The Cabinet of Ministers approved the resumption of customs checks from March 1. The adoption of this bill is one of the obligations of the Ukrainian authorities to the IMF.
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At the same time, it is proposed to establish a moratorium on Customs conducting documentary checks for taxpayers located in occupied territories or in a zone of active hostilities, as well as to regulate the resumption of checks if such a payer changes his location.
Government representative in the Rada Taras Melnichuk announced the adoption of such a bill by the Cabinet of Ministers on February 6.
The document proposes from March 1:
- restore the powers of customs authorities to conduct documentary checks of compliance with legal requirements, in particular, on the timeliness, reliability, completeness of the accrual and payment of customs duties;
- restore for an unused period documentary checks (counter reconciliations) that were started and not completed before February 24, 2022;
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provide for, within 60 days from the date of entry into force of the law, the sending (delivery) of acts (certificates) on the results of documentary checks, reconciliations, objections, tax notices-decisions, the delivery procedure of which is not completed before February 24, 2022.
At the beginning of December 2023, he signed a law lifting the moratorium on tax audits.
Source: Racurs
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