The return of tax audits is postponed: Zelensky did not sign the law

President of Ukraine Volodymyr Zelenskyy did not sign the law on the resumption of tax audits, so from December 1, Ukraine will not resume audits for for certain business sectors.  This was reported by UNN with reference to MP Yaroslav Zheleznyak.

This refers to the draft law no. 10016-d "On Amendments to the Tax Code of Ukraine Code of Ukraine and other laws of Ukraine regarding the abolition of the moratorium on tax audits"

Well, tax audits from December 01.... are not return)  The President has not yet signed the draft law #10016d.  There in the text the law comes into force "not earlier than the day following the day of publication". That is it should have been December 1, but this.... creates a strange situation. At best, December 03. It's a trifle, but for the second time on this issue, we are violating the agreements with the IMF because of specific people in the Presidential Administration. agreements with the IMF.....

Context 

 On November 9, the Verkhovna Rada voted in favor of the draft law  on lifting the moratorium on tax audits. The new rules were to take effect on December 1. [Documentary tax audits may be conducted in the following areas affect:

- producers and sellers of excisable goods;

- gambling business;

- companies providing financial and payment services;

- non-residents operating through separate divisions.

In addition, other taxpayers are planned to be audited under the following conditions:

- if the level of income tax payment is less than 50% in the industry;

- if the level of VAT payment is less than 50% in the industry;

- if the payment of salaries is less than the average in the industry;

- if the receivables are twice as large as the payables;

- if the annual income is more than UAH 10 million, and total expenses exceed 75% of the annual income.