WHAT NEW TYPES OF TAX CHECKS WILL APPEAR DURING MARIAL STATE FROM JANUARY 1, 2023

For almost a year, Ukraine has been living under martial law. During this time, Ukrainian society is forced to adapt to new conditions. These conditions apply to both the work of regulatory authorities and the work of businesses, because you need to plan your activities taking into account today's challenges.

After February 24, 2022, the Tax Code of Ukraine has been repeatedly amended and supplemented. Not bypassed and these changes and tax audits. If in the first months of the war a ban was introduced on certain types of tax audits, then later these restrictions were lifted. At the end of 2022, the tax authorities have the right to conduct desk documentary audits (scheduled, unscheduled, field, restricted, electronic).

But from 2023, new types of tax audits will appear. It should also be noted that from July 2023 the Cabinet of Ministers of Ukraine plans to lift the ban on any inspections. This means that from mid-summer, the tax authorities will have the right to conduct all inspections.

FOP tax audits

Starting from 2023, regulatory authorities will be able to check entrepreneurs for compliance with tax laws, and draw up the results of the conduct in an act.

Actual Checks

Actual checks can be carried out by the controlling body without notifying the enterprise. The grounds for conducting such a check may arise even at the request of the consumer or if there is other information about the need for such a check.

Scheduled check

As of today, the tax authorities have already published a list of business entities about the audit. In January 2023, scheduled inspections will not be carried out, and from March such inspections of business entities will begin. On the one hand, this looks somewhat strange, because there is still a moratorium on such inspections.

It should also be noted that the enterprise must necessarily familiarize itself with the order for a scheduled inspection no later than 10 days before it starts. This is provided for by the Tax Code of Ukraine.

Therefore, as of today, there is no clear understanding of exactly what tax audits are allowed in 2023. After all, many changes and additions are being made to the tax legislation, acting under martial law. But it should be remembered that for each inspection there must be an order with which the enterprise must familiarize itself.

And if you have additional questions or doubts about a particular check, do not forget to use the help of specialists. And then knowing your own rights will help in any tax audit.