Along with the introduction of martial law on the territory of Ukraine, the state began to actively implement mechanisms to help businesses survive difficult times.
People and businesses had lost everything they had earned over many years through their own work. Therefore, this kind of state activity was welcomed. One of the mechanisms introduced is a moratorium on tax audits.
The corresponding moratorium is not absolute, it contains a number of exceptions. Therefore, the further away the war is from the place of your activity, the higher the probability that you will be visited with an inspection (if there are reasons, of course). Especially if your business is struggling to operate and generate revenue.
Such close attention of tax officials is explained, on the one hand, by the fact that the legislation is written on the basis of its fair use, but in practice the rules are followed differently. On the other hand, the budget needs funds, and accordingly, the fiscal body can help fill it.
That is why businesses need to pay due attention to the issues of accounting and tax accounting, documentary confirmation of their operations (especially in matters of write-off of property and valuables destroyed as a result of hostilities) and seek legal assistance in a timely manner.