VIDEO CONFERENCE INSTEAD OF A VISIT TO THE TAX OFFICE: NEW RIGHT OF TAXPAYERS FROM JUNE 16, 2024
Pursuant to recent amendments to the Tax Code of Ukraine, taxpayers who disagree with the results of a tax audit now have the right to interact with the controlling authority via video conference when considering the audit materials.
Thus, in accordance with sub-clause 17.1.18 of clause 17.1 of Article 17 of the Tax Code, a taxpayer has the right to interact with the controlling authority via video conference in cases provided for by the Tax Code in order to provide oral explanations.
Sub-clause 86.7.2 of clause 86.7 of Article 86 of the Tax Code stipulates that in case of receipt of objections to the audit report and/or additional documents and explanations from the taxpayer in accordance with the procedure specified in clause 86.7 of Article 86 of the Tax Code, the controlling authority is obliged to notify the taxpayer of the date, time and place/method of consideration of the audit materials, including via video conference. Such notice shall be sent to the taxpayer within two business days from the date of receipt of objections and/or additional documents and explanations from the taxpayer, but no later than four business days before the date of their consideration.
Information (notification) on the consideration of the audit materials by the controlling authority specified in sub-clause 41.1.1 of clause 41.1 of Article 41 of the TCU in the video conference mode is sent to the taxpayer in electronic form to the Electronic Cabinet.
The taxpayer has the right to participate in the consideration of the audit materials in person or through its representative, including via video conference, as indicated in the objections submitted. Directly during the consideration of the audit materials, the taxpayer has the right to provide written (except in cases of consideration of the audit materials by video conference) and/or oral explanations on the subject matter of the consideration.
According to the fourth paragraph of clause 86.11 of Article 86 of the TCU, objections are considered by the controlling authority within five business days from the date of their receipt and a response is sent to the taxpayer in accordance with the procedure established by Article 58 of the TCU for sending (delivery) of tax assessment notices. Such response is an integral part of the certificate of electronic audit. The taxpayer (its authorized person and/or representative) has the right to participate in the consideration of objections, including via video conference, as indicated in the objections.
A taxpayer wishing to interact with the supervisory authority via videoconference must indicate this, in particular, in the submitted objections (if he wishes to participate in the consideration of the audit materials).
Source:https://if.tax.gov.ua/media-ark/news-ark/792523.html
