---
title: Guidance recommendations for counterparties from The UNIC Expert Group on Taxation
description: Colleagues, we bring to your attention the Recommendations on the inspection of counterparties developed and prepared by UNIC Experts in the field of taxat
---
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# Guidance recommendations for counterparties from The UNIC Expert Group on Taxation
By [UNIC Team](https://unic.org.ua/en/blog/author/unic-team) , Jan 13, 2022
Colleagues, we bring to your attention the Recommendations on the inspection of counterparties developed and prepared by UNIC Experts in the field of taxation.
In particular, the amendments to the Tax Code of Ukraine (Article 122,109) stipulate that business entities must conclude all transactions and payments in compliance with the requirements of "reasonableness," "good faith," and "due diligence" of such transactions - to ensure that the agent, trade intermediary, and the supplier does not carry out activities that contradict the norms of current legislation.
The purpose of developing these Recommendations is to promote qualitative changes in approaches to tax administration and bring the relationship between the regulator and taxpayers to a new level of trust and partnership.
The UNIC Expert Group on Taxation developed the full algorithm and criteria for such an audit. In particular, the following experts were involved in the work on the recommendations: Tetyana Korotka, Business Ombudsman Council - Ukraine, Andriy Tretyak, Head of Practice Forensic PwC Ukraine, Danilo Globa, youcontrol.com.ua - Ю-Контрол Deputy Legal Director, Valeria Tarasenko, Dentons Tax Advisor, Pavlo Verkhnyatsky, COSA Managing Director and other members of the Expert Group.
We invite you to use and, if possible, disseminate the Recommendations to colleagues and partners so that more Ukrainian companies can use them and avoid potential tax problems.
You can view and download Recommendations at: [https://drive.google.com/file/d/12LTF8bvpQP1En--rNBxZAfCM6CErZewv/view?usp=sharing](https://drive.google.com/file/d/12LTF8bvpQP1En--rNBxZAfCM6CErZewv/view?usp=sharing)
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