Changes when conducting unannounced documentary audits

Please note that according to the latest amendments to the Tax Code of Ukraine, which came into force on 01.01.2022, henceforth, if in accordance with Article 42 of it a copy of the order to conduct a documentary unscheduled field audit and written notice of the start date and place of the unscheduled field audit is sent (handed in) to the taxpayer, by sending it to the taxpayer’s address by registered mail with return receipt requested, a documentary unscheduled field audit (other than an audit defined in Article 200 of the Code) shall not commence before 30 calendar days from the date of dispatch of such communication and a copy of the order.

Subsection 79.2 of Article 79 of the Tax Code states that an unscheduled documentary audit is carried out by officials of the controlling authority solely on the basis of a decision by the head (his/her deputy or authorised person) of the controlling authority, formalised by order, and provided that a copy of the order to conduct a documentary unscheduled field audit and written notification of the date and place of the audit has been delivered to the taxpayer (his/her representative) in the manner prescribed by Article 42 of this Code.

According to Section 42.5 of Article 42 of the Tax Code, if the taxpayer has not applied for receiving documents via digital office, correspondence with the taxpayer is carried out by sending to the address (location, tax address) of the taxpayer by registered mail with acknowledgement of receipt or in person to the taxpayer (his/her representative).

Thus, if the controlling body sends an order and notification of an audit to the taxpayer’s address by registered mail with acknowledgment of receipt, the audit will begin 30 calendar days from the date of sending such a letter.