The bill (Reg. No.4551) seta extra guarantees for protection of rights of the economic entities during the inspections of the auditing bodies.
Under the bill, the moratorium on the inspections of the economic entities acting in conformity with the President´s Decree "On the Simplified System of Taxation, Registration and Accountability of the Economic Entities" is imposed by 1 January 2011. The provision is not applicable to the following inspections: by a court resolution; by an appeal of the economic entity; after initiation of a criminal case against the economic entity or persons in legal relations with the taxpayer; to prevent violation of the Law "On the Health and Disease Control."
The Committee members stated that the idea of moratorium provoked objections on the part of the experts from the Central Scientific Expert Office of The Verkhovna Rada of Ukraine.