The main goal of this decision is to support and develop business, create a more favorable investment climate, and protect the legitimate interests of entrepreneurs. Additionally, the decree aims to prevent excessive interference by government bodies in entrepreneurial activities.
According to the document, the moratorium will apply to all registered business entities in the tax authorities until the end of 2026. However, there are exceptions, including:
- scheduled, field, and thematic audits;
- audits of organizations undergoing liquidation or ceasing operations at the request of individual entrepreneurs;
- desk audits;
- raid tax audits and monitoring compliance with the rules for the use of cash registers for businesses operating under general or simplified tax regimes, as well as for manufacturers and sellers of jewelry and excise goods.
Audits that were initiated before the decree came into effect and are not yet completed must be concluded in accordance with tax legislation.
The State Tax Service (GNS) must enhance its analytical work to identify entities that pose risks, with the aim of justifiably including them in the audit plan, so as not to reduce projected tax and non-tax revenues.
Law enforcement agencies are also instructed to refrain from initiating criminal cases related to unscheduled tax audits unless there are sufficient grounds indicating signs of a crime.
The decree comes into effect upon its official publication.
