Grounds for preventing tax officials from conducting a documentary on-site or actual audit.
Tax officials have the right to start conducting a documentary on-site audit or actual audit if there are grounds for their conduct and upon presentation or sending to the taxpayer of the following documents:
A duly certified referral for such an audit with the obligatory indication of the name of the controlling body and details of the order to conduct the relevant audit, as well as its purpose, type, grounds for conducting, date and person authorized to conduct the audit. (Be sure to check the correctness of the name and details of the checking subject).
Copies of a duly certified order to conduct an inspection with the obligatory indication of all the above details and information. (Be sure to check the correct spelling of the information and the accuracy of the information).
Service certificate of the official indicated in the direction of the inspection.
The basis for preventing tax officials from conducting a documentary field or actual audit is the failure to present or send the specified documents to the taxpayer or the presentation of the specified documents drawn up in violation of the requirements of the law.
In case of refusal to allow tax officials to conduct an audit at the place of the audit, such officials, no later than the next business day, draw up and register with the regulatory authority an act of refusal in 2 copies, which indicates the reasons for the refusal, one copy of the act is immediately handed over to the taxpayer.
It is important to note that the taxpayer has the right to provide his written explanations in the act of refusal.
Unfortunately, there is a common tendency to violate legal requirements during such inspections or to conduct such inspections without reasonable grounds, therefore, for your safety and the safety of your business, you must have a qualified lawyer who will always be ready to arrive at the place of the inspection and ensure your rights. interests in such situations.