{"id":15688,"date":"2026-05-10T13:17:02","date_gmt":"2026-05-10T13:17:02","guid":{"rendered":"https:\/\/arou.ua\/?p=15688"},"modified":"2026-05-10T13:17:28","modified_gmt":"2026-05-10T13:17:28","slug":"rezervy-po-somnytelnym-dolgam-chto-byznesu-nuzhno-znat-pered-nalogovoj-proverkoj","status":"publish","type":"post","link":"https:\/\/arou.ua\/en\/blog\/rezervy-po-somnytelnym-dolgam-chto-byznesu-nuzhno-znat-pered-nalogovoj-proverkoj\/","title":{"rendered":"Allowance for Doubtful Debts: What Businesses Should Know Before a Tax Audit"},"content":{"rendered":"<p data-start=\"8375\" data-end=\"8740\">Creating allowances for doubtful accounts receivable is a lawful financial and tax planning tool provided for by accounting standards. However, tax authorities often view such reserves as a potential understatement of taxable profit. To avoid penalties and additional tax assessments, businesses must understand the legal and tax risks associated with this process.<\/p>\n<h2 data-start=\"8742\" data-end=\"8785\">What Is an Allowance for Doubtful Debts?<\/h2>\n<p data-start=\"8787\" data-end=\"8962\">An allowance is an estimate of potential losses related to a debtor\u2019s failure to fulfill payment obligations. This approach complies with the prudence principle in accounting.<\/p>\n<p data-start=\"8964\" data-end=\"9198\">According to Ukrainian Accounting Standard (UAS) 10 \u201cAccounts Receivable,\u201d a company may create an allowance for doubtful debts if there are grounds to believe that a debtor will fail to meet obligations within the established period.<\/p>\n<h2 data-start=\"9200\" data-end=\"9230\">Why Are Allowances Created?<\/h2>\n<ul data-start=\"9232\" data-end=\"9485\">\n<li data-start=\"9232\" data-end=\"9298\">reduction of financial results (profit) in the reporting period;<\/li>\n<li data-start=\"9299\" data-end=\"9342\">proper reflection of expected cash flows;<\/li>\n<li data-start=\"9343\" data-end=\"9416\">increased transparency of reporting for investors, auditors, and banks;<\/li>\n<li data-start=\"9417\" data-end=\"9485\">creation of a legal basis for writing off bad debts in the future.<\/li>\n<\/ul>\n<h2 data-start=\"9487\" data-end=\"9504\">Main Tax Risks<\/h2>\n<h3 data-start=\"9506\" data-end=\"9563\">Lack of Proper Justification for Doubtful Debt Status<\/h3>\n<p data-start=\"9565\" data-end=\"9733\">Tax authorities often require evidence confirming that a receivable is genuinely doubtful, including non-payment, correspondence, reconciliation statements, and claims.<\/p>\n<p data-start=\"9735\" data-end=\"9753\">Businesses should:<\/p>\n<ul data-start=\"9755\" data-end=\"9894\">\n<li data-start=\"9755\" data-end=\"9790\">retain letters and notifications;<\/li>\n<li data-start=\"9791\" data-end=\"9832\">document pre-trial settlement attempts;<\/li>\n<li data-start=\"9833\" data-end=\"9869\">prepare reconciliation statements;<\/li>\n<li data-start=\"9870\" data-end=\"9894\">record payment delays.<\/li>\n<\/ul>\n<h3 data-start=\"9896\" data-end=\"9968\">Allowance Created for Debt That Does Not Meet Doubtful Debt Criteria<\/h3>\n<p data-start=\"9970\" data-end=\"10075\">An allowance cannot be created for debts that are not overdue or are secured by guarantees or collateral.<\/p>\n<p data-start=\"10077\" data-end=\"10103\">It is necessary to verify:<\/p>\n<ul data-start=\"10105\" data-end=\"10207\">\n<li data-start=\"10105\" data-end=\"10132\">the debt maturity period;<\/li>\n<li data-start=\"10133\" data-end=\"10161\">the existence of security;<\/li>\n<li data-start=\"10162\" data-end=\"10207\">the realistic possibility of debt recovery.<\/li>\n<\/ul>\n<h3 data-start=\"10209\" data-end=\"10252\">Errors in Calculation and Documentation<\/h3>\n<p data-start=\"10254\" data-end=\"10278\">Common mistakes include:<\/p>\n<ul data-start=\"10280\" data-end=\"10413\">\n<li data-start=\"10280\" data-end=\"10312\">incorrect calculation methods;<\/li>\n<li data-start=\"10313\" data-end=\"10371\">absence of an internal order establishing the allowance;<\/li>\n<li data-start=\"10372\" data-end=\"10413\">inconsistency with accounting policies.<\/li>\n<\/ul>\n<p data-start=\"10415\" data-end=\"10433\">Businesses should:<\/p>\n<ul data-start=\"10435\" data-end=\"10565\">\n<li data-start=\"10435\" data-end=\"10486\">adopt internal procedures for allowance creation;<\/li>\n<li data-start=\"10487\" data-end=\"10518\">issue proper internal orders;<\/li>\n<li data-start=\"10519\" data-end=\"10565\">ensure consistency with accounting policies.<\/li>\n<\/ul>\n<h3 data-start=\"10567\" data-end=\"10601\">Impact on Corporate Income Tax<\/h3>\n<p data-start=\"10603\" data-end=\"10709\">Allowances created under Ukrainian accounting standards do not always automatically reduce taxable profit.