New reasons for unscheduled inspections

Автор: admin_dev

Дата оновлення: 16 March 2014

Amendments to the Tax Code of Ukraine (NKU), which came into force on January 1, 2014, updated the reasons for conducting unscheduled inspections concerning a taxpayer’s failure to respond to a request from the controlling authority within 10 days after it was served.

Now, if, during audits of other taxpayers or when receiving tax information, facts are established that give rise to a suspicion of a violation of tax or currency legislation, such information is noted in the request. Any inaccuracies identified in the declaration are also reflected in the request.

If a complaint is filed against a taxpayer because they did not provide a tax invoice to a buyer or completed it with violations, this fact is included in the request.

The closure of a legal entity’s representative office or branch has become a new reason for conducting an unscheduled inspection.