2023 Tax Audits Plan - Published, Criminal Liability for Copyright Infringement – Strengthened, .. 

2023 Tax Audits Plan – Published

On 23.12.2022, the State Tax Service (STS) published the 2023 Tax Audits Plan.

In addition, on 28.12.2022, the STS further clarified on its official website which categories of taxpayers are subject to the inspections according to the Plan.

In particular, 97% of the taxpayers mentioned in the Plan are those who were in 2022 Plan, but were not audited in 2022, and who are at the risk of tax non-payment, according to the results of the current year’s reporting.

Besides, the STS reminded on the peculiarities of tax audits during the martial law and state of emergency in Ukraine. In particular, according to the “Transitional Provisions” of the Tax Code of Ukraine, the deadlines for carrying out scheduled document inspections are suspended.

Administrative and Criminal Liability for Copyright Infringement – Strengthened

On 29.12.2022, Law No. 2803-IX dated 01.12.2022 entered into force whereby the Code of Ukraine on Administrative Offenses and the Criminal Code of Ukraine were amendment to strengthen the liability for copyright and (or) related rights violations.

In particular, Article 51-2 of the Code of Ukraine on Administrative Offenses and Article 176 of the Criminal Code of Ukraine were restated to provide stronger sanctions.

Thus, Article 51-2 of the Code of Ukraine of Administrative Offenses provides for a sanction in the form of a fine of 50 to 300 tax-free minimum incomes (from 850 to 5 100 UAH) with the confiscation of illegally manufactured products and equipment and materials intended for its manufacture.

According to the new version of Article 176 of the Criminal Code of Ukraine, for the commission of criminal offenses, the object of which is copyright and related rights, is provided a fine of 300 to 1000 tax-free minimum incomes (from 5 100 to 17 000 UAH), or correctional labour for a term of up to two years, or imprisonment for the same term.

The President signed the Law of Ukraine “On the National Informatization Program”

On 24.12.2022, the President of Ukraine signed Law 2807-IX (Draft Law No. 6241) “On the National Informatization Program”.

The Law provides for the creation and functioning of The Unified Accounting Information System of the National Informatization Program (UAISNIP), which is intended for the formation, control, monitoring, processing, and storage of programs, tasks, projects, and works of the National Informatization Program and its materials.

According to the statement of Ministry of Digital Transformation of Ukraine, due to the program state bodies will be able to communicate with each other and make decisions on certain issues more quickly, and, accordingly, citizens and businesses will be able to receive state services faster.

The Law enters into force on 1 March 2023.

It should also be noted that the Law was adopted under the influence of global digitalization in Ukraine.

Let us remind that Law 1689-IX was adopted in 2021, the main purpose of which is to deprive state bodies of the right to demand paper documents, certificates and certificates, if there is information in state registers.

The COVID-Quarantine has been Extended until 30 April 2023

On 23.12.2022, the Cabinet of Ministers of Ukraine adopted Resolution No. 1423 dated 23.12.2022, which extended the state of emergency and quarantine relating to COVID-19 until 30 April 2023 for the unified state system of civil protection throughout the territory of Ukraine.