Objection to the act of documentary inspection

Document verification is the type of verification that DPS representatives are entitled to, to find out how timely and complete the payment of taxes and fees is. It is also aimed at checking the reliability of documentation. For example, it can be about statistical reporting documents, the correct registration of labor relations and the absence of violations in accounting. Tax officials may also be interested in information that they are interested in not only from the company itself, but also from its counterparties.

Inspections of this type are scheduled, unscheduled, on-site and off-site. The specific grounds depend on which check from this list is in question.

When a document check is scheduled and what is its procedure

Scheduled inspections are the most relaxed for taxpayers, because they are provided for in the schedule that can be seen on the DPS website. Such an inspection is appointed by the head of the control body. There must be an appropriate order for its implementation.

If we are talking about an unscheduled inspection, then there is an exhaustive list of grounds for its conduct. If at least one of them is missing, then in the case of drawing up the act, the taxpayer has a high chance of successfully challenging it. So, the reasons are:

• availability of information in the DPS that the taxpayer violates legislation (this applies to both tax and currency legislation);
• failure to submit a declaration within the prescribed period;
• inaccurate data in the declaration;
• submission of a clarifying calculation.

There must be an appropriate order for an unscheduled inspection.

Under what conditions is the act accepted

The result of any tax audit, regardless of its type, must be a certificate or act. If the tax officials did not find any violations of the current legislation on your part, this is a certificate. A tax audit report is drawn up when, in their opinion, you have broken the law.

The form and content of the act are clearly regulated by the current legislation. The date, information about the persons who conducted the inspection must be correctly indicated, as well as clearly and concretely formulated facts, in which the taxpayer's violation of the legal norms can be seen.

As business audits by tax officials have been resumed since August 1, the specifics of drafting an objection to an audit act during martial law are becoming a common request.

Unfortunately, the actions of DPS representatives are often unfounded, and they see a violation of the law where it actually does not exist. We will tell you how to sign an inspection report with objections and guide you on how an objection to an inspection report should look, so that it helps you to solve the issue qualitatively and not compromise your interests where there are no violations of the law on your part.

The procedure and deadline for submitting an objection to the act of inspection of the DPS

Consideration of the objection to the act of inspection takes place in an administrative procedure. You have 10 days to appeal the act regarding the inspection results in this way.

In this situation, we can recommend not to waste time, because it is very limited. Contact lawyers who can help you really efficiently and effectively. Such experts work in the team of the Prikhodko&Partners law office.