{"id":334084,"date":"2021-05-19T14:38:07","date_gmt":"2021-05-19T11:38:07","guid":{"rendered":"https:\/\/eba.com.ua\/?p=334084"},"modified":"2021-05-21T14:01:55","modified_gmt":"2021-05-21T11:01:55","slug":"hto-znahodytsya-pid-pylnoyu-uvagoyu-podatkovyh-organiv","status":"publish","type":"post","link":"https:\/\/eba.com.ua\/en\/hto-znahodytsya-pid-pylnoyu-uvagoyu-podatkovyh-organiv\/","title":{"rendered":"[:ua]\u0425\u0442\u043e \u0437\u043d\u0430\u0445\u043e\u0434\u0438\u0442\u044c\u0441\u044f \u043f\u0456\u0434 \u043f\u0438\u043b\u044c\u043d\u043e\u044e \u0443\u0432\u0430\u0433\u043e\u044e \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0445 \u043e\u0440\u0433\u0430\u043d\u0456\u0432?[:en]Who is under the close attention of tax authorities in accordance with applicable law?[:]"},"content":{"rendered":"<p><\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-334085 size-full\" src=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2021\/05\/EBA-Odesa_FinCom_Crowe_Mikhailenko_19.05.21.png\" alt=\"\" width=\"864\" height=\"476\" srcset=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2021\/05\/EBA-Odesa_FinCom_Crowe_Mikhailenko_19.05.21.png 864w, https:\/\/eba.com.ua\/wp-content\/uploads\/2021\/05\/EBA-Odesa_FinCom_Crowe_Mikhailenko_19.05.21-300x165.png 300w, https:\/\/eba.com.ua\/wp-content\/uploads\/2021\/05\/EBA-Odesa_FinCom_Crowe_Mikhailenko_19.05.21-768x423.png 768w, https:\/\/eba.com.ua\/wp-content\/uploads\/2021\/05\/EBA-Odesa_FinCom_Crowe_Mikhailenko_19.05.21-650x358.png 650w, https:\/\/eba.com.ua\/wp-content\/uploads\/2021\/05\/EBA-Odesa_FinCom_Crowe_Mikhailenko_19.05.21-800x441.png 800w, https:\/\/eba.com.ua\/wp-content\/uploads\/2021\/05\/EBA-Odesa_FinCom_Crowe_Mikhailenko_19.05.21-125x70.png 125w\" sizes=\"(max-width: 864px) 100vw, 864px\" \/><\/p>\n<p>Currently, the topic of updated legislation in the field of tax audits is relevant for business. Therefore, in accordance with the Resolution of the Cabinet of Ministers \u211689, the State Tax Service of Ukraine can already carry out temporarily suspended documentary and factual inspections that were started before March 18, 2020 and were not completed, as well as carry out documentary scheduled inspections.<\/p>\n<p>Therefore, <strong>on May 19, 2021<\/strong>, during a meeting of the <strong>EBA Odesa Financial and Tax Committee: &#8220;Tax audits. Judicial practice&#8221;<\/strong> we considered the latest amendments to the Tax Code of Ukraine:<\/p>\n<ul>\n<li>restriction on the basis of a court decision of the right of the head of the debtor enterprise to go abroad until full repayment of the tax debt;<\/li>\n<li>VAT refund for the export of agricultural goods of product groups 1-24 in accordance with the Ukrainian classification of goods for foreign economic activity only after the receipt of foreign exchange earnings;<\/li>\n<li>limitation of budget VAT refund for intermediaries for the sale of consumer goods;<\/li>\n<li>introduction of a minimum tax liability of 1 hectare of marketable agricultural land (4.5% of the normative-monetary assessment of land).<\/li>\n<\/ul>\n<p>Furthermore, we talked who is under the close attention of tax authorities in accordance with applicable law, considered the case law of recent tax audits and appeals, and received useful advice from experts from the law firm <strong>Crowe Mikhailenko<\/strong> on the preparation and treatment of companies with auditors during inspections.<\/p>\n<p>In particular, <strong>Lyudmila Zvereva<\/strong>, lawyer, advisor to the practice of tax disputes, labor law Crowe Mikhailenko, touched upon the topic of tax audits and unblocking tax invoices and spoke in more detail on the following issues: amendments to the inspection plan, appeals against inclusion in the inspection schedule, illegal inspections, standard violations in drawing up the act based on the results of the inspection, the decision of the Supreme Court of Ukraine on illegal inspections, etc.