{"id":3920,"date":"2023-12-07T07:29:08","date_gmt":"2023-12-07T07:29:08","guid":{"rendered":"https:\/\/sbceurasia.com\/en\/?p=3920"},"modified":"2023-12-07T07:29:08","modified_gmt":"2023-12-07T07:29:08","slug":"return-of-tax-audits-president-zelenskyy-approved-the-relevant-law","status":"publish","type":"post","link":"https:\/\/sbceurasia.com\/en\/2023\/12\/07\/return-of-tax-audits-president-zelenskyy-approved-the-relevant-law\/","title":{"rendered":"Return of Tax Audits: President Zelenskyy Approved the Relevant Law"},"content":{"rendered":"\n<p>On December 6, President <strong>Volodymyr Zelenskyy <\/strong>signed a law that was adopted a month ago and provides for the lifting of the moratorium on tax audits of Ukrainian businesses.&nbsp;<\/p>\n\n\n\n<p>The law came into force 24 hours after its publication, despite the fact that the Ukrainian parliament held a vote to resume inspections on December 1.<\/p>\n\n\n\n<p>In June, The Verkhovna Rada partially lifted the moratorium on tax audits, removing the single tax of 2%, but this turned out to be insufficient. Later in September, the <strong>Cabinet of Ministers<\/strong> approved a bill to lift the moratorium in full, but after consultation with the <strong>IMF<\/strong>, it was decided to leave it partially in force, but with an expansion of its scope.<\/p>\n\n\n\n<p>Documented scheduled inspections for 2023 and 2024 may include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>manufacturers and sellers of excisable products;<\/li>\n\n\n\n<li>gambling business;<\/li>\n\n\n\n<li>companies providing financial and payment services;<\/li>\n\n\n\n<li>non-residents working through separate divisions.<\/li>\n<\/ul>\n\n\n\n<p>Other taxpayers may be audited if they meet at least one of the following criteria:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>the level of income tax payment was less than 50% across the industry;<\/li>\n\n\n\n<li>VAT payment level is less than 50% across the industry;<\/li>\n\n\n\n<li>salary payment is less than the industry average;<\/li>\n\n\n\n<li>accounts receivable are twice as large as accounts payable;<\/li>\n\n\n\n<li>annual income is more than 10 million UAH, and the total amount of expenses is more than 75% of the annual income.<\/li>\n<\/ul>\n\n\n\n<p>In October, the Verkhovna Rada adopted a second bill, which is necessary to comply with the IMF requirements. This bill concerns the introduction of lifelong financial monitoring of the state officials.<\/p>\n\n\n\n<p>Don&#8217;t forget to subscribe to our <a href=\"https:\/\/bit.ly\/3BHW1zr\">Telegram channel<\/a>!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>On December 6, President Volodymyr Zelenskyy signed a law that was adopted a month ago and provides for the lifting of the moratorium on tax audits of Ukrainian businesses.&nbsp; The law came into force 24 hours after its publication, despite the fact that the Ukrainian parliament held a vote to resume inspections on December 1. [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":3921,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"tdm_status":"","tdm_grid_status":"","footnotes":""},"categories":[21,1],"tags":[119,6062,115,4519],"class_list":["post-3920","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-features","category-news","tag-legislation","tag-tax-audits","tag-ukraine","tag-volodymyr-zelenskyy"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Return of Tax Audits: President Zelenskyy Approved the Relevant Law - SBC EURASIA EN<\/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:\/\/sbceurasia.com\/en\/2023\/12\/07\/return-of-tax-audits-president-zelenskyy-approved-the-relevant-law\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Return of Tax Audits: President Zelenskyy Approved the Relevant Law - SBC EURASIA EN\" \/>\n<meta property=\"og:description\" content=\"On December 6, President Volodymyr Zelenskyy signed a law that was adopted a month ago and provides for the lifting of the moratorium on tax audits of Ukrainian businesses.&nbsp; The law came into force 24 hours after its publication, despite the fact that the Ukrainian parliament held a vote to resume inspections on December 1. 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