Liquidation inspection of the LLC

When the liquidation of the enterprise takes place, its submission to the Unified Register is already considered a reason to conduct a liquidation inspection of the LLC. It is unscheduled. In accordance with the requirements contained in clause 4 of Art. 78. of the Tax Code, the decision to carry out such a documentary check is formalized by an order. It must be signed by either the head of the tax service or his deputy. This means that, for example, a tax inspector cannot make a decision on conducting such an inspection on his own.

What is the procedure, algorithm and term of the inspection?

The mentioned order must meet the requirements that the legislation puts forward for it. In particular, the following information must be specified:
basis of inspection;

• information about the period for which it is conducted;
• composition of the team of specialists (with names and positions) who will conduct the inspection;
• period of initiation and completion of inspection activities.

First, the order is registered with the tax authority itself, and then the second copy must be given to the enterprise.

The duration of the inspection depends on which taxpayer is visited. Namely:

• for large taxpayers – 15 working days;
• for small businesses – 3 working days;
• for other subjects – 10 working days.

The inspection may be extended if there are valid reasons for doing so. Among them: a variable schedule of the company's activities; illness of one of the examiners; a large volume of document circulation; arising during the examination of questions, the investigation of which requires more time. Then the check can be continued:

• for large taxpayers – for 10 working days;
• for small business - for 2 working days;
• for other entities - for 5 working days.

It is worth noting that there is an algorithm for extending the verification period fully provided for by the current legislation. It cannot simply be a verbal message from the tax authorities to the taxpayer. The decision of the head of the tax service must be properly executed.

Under what conditions is the act accepted?

There are 2 documents that are accepted based on the results of the tax audit. This is an act and a certificate. When no violations of legislation on the part of the taxpayer are found, a certificate is drawn up. When they are, then, accordingly, the act.

The act must be drawn up in accordance with the requirements put forward to it. The DPS officials who conducted the inspection must be specified. Also, the document must specify the detailed circumstances related to the violations, with arguments as to which legal norms have been violated.

The procedure and deadline for submitting objections

Objections to the act are submitted in an administrative procedure. This document is not challenged in a court format. The act is appealed within 10 days. So the deadline is very tight. So don't waste time, contact specialists who know what to do with this problem. Such specialists work at the Prikhodko&Partners law firm.

Our team has experts who specialize in tax law and can help with DPS issues. We know from practice how often tax officials exceed their authority and see violations in the taxpayer's actions where there are no such violations. We know how to effectively and efficiently defend the legitimate interests of our clients.