In the first reading, the Parliament voted to cancel the moratorium on tax audits. This is one of the requirements of the IMF

The Verkhovna Rada (the Ukrainian Parliament) voted in the first reading for draft law No. 10016-d on the cancellation of the moratorium on tax audits.

Inspections should be returned from November 1, but the date will most likely be changed, as explains the MP of the "Voice" faction Yaroslav Zheleznyak.

Scheduled documentary checks may apply to payers who for 2021:

• had twice as much receivables as payables;
• had a level of payment of income tax less than 50% by industry and VAT less than 50% by industry;
• whose annual income exceeds 10 million hryvnias, and the total amount of expenses is more than 75% of the amount of annual income.

Checks are not returned for:

• private enterpreneurs of the first and second groups until August 1, 2024;
• enterprises in occupied territories or territories where hostilities are taking place.

Zheleznyak emphasizes that the adoption of this draft law is one of the main requirements of the International Monetary Fund (IMF).

• The Ukrainian authorities do not plan to raise taxes until the end of the war, except to return them to the pre-war level.