We remind that in 2014 in Ukraine acts a moratorium on inspections of businesses by supervisory authorities.
Thus, by the Article 31 of the Law of Ukraine «On State Budget of Ukraine for 2014» (as amended by the Law of Ukraine of July 31, 2014 №1622-VII) are forbidden the inspections by the supervisory authorities of enterprises, institutions and organizations and individual entrepreneurs. Exceptions are inspections carried out by the State fiscal authorities with the permission of the Cabinet of Ministers of Ukraine or at the initiative of the entity for his inspection.
A similar moratorium on inspections was introduced in 2015. But unlike the previous moratorium in 2015, except for the State Fiscal Service of Ukraine, the right to inspection without permission of the Cabinet of Ministers of Ukraine or application of entity for his inspection has State Financial Inspection of Ukraine.
Paragraph 3 of the Law of Ukraine «On Amendments to the Tax Code of Ukraine and Certain Legislative Acts of Ukraine on tax reform» of December 28, 2014 p. №71-VIII establishes a long-term restrictions on inspections by supervisory authorities- in 2015 and 2016 respectively. However, they relate to legal entities and individual entrepreneurs with the volume of profit to 20, 000,000 UAH for the previous calendar year. Also were named the exclusive grounds where you can check these entities, ie only with the approval of the Cabinet of Ministers of Ukraine, the application of entity for his inspection, according to the court or in accordance with the requirements of the Criminal Code of Ukraine. Of course, this rule has exceptions.
For example, the ban on inspections does not apply to importers, manufacturers and sellers of excisable goods and inspections on compliance with legislation on the availability of licenses, completeness calculation and payment of tax on income of the individuals, single social tax, VAT refunds.
Notwithstanding the foregoing, inspections of the entity engaged in foreign economic activities continue and usually have an effective end for the tax authorities.
The specialists of LLC «ACTIV CONSULTING GROUP» will help to meet adequately supervisors, evaluate their authority to the audit, the legitimacy of the requirements for obtaining documents, and analyze test results.
If necessary, we will help to prepare regulatory reasoned objections to the Act of inspection.