The Cabinet of Ministers of Ukraine has unblocked the quarantined inspections that were launched at the time of the moratorium on inspections, and also allowed the supervisory authorities to conduct a number of other inspections in accordance with the law on the state budget for 2020️
It will be recalled that the Rada imposed a moratorium on tax audits on March 18, 2020 in connection with the introduction of a hard lockdown in Ukraine.
The relevant resolution of February 3, 2021 2021 № 89 was published on the government website
- The supervisory authorities resume the audit of companies that have formed a tax credit through the registration of risky transactions for the purchase of goods or services.
- The resolution unblocks documentary checks of compliance with the terms of receipt of goods for import operations and / or foreign exchange earnings for export operations.
- Permission was granted for unscheduled documentary inspections on complaints about actions or inaction of controlling bodies on illegal accruals of taxpayers' monetary obligations.
