07.10

2022

Status of corporate tax audits during martial law Back

Under the law, no tax audits are currently being initiated, and those that have been initiated are being discontinued. This applies to all types of audits, with the exception of actual and chamber audits of tax returns.

Regarding audits of the payment of the UIT, there is now a moratorium on conducting documentary audits of the accuracy of the accrual, calculation, and payment of the single contribution. These provisions apply during martial law/emergency and for three months after its termination.

Penalties and fines for late payment of the TEU do not apply, and fines accrued for these periods are written off during the period of martial law /emergency and within three months of its termination.