Events
LESHCHENKO & PARTNERS at the 10th International Business Protection Forum
The team of LESHCHENKO & PARTNERS took part in the 10th International Business Protection Forum, held in Kyiv. The event traditionally brought together representatives of the legal community, businesses, and experts to discuss the most pressing challenges facing entrepreneurship in wartime conditions.
The forum once again confirmed: the issue of preserving entrepreneurship is not a theoretical debate, but a real, everyday problem for companies. Businesses face excessive tax pressure, a growing number of inspections, the risk of criminal proceedings, and attempts of raider attacks.
A particular highlight of the event was the presentation of Oleksandr Leshchenko, Managing Partner of LESHCHENKO & PARTNERS, Associate Professor, PhD in Law, on the topic “Tax Highlights in Wartime.”
In his speech, Oleksandr Leshchenko emphasized that in 2025 the State Tax Service is actively resuming tax inspections, including planned audits of individuals. This significantly increases the burden on entrepreneurs and creates additional risks for business stability.
The speaker focused on the key changes shaping today’s tax environment:
-
abolition of tax benefits that were previously in effect;
-
amendments to Articles 75–78 of the Tax Code, regulating the inspection procedure;
-
statute of limitations for audits, particularly the definition of the actual start date of an inspection.
Special attention was paid to the case law of the Supreme Court, which considers the legally significant moment for a taxpayer to be the date the audit order is sent, rather than the fact of receiving its copy. This means businesses must pay close attention to their tax address and correspondence with controlling authorities.
Practical recommendations for entrepreneurs
Oleksandr Leshchenko provided several recommendations for minimizing risks in the context of intensified tax control:
-
Monitor the company’s tax address and promptly update information in official documents.
-
Maintain accurate tax records, as even minor formal errors may result in sanctions.
-
Prepare for audits in advance, despite the formal existence of a moratorium.
-
Track current Supreme Court positions, which define approaches to conducting inspections.
-
Engage legal support before inspections begin to prevent unpredictable consequences.
“Business needs partnership, not pressure. Dialogue between the state and entrepreneurs must become the foundation of tax policy during wartime. Today, it is important not to increase the tax burden but to build rules that give businesses the chance to operate and support the country’s economy”
