The National Fiscal Service explains
If a taxpayer has received a copy of the executive order on conducting a scheduled documentary due diligence and written notification stating the date of audit, the latter can submit the updated calculations until this date, the press-office of the National Fiscal Service reports.
While undergoing both scheduled and unscheduled audit of documents, the taxpayer cannot submit any other updated calculations except the tax returns for the accounting period checked by the supervisory authority, which have been filed before.
It is worth noting that to initiate a documentary due diligence, a senior officer of the supervisory authority is to make a relevant decision to be documented.
The right to make a scheduled due diligence of the taxpayer’s documents can be exercised only if a copy of the executive order on a scheduled due diligence is sent as a registered letter or handed over with acknowledgement of receipt. Alongside with the said copy, a written notification stating the date of audit is to be sent, too.
This requirement is set out in article 50 і 77, part ІІ of the Tax Code of Ukraine dd. December 2, 2010, No.2755-VI, as amended. Moreover, you can get more detailed information on the official website of the National Fiscal Service of Ukraine, reference resource that is publicly available (category 135.02).
