The main goal of this decision is to support businesses, create favorable conditions for their development, as well as improve the investment climate and protect the rights of entrepreneurs. Additionally, the moratorium aims to prevent excessive interference by government bodies in business.
According to the decree, the moratorium will be in effect until December 31, 2026, and covers tax audits of entrepreneurs registered with tax authorities. However, the decree contains several exceptions: it does not apply to desk audits, audits in the event of the liquidation of organizations or the cessation of activities by individual entrepreneurs, as well as raid inspections and control over the use of cash registers. Tax control will continue to apply to organizations under the general or simplified taxation system, as well as to entrepreneurs engaged in the production and sale of jewelry and excise goods.
Field audits that were suspended or unfinished at the time the decree came into force must be completed in accordance with tax legislation.
The State Tax Service must enhance its analytical work to identify risky business entities to avoid a decrease in projected tax and non-tax revenues.
Furthermore, law enforcement agencies are instructed to refrain from initiating criminal cases related to unscheduled tax audits in the absence of sufficient grounds for suspicion of a crime.
The decree takes effect upon its official publication.
