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 …
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