Dnipro Finance and Taxes
During the meeting of the Financial and Tax Committee of the Association in Dnipro with the State Department of the DTS in the Dnipropetrovsk Region, the business received an explanation regarding tax audits during martial law.
Tax audits are renewed in accordance with the provisions of Law of Ukraine No. 2260-IX “On Amendments to the Tax Code of Ukraine and other laws of Ukraine regarding the specifics of the tax administration of taxes, fees and a single contribution during the state of war and emergency”, which entered into force on 27 May 2022.
Law No. 2260 restores the implementation of:
- desk audit;
- unscheduled documentary checks at the taxpayer’s request;
- unscheduled documentary inspections on the grounds provided for in subsections 781.7 and 781.8 of the Tax Code of Ukraine;
- conducting unscheduled documentary inspections of taxpayers, following which tax information was obtained, which indicates a violation by the taxpayer of the currency;
- legislation in terms of compliance with the deadlines for receipt of goods for import operations, foreign exchange earnings for export operations;
- actual checks.
Registration of tax invoices for February-May 2022, which were not registered due to the martial law, is planned until July 15, 2022.
The EBA Dnipro office is sincerely grateful to the DTS in the Dnipropetrovsk region for openness and willingness to support dialogue, as well as to the head of the Financial and Tax Committee, Leonid Karpov – for professional support and moderation of the event.