Cancellation of the moratorium on business audits in 2021: who will be audited?

In December last year, for the duration of the quarantine, which has lasted for almost a year, the deputies adopted the Law of Ukraine No. 1071-IX, well-known to every lawyer in Ukraine.

This normative act established material assistance (UAH 8,000) for business entities on November 4, 2020.

However, at the same time, the provisions of clause 2, section. II of the Law No. 530 p. 4, which introduced a list of restrictions for the duration of the quarantine, which included a ban on carrying out op. state supervision planned control measures in the field of economic activity.

That is, the Law of Ukraine No. 1071-IX essentially returned the checks of business by state authorities. authorities.

What about tax audits. They will? Lawyer Ukraine tells.

Many, having seen the news that the moratorium had been lifted, were sure that now everyone was waiting for the visits of all supervisory authorities. But, here you should not make hasty conclusions, because:

The moratorium on tax audits has not been canceled. Therefore, pp. 52-2 clause 10 of the XX section of the GCC is still valid today.

However, not everything is so simple.

The tax office can still inspect a business entity in 3 cases, even without lifting the moratorium:

• First, if the taxpayer himself applies with a request to conduct an audit at the enterprise.
• Second, if it becomes necessary for tax authorities to conduct an unscheduled audit, such cases are regulated by the Tax Code of Ukraine.
• Third, checking in case of violations of the law in the field of production, use, obtaining licensing of alcohol, as well as fuel, tobacco publishing. and alcoholic beverages.

Moratorium on state inspections bodies. Which business will be checked? Lawyer Ukraine tells.

Also, a moratorium on inspections was introduced and ZU No. 533.

According to this Law, the bodies that carry out inspections are prohibited from carrying out planned measures to ensure state supervision over economic entities. activities.

But, there are exceptions. State authorities will check business in 3 areas:

• high risk business;
• checks in the field of compliance with the requirements for the formation and application of state regulated prices;
• business in the field of sanitary and epidemics. welfare of the population

Which authorities have approved the audit plans? Lawyer Ukraine answers

Just imagine! 25 government agencies have already approved inspection plans for 2021.

Here are some of them:

Ministry of Economic Development, Trade and Agriculture of Ukraine

GSO on security issues food and consumer protection

GSO for Emergency Situations

CSO for Labor

GSO for Medicines. and drug control, etc.

The Tax Service has also published on its website a schedule of scheduled inspections, but so far it will not be possible to implement them – they are awaiting the adoption of the Cabinet of Ministers of Ukraine on reducing the moratorium on tax inspections in 2021.

The NBU will also carry out inspections – non-banking institutions will be inspected.

If you need professional help or a lawyer in Ukraine – contact Kapustin & Partners!