Ukraine's State Fiscal Service recently issued guidance clarifying audit restrictions in 2015 and 2016 for companies with revenues of UAH 20 million in less in the previous year. According to the guidance, the tax authorities may only audit such companies in 2015 or 2016 with the permission of the Cabinet of Ministers of Ukraine, on the application of a petition by the company, according to a court decision, or when stipulated by the Criminal Procedure Code. The restriction applies for all types of tax audits, but does not apply for companies importing goods into Ukraine or those that manufacture or...