Tax audits should not hinder the operation of Ukraine’s agricultural sector under wartime conditions. This was stated by Denys Marchuk, Deputy Chairman of the Ukrainian Agri Council (UAC).

"Today, we are seeing situations where agricultural enterprises receive requests from the State Tax Service requiring them to provide documentation covering the past seven years. Under wartime conditions, such bureaucratic procedures effectively disrupt business operations, divert resources, and create additional pressure on transparent, law-abiding companies," Marchuk said.

According to him, while the state undoubtedly has the right and responsibility to conduct oversight and inspections, such audits should be justified, risk-based, and should not paralyze the activities of enterprises that form part of the country’s critical infrastructure.

"We propose limiting the audit period to three years and conducting in-depth inspections only in cases involving problematic or high-risk tax reports. Transparent businesses that officially pay salaries and taxes should not be treated the same way as fictitious companies," the UAC Deputy Chairman emphasized.

Denys Marchuk also stressed that responsibility should not rest solely with businesses. Officials of regulatory authorities should likewise be held accountable in cases of unlawful actions or unjustified interference with business operations.

"When excessive or unjustified inspections harm enterprises that provide jobs, generate export revenues, and contribute to the stability of agricultural production, the state is effectively weakening its own economy. This is particularly unacceptable during a full-scale war," he concluded.