The Law of Ukraine of 16.01.2020 № 466-IX (hereinafter – the Law № 466) introduced a number of changes related to the conduct of documentary inspections of legal entities, in particular, changed the grounds for conducting unscheduled documentary inspections.
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Thus, from 23.05.2020 the grounds for conducting an unscheduled documentary inspection are, in particular:
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failure of the taxpayer to submit tax returns, calculations, reports for tax control over transfer pricing in accordance with paragraph 39.4 of Article 39 of the Tax Code of Ukraine (hereinafter – TCU), if their submission is provided by law. This will make it possible to organize such inspections in case the taxpayer does not submit reports for tax control over transfer pricing.
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obtaining information indicating that a non-resident conducts economic activity through a permanent establishment in the territory of Ukraine without taking into account tax accounting. This norm was introduced for the purpose of tax control, including control over the registration of non-resident representative offices.
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From 01.07.2020 the basis for conducting an unscheduled documentary audit is the receipt by the supervisory authority after a scheduled documentary audit or unscheduled documentary audit of information and / or documents from foreign government agencies that relate to issues covered during previous audits of the taxpayer and indicate violation by the taxpayer of tax, currency and other legislation, the control of which is entrusted to the supervisory authorities. Such verification shall be carried out exclusively in respect of the matters which gave rise to such verification.
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This rule allows the supervisory authority to return to the already audited period in case of receipt of information from foreign authorities, which indicates violations and will increase the efficiency of inspections on the taxation of income of non-residents received in Ukraine (especially the study of this issue during scheduled inspections).
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From 01.01.2021, an unscheduled documentary audit may be conducted if the taxpayer has filed in the prescribed manner to the supervisory authority objections to the audit in the manner prescribed by paragraph 86.7 of Article 86 of the TCU, or a complaint against the tax notice-decision which requires a full or partial review of the results of the relevant audit or cancellation of the tax notice-decision adopted if the taxpayer in his complaint (objections) refers to circumstances that were not investigated during the audit, and their objective consideration is impossible without conducting an inspection. Such verification shall be carried out exclusively on the issues that have become the subject of appeal.