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Doing Business In The Ukraine - Guide to Tax Audit and Appeal Process


There are several elements of the tax audit and appeals process that multinationals need to be aware of when facing a tax dispute. Taxand Ukraine looks at the audit and appeals process in detail by examining the following:

  • Tax audit
  • Appeal rules
  • Administrative appeal
  • Litigation
  • Tax assessment vs. tax debt
  • Risk management actions

Taxand's Take

Normally, a taxpayer is informed in advance of a pending audit and therefore has time for preparatory work. It is advisable for companies to review their tax positions prior to their audit to identify areas of exposure and take corrective measures as voluntary disclosure prior to the audit helps to avoid severe fines. Companies should carefully control their audit process through means of a competent representative who is able to handle information requests and concerns that authorities may raise. A timely and qualitative response to tax inspectors' queries reduces the likelihood of a dispute.

Your Taxand contact for further queries is:
Vladimir Didenko
T. +380 44 492 8282

Download the Guide to Tax Audit and the Appeal Process in the Ukraine:

Taxand's Take Author