Audit upon liquidation

In accordance with requirements of the legislation, within 2 months from the date of filing an application for liquidation, the tax inspectorate is to conduct an audit of the entity being liquidated.

Resolution of the Council of Ministers No. 500 dated 4.07.2017 provides business entities that have decided to terminate their activities with the opportunity to apply to audit organizations for an independent assessment of tax and customs issues instead of waiting for a tax audit.

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