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COVID-19: moratorium does not apply to on-site documentary VAT checks

The Main Directorate of the STS in Kyiv reports that from March 18, 2020 to May 31, 2020, a moratorium on documentary and factual inspections of business entities is introduced. Introduced by the Law of Ukraine of March 17, 2020 No. 530-IX “On Amendments to Certain Legislative Acts of Ukraine aimed at Preventing and Dissemination of Coronavirus Disease (COVID-19)”, the moratorium does not extend to off-site documentary checks on the reliability of budgetary arrears value added tax reimbursement.

Source: visnuk.com.ua

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