TAX AUDITS DURING MARITAL STATE

The beginning of the war in Ukraine affected the relationship between tax payers and representatives of regulatory bodies. Yes, there is a widespread opinion that during martial law, tax audits do not start, and those that have started are stopped, but whether this is really the case, we offer to find out in detail.

At the same time, Decree № 2118-IX of March 3, 2022 was adopted, which amended the Tax Code of Ukraine, adding Article 69, Subsection 10, Chapter XX, "Transitional Provisions" of the Tax Code of Ukraine. According to the norm of this article, any tax audits are not started, and the audits started are stopped.

However, Decree № 2120-IX dated March 15, 2022, which amended the Tax Code of Ukraine, was adopted, adding, among other things, paragraph 69.2 of Article 69 of the Tax Code of Ukraine.

In accordance with the clause, tax audits are not started, and audits that have started are stopped, except for:

• in-house audits of declarations or clarifying calculations (if any), in which an application was submitted for the return of the amount of budgetary compensation, the indicators of which are formed on the basis of tax invoices and / or adjustment calculations compiled and registered in the Unified Register of Tax Invoices, and / or customs declarations , with the exception of goods (products) specified in subparagraphs 215.3.1, 215.3.2 and 215.3.2 copies. 1 and 215.3.3 copies. 1 p. 215.3 Art. 215 Tax Code of Ukraine. Such a desk audit of a tax return or a clarifying calculation may be carried out within 90 calendar days following the last day of the deadline for their submission, and if such documents were submitted later, on the day of their actual submission;
• factual checks.

Also, the provisions of Law № 2118-IX provided for the exemption of the taxpayer from liability for violation of tax legislation under certain conditions.

The actual inspection (from now until the end of martial law) will also be carried out in addition to other specified reasons in the following cases:

• receiving, in accordance with the procedure established by law, from state bodies or local self-government bodies, information indicating possible violations by the taxpayer of the legislation on prices and price formation;
• receipt of a written statement from the buyer (consumer), drawn up in accordance with the law, about the taxpayer's violation of the established procedure for the formation, establishment and application of state regulated prices.

In addition, the Law of Ukraine № 7360 came into force, providing for new changes. This is, in particular, the possibility of conducting desk audits, documentary unscheduled audits conducted at the request of the taxpayer and / or on the grounds specified in subparagraphs 78.1.7 and 78.1.8 of paragraph 78.1 of Article 78 of this Code, and / or documentary unscheduled audits of taxpayers, on which tax information was received, indicating a violation by the payer of currency legislation in terms of compliance with the deadlines for the receipt of goods from import operations and / or foreign exchange earnings from export operations; actual checks.

Therefore, based on the analysis of the specified legislative norms, we can state that during the martial law, actual, camera and documentary checks are carried out.

If you need help in appealing procedural issues of tax audits or tax notices-decisions, please contact the "Prihodko&Partners" Law Firm.