How will tax rules for businesses change under Presidential Decree No. UP-175?

Presidential Decree No. UP-175 of August 27, 2026, on the implementation of the objectives of the VI Open Dialogue with Entrepreneurs, aims to reduce administrative pressure on businesses, provide penalty amnesties, implement the principle of "presumption of the entrepreneur's rightness," and expand financial support.

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**Changes in tax regulations for businesses according to Presidential Decree No. UP-175**

Presidential Decree No. UP-175, dated August 27, 2026, was issued as part of the objectives of the VI Open Dialogue with Entrepreneurs. Its main goals are to reduce administrative pressure on businesses, implement penalty amnesties, implement the principle of "presumption of rightness of the entrepreneur," and expand financial support measures.

**Reduction of inspections and legal experiments**

**Moratorium on inspections.**

A three-year moratorium on all types of inspections for small businesses has been introduced.

Exceptions to the moratorium include inspections related to criminal cases, health impact studies, labor law compliance, as well as inspections initiated by citizen requests regarding value-added tax refunds and the liquidation of business entities.

**During the moratorium:**

**Initiative Audit.**

During 2027–2028, a legal experiment will be implemented introducing an initiative audit mechanism for medium and large businesses. This mechanism will allow enterprises to independently verify the accuracy of the calculation and payment of taxes and fees with the assistance of audit firms. The audit report obtained as a result of such an audit will be recognized by the tax authority.

During this period, tax audits will not be conducted. Errors corrected within 30 days are exempt from fines.

However, the audit firm will be liable for any non-payment of taxes and fees discovered as a result of the recognition of its audit report.

Any repeat audit of the activities of business entities conducted within one year (with the exception of desk tax audits) may only be carried out with the permission of the Business Ombudsman.