Who can be included in the inspection schedule for 2024?

The tax authorities remind that according to the Law No. 3453-IX "On Amendments to the Tax Code of Ukraine and Other Laws of Ukraine on the Lifting of the Moratorium on Tax Audits" of December 8, 2023, the right to conduct tax audits by the State Tax Service has been restored.

The criteria for inclusion in the audit plan are specified in paragraph 69.35 2 of the Tax Code, including:

1) taxpayers who carry out/have carried out activities in the field of production and/or sale of excisable goods;

2) taxpayers who carry out/have carried out activities in the field of organization and conduct of gambling in Ukraine (gambling business);

3) taxpayers who provide/provided financial and payment services;

New criteria for inclusion in the audit plan have been introduced, namely, the possible inclusion of taxpayers who, based on the indicators formed at the end of the 2021 calendar year, meet at least one of the following criteria:

► the level of corporate income tax payment is 50 percent or more lower than the level of tax payment in the relevant industry. This criterion does not apply to single tax payers;

► the level of value added tax payment is 50 percent or more lower than the level of tax payment in the relevant industry. This criterion does not apply to taxpayers whose operations for the export of goods outside the customs territory of Ukraine account for 25 percent or more of the total supply and at the same time the level of income tax payment is at least 50 percent of the level of income tax payment in the relevant industry;

► accounts receivable exceed accounts payable by more than two times

The calculation of the risk criteria for non-payment of taxes is carried out by means of the STS information and communication systems based on the taxpayers' tax reports.

The risk criteria "the level of income tax/VAT payment is 50 percent or more lower than the level of tax payment in the relevant industry" is calculated based on the indicators of income tax returns for 2021, taking into account the adjustments, as a deviation between the level of income tax/VAT payment of the business entity and the level of income tax/VAT payment of business entities throughout the country that declare the same industry as the business entity.

The industry of a business entity is the industry specified as the main type of activity in the registration data of the business entity.

The level of income tax/VAT payment for the respective industry is calculated as the share of the total income tax/VAT of business entities declaring the above industry in the total income from any activity determined according to the accounting rules.

The difference between the levels of tax payment, if it is 50% or more of the average level of payment in the industry, is reflected in the output form as a percentage.

When formulating the schedule of documentary scheduled audits for 2024, the indicators of positive dynamics of income tax and VAT payment rates for the relevant industry for the first nine months of 2023 are taken intoaccount.

After the deadlines for submitting annual reports have passed, the indicators for 2023 are taken into account. If the tax (reporting) period for the taxpayer's income tax is a calendar year, the figures for the previous year are taken into account.