Moratorium on business inspections applies to low-risk taxpayers – Tax Service

The State Tax Service has reported that business inspections have not been canceled, but only limited, in particular for low-risk taxpayers.

The acting head of the State Tax Service Lesia Karnaukh announced this during a meeting with entrepreneurs in the Kyiv Region, the Ukrainian News agency reports.

"Tax inspections are not prohibited, but limited. This restriction applies to taxpayers with a low degree of risk. As of now, there must be at least two risks in order to go to the actual inspection of the taxpayer, and for individual entrepreneurs of groups 1-2, there must be at least 3 risks. As for scheduled inspections, they continue according to schedule. To change approaches, it is necessary to change the procedure for approving the plan, provided for by the Tax Code and the order of the Ministry of Finance. The State Tax Service is also already working on strengthening its analytical control procedures to include taxpayers in the plan," the Tax Service noted.

At the same time, Karnaukh emphasized that there has not been, is not and will not be a mass exodus of tax officials to business entities.

The Tax Service is improving the risk-based approach to taxpayer inspections.

As the Ukrainian News agency earlier reported, on July 21, President Volodymyr Zelenskyy implemented the NSDC decision on a moratorium on groundless inspections and interference by state bodies in business activities.