As of January 1, 2026, the new Tax Code has entered into force, introducing amendments related to the conduct of tax audits, specifically:
- tax audits are conducted without classification by types;
- the grounds for conducting audits have been consolidated and reduced;
- the time limits for extending tax audits have been reduced: by 10 working days for legal entities without structural subdivisions and for individual entrepreneurs, and by 20 working days for legal entities with structural subdivisions;
- the extension of the statute of limitations until the completion of a tax audit has been regulated;
- the service of tax audit documents, except for the audit order, has been regulated to be carried out electronically via the web portal;
- suspension of a tax audit during the period in which a taxpayer appeals the audit order has been abolished;
- the right to conduct comprehensive tax audits has been limited with respect to taxpayers whose tax burden ratio is at least 90 percent of the upper benchmark of the tax burden ratio for the relevant type of activity, taking into account the region where the activity is carried out;
- the issuance of requests for the provision of documents during audits of micro and small business entities has been limited to no more than two times;
- the period for complying with a request to provide documents has been reduced to 10 working days.