Telegram 
Viber 
Whatsapp 
Messenger How long can an audit last?
In accordance with subparagraph 20.1.4 of paragraph 20.1 of Article 20 of the Tax Code of Ukraine, tax authorities have the right to carry out reconciliations and audits of taxpayers in accordance with the law, including after customs clearance or control procedures.
There are no legal limits on the duration of an inspection
In accordance with subparagraph 20.1.4 of paragraph 20.1 of Article 20 of the Tax Code of Ukraine, tax authorities have the right to carry out reconciliations and audits of taxpayers in accordance with the law, including after customs clearance or control procedures. According to paragraph 85.2 of Article 85 of the Tax Code, a taxpayer, after the start of an audit, must provide the inspectors with all appropriate documentation related to the subject of the audit. The State Tax Service issued such reminders in its clarification dated 06.09.2013.
In accordance with paragraph 44.1 of Article 44 of the Tax Code of Ukraine, a taxpayer is obliged to maintain records of expenses and income and other indicators related to the objects of tax obligations and taxation, based on accounting registers, financial statements, primary documents and other documents related to the process of calculating and paying the taxes required by law.
Tax authorities remind that at the legislative level the duration of a tax audit is not limited. Accordingly, the length of an audit depends on the inspectors, and throughout the entire period the taxpayer is obliged to provide all necessary documents related to the subject of taxation