<\/p>\n<p>In turn, <strong>Vitaliy Smerdov<\/strong>, partner of Tax Practice Crowe Mikhailenko, director of the Chamber of Tax Consultants, Freelance Consultant of the Verkhovna Rada Committee on Finance, Tax and Customs Policy, drew attention to the latest changes in the Tax Code of Ukraine, in particular regarding to the tax amnesty, Diya City and the possible postponement of the date of entry into force of the Controlled Foreign Company. Mr. Vitaliy also cited a number of tax disputes, in which he disclosed the position of the State Tax Service, business and judges and provided practical recommendations for preventing litigation.<\/p>\n<p>Finally, <strong>Inna Hryshkovets<\/strong>, manager of the Committees of the EBA Southern Ukrainian Office, the moderator of the meeting, noted that the <strong>European Business Association<\/strong> supports the implementation of digital solutions, which will <strong>simplify tax accounting and reporting for business<\/strong>. Therefore, the Association proposes to make more efficient use of existing electronic databases of regulatory authorities and eliminate duplication of information (repeated requests for the same information in different reports), in addition, more widely use electronic forms of reporting and primary accounting forms with digital signatures and more.<\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Currently, the topic of updated legislation in the field of tax audits is relevant for business. Therefore, in accordance with the Resolution of the Cabinet of Ministers \u211689, the State Tax Service of Ukraine can already carry out temporarily suspended documentary and factual inspections that were started before March 18, 2020 and were not completed, [&hellip;]<\/p>\n","protected":false},"author":4489,"featured_media":334089,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false},"categories":[5,11],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Who is under the close attention of tax authorities in accordance with applicable law? - European Business Association<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/eba.com.ua\/en\/hto-znahodytsya-pid-pylnoyu-uvagoyu-podatkovyh-organiv\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Who is under the close attention of tax authorities in accordance with applicable law? - European Business Association\" \/>\n<meta property=\"og:description\" content=\"Currently, the topic of updated legislation in the field of tax audits is relevant for business. Therefore, in accordance with the Resolution of the Cabinet of Ministers \u211689, the State Tax Service of Ukraine can already carry out temporarily suspended documentary and factual inspections that were started before March 18, 2020 and were not completed, [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/eba.com.ua\/en\/hto-znahodytsya-pid-pylnoyu-uvagoyu-podatkovyh-organiv\/\" \/>\n<meta property=\"og:site_name\" content=\"European Business Association\" \/>\n<meta property=\"article:published_time\" content=\"2021-05-19T11:38:07+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-05-21T11:01:55+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2021\/05\/Odesa_19052021.png\" \/>\n\t<meta property=\"og:image:width\" content=\"400\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Katia Chaikovska\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Katia Chaikovska\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/eba.com.ua\/en\/hto-znahodytsya-pid-pylnoyu-uvagoyu-podatkovyh-organiv\/\",\"url\":\"https:\/\/eba.com.ua\/en\/hto-znahodytsya-pid-pylnoyu-uvagoyu-podatkovyh-organiv\/\",\"name\":\"[:ua]\u0425\u0442\u043e \u0437\u043d\u0430\u0445\u043e\u0434\u0438\u0442\u044c\u0441\u044f \u043f\u0456\u0434 \u043f\u0438\u043b\u044c\u043d\u043e\u044e \u0443\u0432\u0430\u0433\u043e\u044e \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0445 \u043e\u0440\u0433\u0430\u043d\u0456\u0432?[:en]Who is under the close attention of tax authorities in accordance with applicable law?[:] - 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