The legal regulation of limitation periods for tax audits, tax assessments, the application of penalties, and tax documents retention appears to establish clear timeframes that tax authorities are required to observe separately for each specific action.<\/p>\n
However, in practice, calculating these limitation periods has become increasingly complex in recent years due to the COVID-19 pandemic, the full-scale war, and numerous amendments to related legislation \u2013 all of which have created significant room for ambiguity, particularly given the interplay and cumulative impact of these factors. Attempts by fiscal authorities to overly expand these timeframes are, however, constrained by specific legal safeguards, and taxpayers should not hesitate to rely on them.<\/p>\n
The presentation explores these aspects in detail, including the distinction between the Ukrainian terms \u201c\u0441\u0442\u0440\u043e\u043a\u0438\u201d (time limits covering defined periods; limitation periods) and \u201c\u0442\u0435\u0440\u043c\u0456\u043d\u0438\u201d (deadlines referring to fixed points in time) \u2013 not only in name, but in substance \u2013 as well as the true legal meaning of the declared \u201csuspensions\u201d of time during martial law and the pandemic.<\/p>\n
You can learn more in the presentation by Senior Partner Alexander Minin, delivered during the AHK Ukraine online event<\/a>, available in Ukrainian at the link<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":" The legal regulation of limitation periods for tax audits, tax assessments, the application of penalties, and tax documents retention appears to establish clear timeframes that tax authorities are required to observe separately for each specific action. However, in practice, calculating these limitation periods has become increasingly complex in recent years due to the COVID-19 pandemic, […]<\/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":[164,87,154],"class_list":["post-25715","post","type-post","status-publish","format-standard","hentry","category-infoletters","tag-moratorij-na-perevirky","tag-tax-audits","tag-majbutnye-podatkovyh-perevirok"],"_links":{"self":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/25715"}],"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=25715"}],"version-history":[{"count":11,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/25715\/revisions"}],"predecessor-version":[{"id":25788,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/25715\/revisions\/25788"}],"wp:attachment":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/media?parent=25715"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/categories?post=25715"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/tags?post=25715"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}