The Main Department of the State Tax Service in Kyiv has reported that Law of Ukraine “On Amendments to Some Legislative Acts to Provide Additional Social and Economic Guarantees in Relation to the Spread of Coronavirus Disease (COVID-2019)” No. 540-IX introduces amendments to the Tax Code of Ukraine (hereinafter – Tax Code), which provide for a temporary extension of the general term of desk audit, established by item 76.3 of Art. 76 of the Tax Code, for certain cases. What are the cases – further.
Thus, a desk audit of a tax return (other than value added tax returns) for the reporting (tax) periods from March to May 2020, or clarification calculations (other than clarification of value added tax calculations) submitted by tax payers during the tax period from March to May 2020, can be held only within 60 calendar days, which come after the last day of the deadline for their submission, and if such documents are submitted later – on the day of their actual submission (according to item 76.3 of Art. 76 of the Tax Code this period is up to 30 calendar days).
Considering the abovementioned, the tax return for March 2020, the filing deadline for which is due on April 20, 2020, and filed, for example:
- on April 17, 2020 (with due date) – may be held until June 19, inclusive;
- on April 23, 2020 (violating deadline) – may be held until June 22, inclusive.
Similarly, if the tax return is filed on April 10, 2020, a verification of such a settlement can be made by June 9, inclusive.
The time frame of the desk audit of the tax returns and clarification of value added tax remains unchanged.
Also, the time frame of the desk audits on other issues, which are conducted taking into account the limitation periods set by Art. 102 of the Tax Code remains the same.
