This measure is aimed at supporting businesses and stimulating their development, improving the investment climate, protecting the rights of entrepreneurs, as well as preventing excessive interference from government bodies in their operations.
According to this decree, the moratorium will be in effect until December 31, 2026, and will cover tax control for entrepreneurs registered with the tax authorities. At the same time, certain exceptions are provided. The ban does not apply to desk audits, inspections during the liquidation of organizations or the cessation of individual entrepreneurs' activities, as well as raid control and inspections of the use of cash register machines. Tax control will continue to apply to entities operating under the general or simplified tax regime, as well as to those engaged in the production and sale of jewelry and excise goods.
Field audits that were initiated but not completed at the time the decree comes into force must be concluded in accordance with tax legislation.
The State Tax Service, subordinate to the Cabinet, has been instructed to enhance analytical work to identify risky entrepreneurs in order to avoid a decrease in projected tax and non-tax revenues.
Furthermore, law enforcement agencies have been instructed not to initiate criminal cases that may lead to unscheduled tax audits unless there are sufficient grounds for suspicion of a crime.
The decree comes into force upon its official publication.
