of February 3, 2021 No. 89
About reducing effective period of restriction regarding operation of the moratorium on carrying out some types of checks
According to item 4 of the Section II "Final provisions" of the Law of Ukraine of September 17, 2020 "About introduction of amendments to the Law of Ukraine "About the Government budget of Ukraine for 2020" the Cabinet of Ministers of Ukraine decides No. 909-VIII:
Reduce effective period of restrictions, stipulated in Item 52-2 subsections 10 of the Section XX "Transitional provisions" of the Tax code of Ukraine (further - the Code), regarding operation of the moratorium on carrying out some types of checks, having resolved carrying out the following types of checks of legal entities:
temporarily stopped documentary and actual checks which were begun till March 18, 2020 and were not complete;
documentary checks, the right to which conducting is granted with observance of requirements of Item 77.4 of article 77 of the Code;
documentary unscheduled inspections on the bases determined by subitems 78.1.1 and/or 78.1.4 of Item 78.1 of article 78 of the Code, subjects of managing of real production sector which created the tax credit due to registration of risk transactions on acquisition of goods/services (from the list of the reckless taxpayers determined within work of Temporary commission of inquiry of the Verkhovna Rada of Ukraine concerning investigation of the facts of possible corruption actions of officials of public authorities promulgated in mass media which led to considerable losses of revenues of the Government budget of Ukraine created according to the Resolution of the Verkhovna Rada of Ukraine of April 24, 2020 No. 568-IX);
documentary unscheduled inspections of taxpayers on which the tax information testimonial of violation by the payer of the foreign exchange legislation regarding observance of deadlines of goods receipt on import transactions and/or currency earnings on export transactions is obtained;
Prime Minister of Ukraine
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