On 6 September 2023, the Cabinet of Ministers of Ukraine proposed Draft Law No. 10016 to the Parliament, titled “On Amendments to the Tax Code of Ukraine and Other Laws of Ukraine on the Cancellation of the Moratorium on Tax Audits”.
The purpose of the draft law is to fully fulfill Ukraine’s obligations under the Memorandum on Economic and Financial Policy of 8 December 2022 in terms of limiting the moratorium on tax audits.
According to the draft law, starting from October 1, 2023, documentary inspections, both scheduled and unscheduled, which were previously prohibited until the state of emergency was terminated in Ukraine, will resume. Inspections during martial law will be carried out in the presence of safe conditions for them to be carried out.
