The moratorium will be in effect until December 31, 2026, and covers tax control concerning registered entrepreneurs. However, the decree contains exceptions: desk audits, audits in the event of the liquidation of organizations or the cessation of activities by individual entrepreneurs, as well as raid control and checks related to the use of cash registers, are not subject to restrictions. Tax control will also remain in effect for those operating under the general or simplified tax regime, as well as for manufacturers and sellers of jewelry and excise goods.
Field audits that were initiated before the decree came into force and are not completed must be finalized in accordance with current tax legislation.
The State Tax Service under the government has been instructed to enhance analytical work to identify entrepreneurs with high risks in order to prevent a decline in projected tax and non-tax revenues.
Additionally, law enforcement agencies are recommended not to initiate criminal cases for conducting unscheduled tax audits without sufficient grounds for suspicion of a crime.
The decree comes into effect from the moment of its official publication.
