Return of tax audits, changes in the delivery of humanitarian aid. What other innovations will there be from December 1
Kyiv • UNN
On December 1, Ukraine resumes documentary tax audits for certain business sectors and introduces a new electronic system for registering humanitarian aid.
Starting from today, December 1, tax audits will be resumed for certain groups of tax audits will be resumed for certain groups of entrepreneurs. There will also be changes in in the registration of humanitarian aid, UNN reports .
Who may be visited by tax authorities
Documentary scheduled tax audits primarily concern:
- entrepreneurs engaged in the sale of excisable;
- business representatives in the field of organization and conduct of gambling;
- taxpayers providing financial and payment services;
- taxpayers providing services;
- non-residents operating in Ukraine through separate subdivisions, permanent establishments and/or separate subdivisions.
At the same time, the moratorium on inspections for individual individual entrepreneurs of groups I and II. And also for entrepreneurs whose tax address is is located in the temporarily occupied territories and territories of active and possible hostilities. In particular, this applies to Donetsk, Luhansk, Zaporizhzhia and Kherson regions.
Humanitarian aid in electronic form
In order to bring humanitarian aid to Ukraine , a new algorithm will be applied starting from December 1. It includes the following steps:
- registration in the Automated System by means of electronic signature;
- entering a list of goods to be imported. After that, the declaration is automatically generated;
- delivery of the aid;
- report on its distribution.
During the transitional period until April 1, 2024, paper paper declarations will also be valid.
Changes in the allocation of IDP payments
It is also worth recalling that in November the Cabinet of Ministers made some changes in the appointment of IDP payments . In particular:
- persons who, after August 1, 2023, were forced to re forced to leave their homes due to forced evacuation will be able to receive assistance for another six months;
- persons who apply for assistance for the first time and who have been abroad for more than 30 days can apply for payments 15 working days after returning to Ukraine. This applies to those who apply for payments for the first time;
- IDPs will receive payments three months after the date of of the end of hostilities or temporary occupation in the settlements from which they from which they left.
