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LAW OF UKRAINE

of November 9, 2023 No. 3453-IX

About introduction of amendments to the Tax Code of Ukraine and other laws of Ukraine concerning cancellation of the moratorium on conducting tax audits

The Verkhovna Rada of Ukraine decides:

I. Bring in Item 69 of subsection 10 of the Section XX "Transitional provisions" of the Tax code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2011, Art. No. 13-17, 112) such changes:

1. In subitem 69.2:

1) in paragraph nine of figure and word "69.2-1. determine what is temporary, since August 1, 2023 before the termination or cancellation of the warlike situation in the territory of Ukraine imposed by the Presidential decree of Ukraine "About introduction of martial law in Ukraine" of February 24, 2022 No. 64/2022, the approved Law of Ukraine "About approval of the Presidential decree of Ukraine "About introduction of warlike situation in Ukraine" of February 24, 2022 No. 2102-IX" to replace with the period with figures and words "69.2-1. determine what is temporary, for the period from August 1, 2023 to December 1, 2023";

2) paragraphs the tenth - the fourteenth, sixteenth and seventeenth to exclude.

2. Add with subitem 69.2 - 2 following of content:

"69.2-2. Documentary and actual inspections during action of warlike situation are carried out in the presence of safe conditions for their carrying out, namely safe:

access, the admission to the territories, rooms and other property which are used for implementation of economic activity and/or are the taxation objects, or are used for receipt of the income (profit), or are connected with other taxation objects of such taxpayers;

access, the admission to documents, certificates of financial and economic activities, the gained income, expenses of taxpayers and to the other information connected with calculation and tax payment, charges, payments about observance of requirements of the legislation, control of which is assigned to monitoring bodies, and also to the financial and statistical reporting according to the procedure and on the bases determined by the law;

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