Document verification procedure

Representatives of the State Tax Service carry out a documentary check when they aim to assess the reliability, timeliness and completeness of payment of all taxes and fees provided for by the Tax Code of Ukraine. They also monitor compliance with currency and other legislation within the limits determined by their competence. This can be legislation that concerns the conclusion of an employment contract, the correct registration of labor relations with employees, statistical reporting and accounting. Also, tax officials may be interested in the data obtained by checking other taxpayers who are counterparties of a certain company.

Specialists of the law office "Prikhodko&Partners" are ready to provide high-quality consulting services and legal support in the matter of tax document checks. This will give you an opportunity not to feel confused during such events, as well as to prevent possible abuse and excess of official powers by representatives of the Tax Code of Ukraine.

What are the types of document checks?

Documentary checks are:

• planned;
• unplanned;
• outgoing;
• non-exitable.

It is easiest for a business to face scheduled inspections, since you can prepare for them. An unscheduled inspection often becomes stressful. As can be seen from the name, it is not foreseen in the plan-schedule and takes place when tax officials see at least one of the reasons provided by the Tax Code of Ukraine. As for the on-site inspection, it can be both at the company's office and at the site of any of its property rights (for example, when it comes to a kiosk or a store). As for the on-site inspection, in this case the taxpayer is invited to the State Tax Service.

What is the verification procedure?

If we talk about a scheduled inspection, then it should be provided for in the schedule, which is publicly available on the official online resource of the State Tax Service. In order to conduct it, the head of the control body makes a decision and formalizes it with an appropriate order.

With regard to an unscheduled inspection, there must be at least 1 of the grounds provided by law for its conduct. Here are some examples of them:

• receiving information from the State Tax Service that the taxpayer violates tax or currency legislation;
• failure by the taxpayer to submit a declaration within the prescribed period;
• detection of unreliability of data specified in tax declarations;
• submission by the taxpayer of a clarifying calculation.

To conduct an unscheduled inspection, a corresponding order is drawn up.

What is the result of the check?

Based on the results of the documentary check, either a certificate or an act is drawn up. Tax officials draw up a certificate when no violations are found. The act is drawn up when there are such violations. If you do not agree with the content of the act, you can appeal it in accordance with the procedure established by current legal norms, and we will help you with this, because we regularly encounter such requests and know how to act.

Our team regularly faces such customer requests. Therefore, we will help professionally and qualitatively, as we always work for results and ensure that the rights and interests of our clients are protected.