In the second reading, the Verkhovna Rada (the Ukrainian Parliament) approved draft law No. 10016-d on the cancellation of the moratorium on tax audits.
The MP Yaroslav Zheleznyak writes about this.
231 MPs voted for it. In the text of the draft law, after the first reading, the fact that the deadline for scheduled documentary tax audits was moved from November 1 to December 1, and the moratorium on audits of the first and second groups of the private enterpreneurs was maintained until December 2024.
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.
At the same time, inspections will not apply to enterprises in occupied territories or territories where hostilities are taking place.
- Adoption of this draft law is one of the main requirements of the International Monetary Fund. The government of Ukraine expects $5.4 billion in tranches from the IMF in 2024. Before that, the Fund supplemented the Extended Financing Program (EFF) for Ukraine with four beacons: on the Budget Code, the "5-7-9" lending program, the State Tax and Customs Service, and the GTS Operator.
- The Ukrainian authorities do not plan to raise taxes until the end of the war, except to return them to the pre-war level.