Tax inspections during the war. Which checks are permitted and how should it take place

The data submitted in tax returns and listed in the tax databases shall be checked. Today is allowed (current version of paragraph 69. 2 of Section 10 of Section XX of the PC of Ukraine) Any chamber inspections. In principle, they should not cause any hassle to the taxpayer. Provided, of course, that the taxpayer fulfills his tax obligation. If the payer has not paid taxes, calculating the norm (paragraph 69. 1.

Section 10 of Section XX of the PC of Ukraine), which releases it from liability due to inability to pay, then he will receive an unpleasant surprise in the form of a fine, since the taxpayers may not know about the presence/absence of the taxpayer grounds for release from liability. In addition, the same rule is exempted from liability if the taxpayer has not filed or filed with a pass.

If the tax authority does not apply sanctions, referring to the unknown that the taxpayer cannot be filed, it should not be forgotten that the very fact that the declaration is not filed is the basis (paragraph 78. 1. 2. . Currently, inspections on the relevant basis cannot be conducted because of the ban, but after the end of the martial law, this prohibition is likely to be abolished.

Also, if the VAT payer does not file a declaration from the corresponding tax within 12 months (subparagraph "D" of paragraph 184. 1. Article 184 of the PC of Ukraine), its registration by the VAT payer may be canceled. A payer who will not pay or does not challenge a fine applied to him during martial law, for example, for late filing a declaration or payment of tax liabilities, this fine will become his tax debt.

At the same time, if within two consecutive quarters the taxpayer has a tax debt, the taxpayers may cancel its registration of the payer of the relevant tax (paragraph 299. 10 of Article 299 of the PC of Ukraine). If the payer has submitted the reporting but did not pay taxes because of the inability to do so, the tax can impose a fine of 5% to 50% of the unpaid obligation (depending on the fault and the delay period).

It should be noted that the procedure according to which payers will be able to confirm the impossibility of fulfilling the tax liability, as well as the list of relevant documents, should be approved by the Ministry of Finance. However, there is still no approved normative act. The work of the Ministry stopped on 29. 06. 2022 on the publication of the project of this order. Despite the absence of the approved act, the deadline for execution of the tax obligation has already been restored.

Therefore, it is better for taxpayers who are not able to pay taxes in advance to the tax notification and documents confirming this inability. This notification will be the basis for exemption from liability for non -payment of taxes. And it will inform the supervisory authorities about the existence of grounds for such dismissal. The early submission of the necessary documents will avoid penalties, appeal procedures and just headache.

In addition, such actions are consistent with the draft procedure published by the Ministry of Finance, which is likely to be accepted with or without individual edits. Documentary inspections at the time of the war are allowed, but only unplanned, and only if there is a reason for the list: the question raises such grounds as information on violation of the terms of payments on export-import transactions.

The fact is that today the period of payments for export-import operations is suspended (paragraph 69. 9 of subsection 10 of section XX PC of Ukraine). Therefore, it is not possible to carry out operations with a violation of the appropriate time possible, which directly affects the lack of grounds for bringing to justice. However, the tax is likely to have a different opinion on this issue. Tax audits after the request for information (paragraph 73. 3.

Article 73 of the PC of Ukraine), to which most taxpayers are accustomed to, will not be conducted at this time. On the one hand, they are not allowed, on the other, the deadline for response to the request remains stopped. Therefore, until, the lateness or incompleteness of the answer to the request that came, during the martial law. However, upon completion of the martial law, the term will restore its count, and the permission to carry out inspections will be renewed.

Therefore, the best option is to use the time provided to prepare a reasonable answer to the request. Documentary audits allowed today can only be carried out if the documents, territories, premises and other property, as well as safe inventory are safe. In this case, if the inspection revealed a danger, then the check can be stopped until this danger is completed. Interestingly, the legislation did not define the legislation.

Therefore, the most likely, taxpayers will apply an individual approach to determining the ability to visit a particular payer. In March, a moratorium was imposed on all checks. However, the first exception appeared quite quickly - carrying out all the actual checks under "pre -war" rules, without exception, even in the face of danger during the audit. Moreover, the list of objects of actual inspections has been expanded. To the time -tested list specified in paragraphs 75. 1. 3. Article 75 and 80.

2 of Article 80 of the Tax Code, added compliance with the requirements of the legislation on fixed prices, marginal prices and marginal levels of trade allowance and providing the possibility of payments for goods (services) using electronic payment. There were no changes to the order of the appeal for the period of martial law. The taxpayer receives an act to which he has the right to file his objections.

After their consideration, the tax authorities are sent a tax notification-decision, which can be appealed in administrative and/or court order. But it is worth noting that the procedure of appealing the results of the inspections restored the time limits that were stopped at the beginning of the war. Thus, in March the state stopped all terms (the first version of paragraph 69. 9 of Section 10 of Section XX of the PC of Ukraine) established by tax legislation.

Therefore, the taxpayer could not rush to pay or appeal the accumulated monetary liabilities if he received a tax notification. But in May, the Law (Law of Ukraine No. 2260-IX of 12. 05. 2022) has renewed the time limits for: This means that payers, regardless of their ability to fulfill their tax obligation, will be able to obtain tax notices-decisions.

In their turn, payers who were unable to fulfill the tax obligation will have to find the opportunity to challenge the predictable obligations or hope for renewal for appeal in the future. The timely appeal of the accrued monetary liabilities is important not only in the protection of their rights in respect of a specific amount. For example, a person did not pay taxes for a certain period without having opportunities.

However, she then began to pay current liabilities, having a tax debt for the previous period. Taxpayers will pay all payments to the account of tax debt, and current liabilities will remain unpaid, for which additional fines can be applied. As a result, instead of one dispute, the taxpayer will need to initiate several. In general, the legislator is in search of compromise and balance today. One bowl of scales has a business that requires support and reduction of tax burden for the martial law.