Non-admission to the tax audit of DPS representatives

From the beginning of July, tax audits for businesses will be returned. That period, which could be considered relatively cloudless and loyal in the context of regulation, is coming to an end. And although the full-scale war and permanent stresses from it have not disappeared, it is necessary to prepare now for such economic tests. However, there is good news – it is always easier with legal support. So you can turn to the team of specialists of the Prikhodko&Partners law firm, and we will provide you with high-quality services on various issues in the field of tax law.

What are tax audits like?

There are different classifications of tax audits, but the key thing that entrepreneurs should know is that they are planned and unplanned. You can at least prepare for a scheduled inspection, but an unscheduled one often confuses and does not give the business the opportunity to properly present its work.

Even those companies that work with crystal honesty, due to lack of time and heavy workload during work in such a stressful period, there may be some malfunctions. When it comes to the watchful eye of tax officials, it immediately turns into grounds for various fines. Therefore, it is worth knowing the basic legislative norms regarding inspections, as well as cases when tax officials can be prevented from them on legal grounds.

When it is possible to prevent representatives of the tax office without negative consequences for the company?

There is a specific and comprehensive list of conditions for the admission of DPS representatives to the inspection. Including:

• the relevant order (can be a copy);
• service certificate;
• referral in writing.

In addition to the very existence of such documents, it is also important that they meet a number of specific requirements that are put forward to them, according to the current legislation. For example:

• the date of issue should be specified in the referral;
• name of the controlling body;
• details of the inspection order;
• name and details of the company to be checked;
• position and name of the person authorized to conduct the inspection;
• purpose, grounds, type, date and duration of the inspection.

The referral for inspection is valid when, in addition to all the above, it contains the signature of the authorized person and the seal of the relevant DPS. It is also important that the inspection is carried out precisely by those representatives of the mentioned authority, who are indicated in the referral.

When you are presented with a copy of the inspection order, you should also check the correctness of the data there. If there are inconsistencies or inaccuracies in the documents, this may serve as a reason for denying the DPS representatives access to the inspection.

How the inspection begins?

When the tax officials are going to start the inspection, they suggest that the company representative sign the submitted referral and note the date and time when it was read. If he refuses, then the representatives of the DPS draw up an act, which serves as the basis for its implementation.

Lawyers traditionally agree on the fact that it is worth fixing the date and time of the inspection, because this will affect how the terms of its implementation will be calculated. This applies to cases when representatives of the tax service provided correct documents, and there is no reason not to allow them to be checked.

What else is worth knowing about the ban?

The non-admission of DPS representatives to the inspection must be properly formalized. Otherwise, there is a great risk that company representatives will create problems for themselves, and the company's property and accounts will be seized. In order not to get into such a situation, it is better to consult our team. Moreover, there is still some time before the inspections begin. We will guide you in the details of the legal algorithm for denying the DPS representatives permission to check, and how to detect the existence of grounds for such denial.

It is worth noting that our specialists are ready to help you at any of the stages:

• simply consult to increase awareness and preparedness for surprises;
• intervene at the beginning or during the inspection;
• file a complaint or objection;
• to support the case in court.

So, contact us - we will help effectively, and our competence in tax law will be a guarantee of your peace of mind.