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To amend the Procedure for Forming Plan-Schedule of Scheduled Documentary Tax Audits of Taxpayers, a…

To amend the Procedure for Forming Plan-Schedule of Scheduled Documentary Tax Audits of Taxpayers, approved by the Order of the Ministry of Finance of Ukraine No. 524, dated June 2, 2015, to align it with the norms of the Law of Ukraine, dated January 16, 2020, No. 466-IX, which would contain an exhaustive list of cases falling under the notion of “technical error” as the reason for adjusting plan-schedule for the purposes of application of Article 77.2 of the TCU. In no case shall such a list broaden the tax authorities’ powers

Based on the report:

State:

Ministry of Finance,

Status:

In process

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Next recommendation: To bring to the knowledge of the local tax authorities customary court practice, according to which ...