Фото: Requirements of the State Tax Service during the audit

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Requirements of the State Tax Service during the audit

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Inspections of the State Tax Service always require special attention for taxpayers, because it was with the help of inspections that compliance with tax legislation by business entities was established.

In particular, in October 2022, changes were made to the Methodological Recommendations regarding the procedure for conducting inspections. Previously, this was regulated by the order of the State Tax Service of September 4, 2020 No. 470.

Primary requirements:

  • If an order to conduct a documentary unscheduled inspection is issued in accordance with paragraphs. 78.1.5 of the Tax Code of Ukraine, in case of consideration of the denial of the inspection act and / or additional documents in the manner prescribed by the Tax Code of Ukraine, are presented by the head of the territorial body of the State Tax Service, which carried out the inspection of the specified inspection.
  • If there are proposals for conducting a documentary unscheduled inspection, such proposals must be formalized in a memorandum.
  • In the event that the need to conduct an audit is established by a commission of the controlling body, an order to conduct an audit must be issued on the basis of a meeting of the said commission.

Preparing for an audit

Do not forget that in the case of a scheduled inspection, the company has time to prepare for it.

It is important for a business entity to independently control the presence/absence of criteria for the risks of non-payment of taxes, and if it is included in the schedule of planned inspections, it is important to obtain information about the grounds for including it in such a plan for conducting inspections. This will analyze the identified tax risks and, if possible, minimize them.


It should be remembered that any audit must be carried out in accordance with the order of the tax authority to conduct an audit. It should also indicate the timing of such verification.

Access to verification

The enterprise may allow officials of the State Tax Service to conduct an inspection for a long time if there is an order to conduct an inspection. When familiarizing yourself with the order to conduct an inspection, it is advisable to check the correctness of the reference to the order, and also whether those officials who are indicated in the direction for the inspection came to the inspection. In case of discrepancies, the enterprise has reasons not to allow such persons to conduct the audit.

Provision of documents

After the tax authorities are allowed to conduct an audit, the company is obliged to provide documents for the audit. But such documents should relate to the subject of verification and be associated with it. That is, it is not necessary to issue absolutely all the documentation, but only related to the subject of verification.


The result of the audit is documented by an act on the audit in the presence of violations or a certificate stating that no violations were found during the audit.

Therefore, if you have any questions, use the help of specialists in the field of tax law.

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