Corporate, Commercial Law and Dispute Resolution · Contracts, Commercial Law and Transactions
Tax audit notice requirements determine whether a Ukrainian taxpayer had a proper opportunity to prepare documents and protect its procedural rights before an inspection. Where advance notice is legally required but was not given, the taxpayer can examine whether that procedural defect affects the validity of the audit and its results.
Notice Requirements
The tax authority generally has to notify the taxpayer in writing before an inspection begins. The notice should identify the legal basis, type, timing and scope of the audit, allowing the business to organise records and representation.
The source material refers to a usual advance period of at least three working days. This timing is retained here as part of the original material and has not been independently updated.
Exceptions
Some inspections may proceed without the same advance-notice procedure where legislation provides a specific exception. Examples in the source material include certain criminal-proceeding requests, statutory grounds for an unscheduled documentary inspection and urgent measures connected with suspected tax evasion.
When the Procedure May Be Disputed
If the authority conducts an inspection without required notice and cannot rely on a lawful exception, the taxpayer may challenge the procedural legality of the inspection and the resulting tax conclusions.
Practical Response
record the absence or defect in notice in writing;
retain the audit order, inspector documents and all correspondence;
identify the legal ground cited for the inspection;
submit a procedural complaint or objections where appropriate;
consider administrative or judicial challenge to the resulting decision.
Tax audit defence strategy should preserve the notice issue from the first day of the inspection rather than raise it only after an assessment is issued. A contemporaneous record of procedural defects gives the taxpayer a clearer evidential basis for later objections or appeal.
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