There are cases when the company does not conduct business for several years and there is a need to close this "unprofitable" company as soon as possible. In accordance with the provisions of the Tax Code of Ukraine in case of termination of the taxpayer, the tax authorities carry out unscheduled documentary audit. As a rule, this is not a very easy and fast process. Are there conditions for termination of activity without inspection by the controlling body? Yes, the termination of the enterprise without a tax audit is quite possible. In 2021, there is already a positive practice of termination the activities of economic entities without inspections.
Currently, this happens under the following conditions:
- the absence of risk factors in the activities of the enterprise (for example, such as: concealment of taxable objects, non-payment of tax liabilities, the presence of unresolved litigation and others);
- no balances on the balance sheet of the enterprise;
- lack of open accounts in financial institutions, lack of employees (all laid off);
- no debts;
- no branches;
- VAT payer's certificate is revoked;
- all reports were submitted on time and the liquidation balance was drawn up.
The tax office conducts a detailed analysis of the information available to it, after which it makes a decision on the need for an unscheduled inspection.
Elizaveta Lipka, the lawyer @ Dynasty Law & Investment