Ukraine Supreme Court Holds Documentation Not Made Available During a Tax Audit is Not Admissible in Court

A Ukraine Supreme Court decision dated 1 June 2022 has been published regarding the requirement to submit documentation supporting tax results during an audit. The case concerned a Ukraine taxpayer that had undergone an audit, during which it was found that a debt to a Cyprus company was included in the taxpayer's balance sheet as on 1 January 2018 but was removed from the balance sheet as of 20 September 2018, with no evidence of payment provided by the taxpayer. Considering this, the tax a…