Which companies can be included in the 2024 audit plan

The Central Interregional Office of the State Tax Service for Large Taxpayers reminded that according to Law No. 3453-IX, the right to conduct tax audits by the State Tax Service has been restored. The criteria for inclusion in the audit plan are specified in paragraph 69.35-2 of Article 69 of the Tax Code of Ukraine, including the following criteria:

1. Activity in the production and/or sale of excisable goods;
2. Activity in the organization and conduct of gambling in Ukraine (gambling business);
3. Financial and payment services.

New criteria have also been introduced, namely - the possible inclusion of taxpayers who, based on indicators formed as of the results of the 2021 calendar year, meet at least one of the following criteria:

• The level of corporate income tax payment is 50% or more lower than the level of tax payment in the respective industry. This criterion does not apply to single tax payers;
• The level of VAT payment is 50% or more lower than the level of tax payment in the respective industry;
• Accounts receivable exceeds accounts payable by more than twice.