Taxpayers applying the simplified system of taxation, accounting and reporting starting 01.01.2014 will be able to conduct electronic audits
For this purpose a taxpayer should apply to the territorial authority of the Revenues Ministry at place of registration. The application shall be submitted 10 calendar days prior to the inspection.
Benefits of electronic audits:
- remote taxpayer servicing;
- minimizing the impact of human factors;
- improving the quality of the audit;
- reduction of timelines for the audit;
- confidence in the correctness and completeness of taxation of undertaken financial and business transactions;
- reducing the administrative burden on the taxpayer.
E-audits for taxpayers are provided for under paras. 75.1.2 Section 75.1 Art. 75 of the Tax Code of 2 December 2010 № 2755-VI (as amended).
