Kindly read this if you pay taxes. The tax officer will come to you with an inspection if:
- there was a documentary or factual inspection started but not completed at the enterprise till the 18th of March, 2020;
- the tax authority issued a documentary scheduled audit Order. In such case, you should be informed 10 calendar days before the start;
- the tax authority of the highest level found an inconsistency or partiality of the conclusions set out in the inspection report upon the complaint of your company, which has already been carried out by the tax authorities;
- your company has formed a tax credit by carrying out transactions with companies included in the list of “risk-related taxpayers”;
- the enterprise did not receive imported goods or export proceeds on time;
- the company has carried out a controlled transaction.
All this is due to the fact that the Cabinet of Ministers adopted a resolution to reduce the duration of the moratorium on certain types of inspections, and this resolution came into force on 02/09/2021.
Artem Olesia, a lawyer @ Dynasty Law & Investment.