AN ON-SITE INSPECTION

An on-site inspection is an inspection that representatives of the supervisory authority conduct in their premises on the basis of information provided in the taxpayer's tax returns and information from the VAT electronic administration system. Information posted in the register of excise invoices and the electronic administration system for the sale of ethyl alcohol and fuel can also be used.

Order of appointment

One of the key features of this type of inspection is that it is carried out by DPS officials without requiring a special decision from the manager. The decision of the deputy or other authorized person is also not necessary to conduct a camera inspection. The consent of the taxpayer and his presence are also not required.

Subject of inspection

In the course of such measures, the DPS may check:

• whether tax declarations/calculations or invoices are submitted on time;
• whether calculations of adjustment of tax invoices are submitted in a timely manner;
• whether calculations of excise invoices are submitted in a timely manner in the Unified Register, where they are recorded;
• whether the agreed amount of tax or monetary liability is paid on time.

As for the last item, the timeliness is checked on the basis of data from the relevant information bases.

Term and period of inspection

When we talk about the term of the inspection, it will depend on the basis on which it will be carried out. If it is necessary to check a tax declaration or a clarifying calculation, then tax officials have 30 calendar days for this, which start counting from the last day of the deadline for submitting such documents. If the documents are submitted late, then this period begins on the day of their actual submission and also lasts 30 calendar days.

If we are talking about other issues, then there are 1095 days for this, starting from the day following the end of the deadline for submitting a declaration or paying monetary obligations, which was calculated by the controlling body. If the declaration was submitted later than the deadline, then, as in the previous case, the mentioned deadline is counted from the day following the date of actual submission of the document.

When a controlled transaction is checked, it must take place no later than the 2555th day, which is the last day after the deadline for submitting a declaration or paying monetary obligations. If the declaration is submitted late, then 2555 days are counted from the day following the day of its actual submission.

How the check is carried out?

Representatives of the DPS conduct a check, working with the above data. They do it at their place of work, without going to the office of the taxpayer or to the place of another object of the company's property right. In this way, a camera inspection differs from an on-site inspection.

What is accepted according to the result of the inspection?

According to the result of the inspection, the tax authorities draw up either an act or a certificate. When it comes to the certificate, it means that no violations of the law were found. If an act is drawn up, it means that the representatives of the DPS see a violation of the current legislation in the taxpayer's actions.

What to do if you received the act?

If you received an act based on the results of the inspection, you can appeal it within 10 days. The administrative format of the appeal is provided for, since such cases are not the subject of court proceedings.

As evidenced by the numerous appeals of our clients, tax officials often act incorrectly, exceed their official powers and see violations of tax legislation where they actually do not exist. Therefore, the team of the "Prikhodko&Partners" law office is ready to provide legal support in such cases to help you defend your legal rights and interests.