The resumption of tax audits in Ukraine may be postponed, as the Finance Committee of the Verkhovna Rada has approved the revised version of the draft law No. 10016-d on this issue. This was announced by the Deputy Chairman of the Committee, Yaroslav Zheleznyak.

It is worth noting that the introduction of a moratorium on tax audits became relevant after the beginning of the full-scale aggression of the Russian Federation against Ukraine. However, the International Monetary Fund demanded that these audits be resumed as a condition for making a decision on the next tranche of financial assistance.

In June, the Verkhovna Rada passed a bill that provided for the refund of previous taxes, but it was amended to exclude the resumption of tax audits for large businesses. According to this draft, inspections would have been resumed only for producers of excisable goods such as alcohol, tobacco, and fuel, as well as for companies in the gambling and financial services sectors.

Already in October, the Parliament approved in the first reading a draft law that would return documentary scheduled inspections for taxpayers who met certain criteria in 2021.

However, it is worth noting that these changes, which provided for the resumption of some tax audits, were to come into force on November 1. But so far, the Verkhovna Rada has not considered the draft law in the second reading, thus postponing the possible resumption of tax audits in Ukraine.

However, this draft law is gaining importance, as the resumption of tax audits could have a significant impact on the business community and the business environment in Ukraine. A more detailed decision on this issue will be determined after further consideration of the draft law by the Verkhovna Rada.