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Temporary restrictions of the National Bank of Ukraine in terms of currency legislation and tax inspections during the state of war were discussed at the first meeting of the updated Committee on Law and Taxes of the Association’s Office.<\/strong><\/p>\n On April 26, together with Kristina Onyshchenko<\/strong> and Yosyf Ivaniuk<\/strong>, co-chairs of the Committee on Law and Taxes of the Association’s Office, issues of currency restrictions and the procedure for conducting tax audits, which are relevant to the business community in conditions of the state of war, were discussed.<\/p>\n One of the specific restrictions is the transfer of foreign currency, which was introduced by Resolution No. 18 of the Board of the National Bank of Ukraine “On the operation of the banking system during the period of martial law.” Khrystyna Onyshchenko emphasized some interesting relaxations, such as:<\/p>\n Among other things, it was also emphasized that banks do not have the right to terminate currency supervision over compliance by Ukrainian businesses with the maximum settlement deadlines for an operation related to the export or import of goods on the basis of documents on the termination of obligations by offsetting.<\/p>\n In addition, Resolution No. 18 of the NBU with amendments and additions from July 7, 2022, established that from April 5, 2022, the maximum settlement deadlines for operations related to the export and import of goods are 180 calendar days, and for operations conducted before April 5, 2022, they are 365 days.<\/p>\n Josyf Ivanyuk drew attention to the peculiarities of conducting tax audits during a state of war, in particular, the prohibition of planned documentary audits and the possibility of conducting desk, documentary unplanned, and factual audits during a state of war.<\/p>\n\n