News

Procedure for Conduction of Counter-Reconciliation by the Controlling Authorities Was Revised

Procedure for Conduction of Counter-Reconciliation by the Controlling Authorities was amended by the Resolution No. 526 of the Cabinet of Ministers of Ukraine dated 22 July 2015.

As per the aforesaid document, cross-reconciliation shall be initiated in respect of the operations conducted by business entities if, as a result of imposition of tax control measures over taxable persons, there have arisen doubts regarding the fact that such operations were actually performed and/or the necessity to ascertain types, volumes and quality of such operations as well as to inspect the settlements conducted between the aforesaid entities and taxable persons, their reality, accuracy and completeness of reflection in taxable persons' reports on taxation of such operations.

The controlling authority shall draw up a report on impossibility to perform counter-reconciliation in case of establishing the facts which do not allow conducting counter-reconciliation of business entities due to their deregistration, confirmation of absence of the business entity and/or its officials at registered location and failure to provide data and documents for the purposes of counter-reconciliation.

Such report shall be signed by responsible officials of the controlling authority.

Our Team

Dmytro Aleshko Managing partner, Attorney-at-law
Dmytro Aleshko
Andrii Gorbatenko Partner, Attorney-at-law
Andrii Gorbatenko
Vitalii Savchuk Partner, Attorney-at-law
Vitalii Savchuk
Lidiia Sanzharovska Associate Partner, PhD in Law
Lidiia Sanzharovska
Olexander Bondar Counsel
Olexander Bondar
Maryna Scherbak Senior Associate, Attorney-at-law
Maryna Scherbak
Maryna Tkachenko Senior Associate
Maryna Tkachenko

Upcoming events

Get information about current events

By clicking the button, you consent to the processing of personal data