The Ministry of Finance has developed a Concept for the introduction of e-audit for taxpayers. The document is designed to meet point 2 of the terms of the Memorandum of Understanding between Ukraine as a Borrower and the European Union as a Lender for Ukraine to receive macro-financial assistance.
The purpose of the Concept is to transfer to a qualitatively new level of control and verification activities.
The tool of electronic audit of taxpayers has been introduced in different countries all around the world and on yearly basis, it proves its effectiveness. This 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 to carry out tax control measures using specialized software.
Automated processing of the received audit file will provide opportunities for quick detection of the riskiest of 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.