A Ukraine Supreme Court decision dated 1 June 2022 has been published regarding the requirement to submit documentation supporting tax results during an audit. The case concerned a Ukraine taxpayer that had undergone an audit, during which it was found that a debt to a Cyprus company was included in the taxpayer's balance sheet as on 1 January 2018 but was removed from the balance sheet as of 20 September 2018, with no evidence of payment provided by the taxpayer. Considering this, the tax authority concluded that this was a bad debt for which the statute of limitations had expired...