Yes, desk tax return verification (excluding value added tax returns) for the reporting (tax) periods March - May 2020, or clarification calculations (other than clarification calculations for value added tax) provided by taxpayers - May 2020 may be held only within 60 calendar days after the last day of the submission deadline, and if such documents have been submitted later, on the day of their actual submission (according to Article 76, paragraph 76.3 of the TCU this period is no more than 30 calendar days).

In view of the above, the SFS draws attention to the fact that a desk check on the tax return for March 2020, the deadline for submission of which falls on April 20, 2020, and which is filed, for example:

April 17, 2020 (submission deadline) - May be held until June 19, inclusive;
April 23, 2020 (submission deadline) - May be held until June 22 inclusive.
Similarly, if a tax return is filed on April 10, 2020, a verification of such a settlement can be made by June 9, inclusive.

However, please note that the timing of the desk checks remains unchanged for:

- tax returns and clarifications on value added tax.

- on other matters which are subject to the limitation periods set out in Article 102 of the Tax code of Ukraine.