Expected strategic result 2.3.5.2. The list of grounds for tax audits by the tax authorities has been reduced, as well as the number of audits involving direct contact with the taxpayer

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Progress in the implementation of measures as of 22.12.2024
measures, the implementation of which as of 30.09.2024
3 1
4
In progress Not started
Measures implemented (fully and partially) - 0 ( 0%)
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Measures — 4

2.3.5.2.1. Conducting expert examinations of the draft law proposing amendments to the Tax Code of Ukraine pertaining to the frequency and procedure of scheduled documentary audits

The main implementer: Ministry of Finance of Ukraine

2.3.5.2.2. Using the findings of expert examinations to prepare expert opinions pursuant to Article 27 of the Budget Code of Ukraine and expert opinion on the merits of draft laws containing the provisions indicated in subclause 2.3.5.2.1

The main implementer: Ministry of Finance of Ukraine

2.3.5.2.3. Supporting the consideration of the draft laws indicated in subclause 2.3.5.2.1 in committees of the Parliament of Ukraine and during plenary sessions of the Parliament of Ukraine

The main implementer: Ministry of Finance of Ukraine

2.3.5.2.4. Preparing proposals regarding the expediency of the exercise of the president’s veto right with respect to the laws indicated in subclause 2.3.5.2.1, which have been passed by the Parliament of Ukraine

The main implementer: Ministry of Finance of Ukraine

Indicators — 1

Evaluation of achievement of ESR — indicator weight —
1
0 / 100%

The following provisions remain in effect:
a) provisions of the Tax Code of Ukraine on the frequency and procedure for conducting documentary scheduled audits of taxpayers provided for in clauses 77.1 – 77.3 of Article 77 of the Code (50 percent);
b) provisions of the Procedure for scheduling documentary scheduled audits of taxpayers, approved by the order of the Ministry of Finance dated June 2, 2015. No. 524, with respect to the selection of taxpayer for inclusion in the schedule (50 percent).

* - certain measures are common to several ESRs, but have a separate number (id)