<\/p>\n<p data-start=\"10711\" data-end=\"10818\">Businesses must comply with paragraph 139.2 of the Tax Code of Ukraine and correctly apply tax adjustments.<\/p>\n<p data-start=\"10820\" data-end=\"10851\">Otherwise, tax authorities may:<\/p>\n<ul data-start=\"10853\" data-end=\"10927\">\n<li data-start=\"10853\" data-end=\"10894\">assess additional corporate income tax;<\/li>\n<li data-start=\"10895\" data-end=\"10927\">impose penalties and interest.<\/li>\n<\/ul>\n<h2 data-start=\"10929\" data-end=\"10967\">What Does the Tax Authority Review?<\/h2>\n<p data-start=\"10969\" data-end=\"11016\">During audits, tax authorities usually examine:<\/p>\n<ul data-start=\"11018\" data-end=\"11239\">\n<li data-start=\"11018\" data-end=\"11068\">grounds for recognizing receivables as doubtful;<\/li>\n<li data-start=\"11069\" data-end=\"11105\">frequency of receivables analysis;<\/li>\n<li data-start=\"11106\" data-end=\"11165\">documents related to allowance calculations and creation;<\/li>\n<li data-start=\"11166\" data-end=\"11204\">compliance with accounting policies;<\/li>\n<li data-start=\"11205\" data-end=\"11239\">accuracy of financial reporting.<\/li>\n<\/ul>\n<h2 data-start=\"11241\" data-end=\"11288\">How to Protect Your Business Before an Audit<\/h2>\n<p data-start=\"11290\" data-end=\"11316\">Businesses are advised to:<\/p>\n<ul data-start=\"11318\" data-end=\"11563\">\n<li data-start=\"11318\" data-end=\"11372\">develop a clear methodology for creating allowances;<\/li>\n<li data-start=\"11373\" data-end=\"11415\">approve internal regulations and orders;<\/li>\n<li data-start=\"11416\" data-end=\"11458\">regularly inventory accounts receivable;<\/li>\n<li data-start=\"11459\" data-end=\"11500\">maintain records of claim-related work;<\/li>\n<li data-start=\"11501\" data-end=\"11563\">involve lawyers and auditors to verify proper documentation.<\/li>\n<\/ul>\n<h2 data-start=\"11565\" data-end=\"11598\">Legal Liability for Violations<\/h2>\n<p data-start=\"11600\" data-end=\"11702\">If tax authorities establish improper creation of allowances, the following consequences are possible:<\/p>\n<ul data-start=\"11704\" data-end=\"11884\">\n<li data-start=\"11704\" data-end=\"11750\">additional corporate income tax assessments;<\/li>\n<li data-start=\"11751\" data-end=\"11784\">penalties and interest charges;<\/li>\n<li data-start=\"11785\" data-end=\"11835\">claims regarding inaccurate financial reporting;<\/li>\n<li data-start=\"11836\" data-end=\"11884\">additional inspections of business operations.<\/li>\n<\/ul>\n<h2 data-start=\"11886\" data-end=\"11899\">Conclusion<\/h2>\n<p data-start=\"11901\" data-end=\"12083\">An allowance for doubtful debts is not merely an accounting formality but an important financial risk management tool. However, improper use may lead to significant tax consequences.<\/p>\n<p data-start=\"12085\" data-end=\"12249\">To avoid claims from regulatory authorities, businesses should ensure proper legal and documentary justification for allowances and involve qualified professionals.<\/p>\n<p data-start=\"12251\" data-end=\"12408\" data-is-last-node=\"\" data-is-only-node=\"\">The Ukrainian Bar and Realtor Association provides comprehensive legal support regarding tax audits, accounts receivable management, and business protection.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Creating allowances for doubtful accounts receivable is a lawful financial and tax planning tool provided for by accounting standards. However, tax authorities often view such reserves as a potential understatement of taxable profit. To avoid penalties and additional tax assessments, businesses must understand the legal and tax risks associated with this process. What Is an<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false},"categories":[1],"tags":[],"translation":{"provider":"WPGlobus","version":"3.0.0","language":"en","enabled_languages":["ru","uk","en"],"languages":{"ru":{"title":true,"content":true,"excerpt":false},"uk":{"title":true,"content":true,"excerpt":false},"en":{"title":true,"content":true,"excerpt":false}}},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Allowance for Doubtful Debts: What Businesses Should Know Before a Tax Audit - \u042e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 \u0432 \u041a\u0438\u0435\u0432\u0435<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/arou.ua\/blog\/rezervy-po-somnytelnym-dolgam-chto-byznesu-nuzhno-znat-pered-nalogovoj-proverkoj\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Allowance for Doubtful Debts: What Businesses Should Know Before a Tax Audit - 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