Tax authorities temporarily can not carry out inspections

Since the moratorium on inspections has been prolonged until December 31, 2018, the fiscals are formally prohibited to conduct inspections of the Ukrainian business until the publication of the list of bodies that are not subject to this ban, Ubr.ua reports.

According to the lawyers of Crowe LF Ukraine Company, the moratorium extends to tax audits as long as the Cabinet of Ministers does not approve the list, which will also include fiscals. Thus, if the tax authorities will inspect the business in this period, the company has every reason to keep controllers out of the company, referring to the moratorium.

The experts of the company note: there is a probability that the SFSU will not agree to the prolongation of the moratorium on tax audits, guided by the Law of Ukraine “On the Basic Principles of State Supervision (Control) in the Sphere of Economic Activity”, on the basis of which the moratorium to be introduced, is not applicable to them. However, lawyers believe that such an approach of tax officials will be unlawful and can be appealed.

This moratorium was prolonged by the Law “On the State Budget of Ukraine for 2018”, and the corresponding amendments to the law on state supervision came into force on January 1 this year.

It should be recalled that until now Article 6 of the Law on State Supervision contained a list of controllers to which the moratorium was not applied. Instead, only those controlling authorities that can be determined in the list by the Cabinet of Ministers can now be exempted from the operation of the law. It is expected that the relevant document will be made public in the near future.

By the way, it is important that the ban on inspections applies only to planned tax inspections.

Also, it should be recalled that at the end of December 2017, the SFSU issued a timetable for fiscal inspections for 2018, and from January 1 of this year an integrated automated system of state control was introduced in order to inform about state supervision measures not only of business entities but also of state authorities and local self-government bodies.


Related posts:

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  2. Instead of inspections – a horizontal monitoring
  3. The government promises less inspections
  4. Ministry of Revenues and Duties of Ukraine reduce the number of inspections
  5. It became known how much the inspection for the Ukrainian business costs

Тема : Новини