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    Is a tax audit mandatory during the reorganization of a legal entity?

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    Question

    Is a tax audit mandatory during the reorganization of a legal entity?

    Answer

    Yes. Starting from January 1, 2026, the procedure has changed. Previously, if the reorganization (merger, accession, division, separation) itself was not a ground for a tax audit, the new Tax Code provides that the fulfillment of tax obligations during reorganization is carried out through tax administration.

    At the same time, reorganization is allowed only after the completion of the respective tax administration activities:

    under the simplified procedure – by conducting camera control;

    in other cases – by conducting a tax audit.

    Thus, a tax audit has become an integral part of the reorganization procedure in cases where the taxpayer does not fall under the simplified procedure of termination of activity or reorganization. The purpose of these changes is to eliminate the use of reorganization to evade tax obligations and obtain unjustified tax benefits, including VAT.

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    Answer

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    Answer

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