The tax authorities want to reach the pre-war level of audits: what are the consequences?
26 December 18:24
The State Tax Service has planned to check 1,244 more taxpayers or 35% more taxpayers in 2025 than this year. This is reported by Komersant ukrainskyi with reference to the plan-schedule of documentary scheduled inspections of taxpayers, published on the official website of the institution.
A total of 4759 taxpayers will be checked, of which:
- legal entities covers – 3325;
- financial institutions and permanent representative offices of non-residents – 167;
- individuals – 1028;
- legal entities on the issues of correctness of calculation, completeness and timeliness of payment of personal income tax, VS and ERU – 266.
According to MP Nina Yuzhanina, this is a consequence of the completion of the Tax Code norm, which defined limited (but more objective) criteria for the formation of the plan-schedule of documentary inspections for 2023 and 2024.
“In 2025, scheduled documentary audits will reach the pre-war level. For the tax authorities on January 1, 2025, the war will be over,” the parliamentarian wrote in her Telegram channel.
Yuzhanina argues that against the background of tax increases in 2025, this is an absolute increase in fiscal pressure (except for the 8,255 entities from the “white business club”, for most of which scheduled inspections have been canceled).
Note that the tax office can make changes to the plan-schedule on a monthly basis, taking into account the circumstances of force majeure (force majeure), the presence or absence of safe conditions for inspections.
Recall, a few earlier, according to the data of the All-Ukrainian survey of FLP from Opendatabot, 27% of the surveyed FLP plan to close. The most popular reason is an increase in taxes. And only 19% of FLPs plan to close because of business problems and 14% because of other problems.
Nardep Nina Yuzhanina, who familiarized herself with these statistics, pointed out the following:
“Due to the closure of a large number of FLPs and deterioration of the proportion of opening/closing FLPs, local communities will already in January 2025 under-receive a significant part of the single tax revenues”.
