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If you have submitted your Ukrainian tax reports late, you could expect a tax inspection

20 Oct 2016

 

If you have submitted your Ukrainian tax reports late, you could expect a tax inspection

Unscheduled inspections may be held based on the decision taken by the head of the Supervisory authority in case of failure or late submission of tax reports.

A number of reasons for this unscheduled inspection are specified in subsection 78.1 of the Tax code of Ukraine. (Hereinafter the “TCU”). Particularly, according to the paragraph 78.1.2 of the TCU, documentary unscheduled inspection is carried out, if the taxpayer has not filed tax returns, the calculations, the report on controlled transactions or the transfer pricing documentation within the statutory period and if their provision is provided by the law.

Paragraph 78.4 of the TCU determined that the decision to conduct unscheduled documentary inspection is taken by the head of the Supervisory authority and it draws up an appropriate order.

The right to conduct unscheduled documentary check of the taxpayer is available only when the taxpayer was handed over against receipt a copy of the order to conduct unscheduled documentary inspection, before the beginning of the inspection.

The article 82 of the TCU provides that the duration of inspections should not exceed:

  • 15 working days – for large taxpayers,
  • 5 working days – for small businesses,
  • 3 business days – for physical persons / entrepreneurs who do not have employees
  • 10 working days – for other taxpayers.

Therefore, taxpayers have an additional reason to submit their tax reports in time, in order to avoid penalties from the regulatory authorities.

 

If you have any question, please, feel free to contact us. We will be pleased to help you!

 

Contact:

Yaroslav Kalakura

Corporate services consultant, Accace Ukraine

Yaroslav.Kalakura@accace.com

+380 445693310


Read more about Ukraine:
  • Economic activity and royalties of a non-resident in Ukraine
  • Good News! Ukraine may receive another billion from the IMF

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Originally established in Central and Eastern Europe in 2006, Accace ranks among the leading outsourcing and consultancy providers in the region. Engaging over 600 experts, we have vast experience with handling small to large scale, multi-country outsourcing projects and providing a comprehensive range of our services to over 2,000 customers.

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Accace operates internationally as Accace Circle, a co-created business community of like-minded BPO providers and advisors who deliver outstanding services with elevated customer experience. Covering almost 40 jurisdictions with over 2,000 professionals, we support more than 10,000 customers, mostly mid-size and international Fortune 500 companies from various sectors, and process at least 170,000 pay slips globally.

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