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The Ministry of Finance Presents the Concept of E-audit for Taxpayers

The Ministry of Finance has developed a Concept for the introduction of e-audit for taxpayers. The document was developed to comply with paragraph 2 of the Memorandum of Understanding between Ukraine as the Borrower and the European Union as the Lender for Ukraine to receive macro-financial assistance.

The purpose of the Concept is the transition to a qualitatively new level of control and verification activities.

The tool of electronic audit of taxpayers has been introduced in different countries and every year it proves its effectiveness. Such mechanism is based on information received from taxpayers in the form of a standard audit file (SAF-T) developed by the OECD. This file is easy to use and is designed for tax control activities using specialized software

Automated processing of the received audit file will provide opportunities for quick detection of the most risky both subjects (taxpayers) and objects (transactions) for tax audits.

The results of such processing can be used to promptly correct identified discrepancies by taxpayers, or during the selection of taxpayers for tax audit.