The moratorium on customs inspections will be canceled
In addition to the resumed tax audits, it is planned to resume total customs audits (amendments to draft law No. 9456 have been submitted). This was reported by MP Nina Yuzhanina.
From May 1, 2024, the moratorium on:
♦ scheduled documentary inspections
Unscheduled documentary inspections (on-site and off-site)
♦ counter reconciliations;
♦ completion of initiated and uncompleted audits by February 24, 2022.
The moratorium will remain in place for taxpayers registered in the temporarily occupied territories, territories of active and possible hostilities (according to the list of the Ministry of Reintegration).
The main grounds for inspections will be the availability of information indicating that the company has violated the requirements of the customs legislation.
Customs officers will be restored the right to inspect monetary, financial and accounting documents, reports, contracts, declarations, calculations, and other documents that may be related to foreign economic operations.
Nina Yuzhanina suggested that the committee define clear criteria for customs inspections during martial law, which would make it impossible for honest and transparent businesses to conduct them.
The MP has been discussing such criteria with the leadership of the State Customs Service for more than 2 months, and they share this balanced approach to resume customs inspections.
Regarding tax audits, the moratorium on which was canceled in 2024, the MP said that complaints have already been received from taxpayers regarding the tax service's free interpretation of the criteria for inclusion in the audit schedule.
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