Successful completion of tax audits in 2023

18/ 04/ 2023

Listen to online Stop   It is not the first time that external circumstances force the majority of tax audits in Ukraine to be postponed indefinitely. This is due to the moratorium imposed in the state of emergency (which was in 2020 due to the pandemic) and the martial law in which the citizens of our country must live now. But recently, the moratorium on audits during martial law got some exceptions, according to which the State Tax Service of Ukraine published a new audit plan for 2023. On April 13, a joint online meeting of the Financial and Tax Committees of the Southern Ukrainian and Kharkiv offices of the European Business Association was held to help business figure out which audits await taxpayers in the new year, and when to expect representatives of the tax service. The speakers of the event were Crowe Mikhailenko experts: Dmytro Mikhailenko, managing partner and Vitaly Smerdov, tax practice partner, Chairman of the EBA Odesa Financial & Tax Committee. Thus, they talked about the statistics of audits and the main pitfalls (how they end, whether acts are appealed, what are the consequences of an appeal, and most importantly – whether it is worth preparing for a tax audit and/or appealing its results). Considered how to prepare for scheduled inspections and whether it is possible to refuse admission to inspection, citing war, lack of light, etc. (taking into account the recent decision of the Supreme Court of Ukraine). We also analyzed the requests of the State Tax Service during the audit, received expert advice on how to respond to them, and analyzed practical cases from the speakers experience. It is worth noting that businesses need to prepare for efficient and high-quality tax audits in 2023, as their number is not expected to decrease. We thank the experts for the meaningful meeting and the latest news from the world of taxation!

It is not the first time that external circumstances force the majority of tax audits in Ukraine to be postponed indefinitely. This is due to the moratorium imposed in the state of emergency (which was in 2020 due to the pandemic) and the martial law in which the citizens of our country must live now. But recently, the moratorium on audits during martial law got some exceptions, according to which the State Tax Service of Ukraine published a new audit plan for 2023.

On April 13, a joint online meeting of the Financial and Tax Committees of the Southern Ukrainian and Kharkiv offices of the European Business Association was held to help business figure out which audits await taxpayers in the new year, and when to expect representatives of the tax service. The speakers of the event were Crowe Mikhailenko experts: Dmytro Mikhailenko, managing partner and Vitaly Smerdov, tax practice partner, Chairman of the EBA Odesa Financial & Tax Committee.

Thus, they talked about the statistics of audits and the main pitfalls (how they end, whether acts are appealed, what are the consequences of an appeal, and most importantly – whether it is worth preparing for a tax audit and/or appealing its results). Considered how to prepare for scheduled inspections and whether it is possible to refuse admission to inspection, citing war, lack of light, etc. (taking into account the recent decision of the Supreme Court of Ukraine). We also analyzed the requests of the State Tax Service during the audit, received expert advice on how to respond to them, and analyzed practical cases from the speakers’ experience.

It is worth noting that businesses need to prepare for efficient and high-quality tax audits in 2023, as their number is not expected to decrease.

We thank the experts for the meaningful meeting and the latest news from the world of taxation!