EBA Kharkiv Financial and Tax Committee: Current Tax Audit Practices

09/ 10/ 2026

On 9 October, an online meeting of the Financial and Tax Committee of the European Business Association’s Kharkiv Office took place, bringing together experts from Crowe Mikhailenko and representatives of the Main Department of the State Tax Service in Kharkiv Region. The meeting focused on current practices in tax audits, additional tax assessments, and their appeal through the courts. Tax officials shared insights into audit procedures and common issues arising in dealings with taxpayers. Dmytro Mykhailenko, Managing Partner at Crowe Mikhailenko and Legal Advisor to the EBA IT Committee, and Oleksandr Korkh, attorney and Transfer Pricing Practice Advisor at Crowe Mikhailenko, presented current legislative initiatives aimed at combating artificial business fragmentation. The discussion covered the criteria used to identify such practices, audit procedures, and potential consequences for taxpayers. The participants also reviewed Supreme Court rulings concerning procedural violations during tax audits that may serve as grounds for overturning additional tax assessments and penalties. A practical session addressed the tax implications of losses and outstanding debts resulting from Russia’s war of aggression against Ukraine. The discussion covered force majeure circumstances affecting counterparties, debt write-offs, bad and doubtful debts, non-repayable financial assistance, and limitation periods applicable to obligations involving Russia and Belarus. Further information on tax support mechanisms available to businesses affected by the war is provided in the State Tax Service of Ukraine’s guidance. The participants also examined practical aspects of preparing and submitting the Controlled Transactions Report and the Notification of Participation in an International Group of Companies for 2025. EBA Kharkiv Office thanks the representatives of the Main Department of the State Tax Service in Kharkiv Region, Dmytro Mykhailenko, and Oleksandr Korkh for their participation, practical guidance, and professional discussion.

On 9 October, an online meeting of the Financial and Tax Committee of the European Business Association’s Kharkiv Office took place, bringing together experts from Crowe Mikhailenko and representatives of the Main Department of the State Tax Service in Kharkiv Region.

The meeting focused on current practices in tax audits, additional tax assessments, and their appeal through the courts. Tax officials shared insights into audit procedures and common issues arising in dealings with taxpayers.

Dmytro Mykhailenko, Managing Partner at Crowe Mikhailenko and Legal Advisor to the EBA IT Committee, and Oleksandr Korkh, attorney and Transfer Pricing Practice Advisor at Crowe Mikhailenko, presented current legislative initiatives aimed at combating artificial business fragmentation. The discussion covered the criteria used to identify such practices, audit procedures, and potential consequences for taxpayers.

The participants also reviewed Supreme Court rulings concerning procedural violations during tax audits that may serve as grounds for overturning additional tax assessments and penalties.

A practical session addressed the tax implications of losses and outstanding debts resulting from Russia’s war of aggression against Ukraine. The discussion covered force majeure circumstances affecting counterparties, debt write-offs, bad and doubtful debts, non-repayable financial assistance, and limitation periods applicable to obligations involving Russia and Belarus. Further information on tax support mechanisms available to businesses affected by the war is provided in the State Tax Service of Ukraine’s guidance.

The participants also examined practical aspects of preparing and submitting the Controlled Transactions Report and the Notification of Participation in an International Group of Companies for 2025.

EBA Kharkiv Office thanks the representatives of the Main Department of the State Tax Service in Kharkiv Region, Dmytro Mykhailenko, and Oleksandr Korkh for their participation, practical guidance, and professional discussion.