Dear colleagues and partners!
As you know, in March 2020, in order to prevent the spread of coronavirus disease in Ukraine (COVID-19), the Verkhovna Rada of Ukraine introduced a moratorium on tax audits (hereinafter – the Moratorium). Relevant provisions are reflected in paragraph 52-2 of subsection 10 of the Transitional Provisions of the Tax Code of Ukraine. Since then, along with the quarantine, the Moratorium has been extended several times, but everyone understood that it would not last forever.
It should be noted that the moratorium concerned documentary and factual inspections, except for:
- unscheduled documentary inspections conducted at the request of the taxpayer;
- unscheduled documentary inspections on the grounds specified in subparagraphs 78.1.7 and 78.1.8 of paragraph 78.1 of Article 78 of this Code;
- actual inspections in terms of violation of the law in terms of:
- accounting, licensing, production, storage, transportation and circulation of fuel, ethyl alcohol, alcoholic beverages and tobacco products;
- targeted use of fuel and ethyl alcohol by taxpayers;
- equipment of excise warehouses with flowmeters and/or level meters;
- performing the functions defined by the legislation in the field of production and circulation of ethyl alcohol, alcoholic beverages and tobacco products, fuel, on the grounds specified in subparagraphs 80.2.2, 80.2.3 and 80.2.5 of paragraph 80.2 of Article 80 of this Code.