Financial sector news

The State Tax Service has approved a schedule of documentary planned audits for 2026. The list includes about 4,600 business entities—legal entities and individuals—entrepreneurs. This was reported by the press service of the agency.

The following will be subject to scheduled audits:

• almost 3,200 business entities—legal entities (section I of the schedule);
  
• 121 banking and non-banking financial institutions (section II of the schedule);
  
• over 1,000 individuals – entrepreneurs (section III of the schedule);
  
• 258 legal entities, which will be checked for the correctness of calculation, completeness, and timeliness of payment of personal income tax, military tax, and single contribution (section IV of the schedule).
  

According to tax officials, the schedule was drawn up with an emphasis on the quality of audits rather than their quantity. Control measures are directed only at taxpayers who are highly likely to violate tax legislation and may have significant underpayments to the budget. It includes only taxpayers who meet the following criteria:

• the presence of high-level risks;
  
• significant estimated amounts of possible underpayments of income tax, value added tax, personal income tax, military tax, single contribution to compulsory state social insurance, other taxes and fees;
  
• industry-specific economic operations.
  

“The State Tax Service will continue to implement an open and transparent risk-based approach. Scheduled audits are not only a means of control, but also a tool for preventing violations and improving tax discipline,” the tax authorities emphasized.