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Unscheduled documentary inspections of legal entities will be carried out on new grounds

20 Temmuz 2020


 Temmuz 20, 2020

Member of the Union of Industrialists and Businessmen of Turkey and Ukraine “TUSIB” – law Firm SDM Partners has prepared some clarifications on new issues:

The Law No. 466-IX “On Amendments to the Tax Code of Ukraine the Tax Administration Improvement, Elimination of Technical and Logical Inconsistencies in  the Tax Legislation” introduced amendments to the Tax Code, including changes to legal reason for unscheduled documentary inspections.

In particular, the reasons for conducting unscheduled documentary inspections will also be:

(i)           from 05.23.2020: a failure by the taxpayer to submit a tax return, calculations, reporting for tax control of transfer pricing in accordance with paragraph 39.4 of Article 39 of the Tax Code, if provided by the law,

(ii)          obtaining the information that indicates a non-resident conducts business through a permanent establishment in Ukraine without tax registration,

(iii)         from 01.07.2020: if, after conducting a scheduled documentary inspection or an unscheduled  documentary inspection, information/documents have been received from foreign state bodies regarding issues that were covered during previous taxpayer inspections, which indicate a violation by the payer of the law, control over which is assigned to regulatory authorities,

(iv)         from 01.01.2021: if the taxpayer has filed with the regulatory authority an objection to the inspection report in the manner specified by paragraph 86.7 of Article 86 of the Tax Code, or a claim about a tax notice made basing on results thereof, according to which ([note] objection/claim) a full or partial review of the relevant inspection results or cancellation of the tax notice issued on the ground thereof, provided the taxpayer in his claim (objections) refers to circumstances that were not investigated during the inspection, and their objective consideration is impossible without an inspection.

One shall recall that as for now, there is a moratorium on tax inspections in connection with quarantine restrictions. According to the statement of the acting Chairman of the State Regulatory Service, inspections, due to the extension of the quarantine restrictions, may be resumed from the first day of the month following the cancellation of quarantine.


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