ukrainian <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>At the recent UBA Tax Forum, Senior Partner Alexander Minin and Senior Of Counsel Yuliia Kryvomaz addressed the following issues in particular: the need to verify whether there are real grounds for including taxpayers in the tax audit schedule or appointing an unscheduled tax audit; making decisions on admission\/non-admission to the tax audit in case [&hellip;]<\/p>\n","protected":false},"author":16069,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[223,87],"class_list":["post-24935","post","type-post","status-publish","format-standard","hentry","category-infoletters","tag-ponovlennya-podatkovyh-perevirok","tag-tax-audits"],"_links":{"self":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/24935"}],"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=24935"}],"version-history":[{"count":6,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/24935\/revisions"}],"predecessor-version":[{"id":24956,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/24935\/revisions\/24956"}],"wp:attachment":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/media?parent=24935"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/categories?post=24935"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/tags?post=24935"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}