Tax audit

Interaction with tax officials is far from always pleasant, even for those entrepreneurs who are used to building their own business as honestly and transparently as possible. Especially when it comes to inspections, which, in addition to scheduled, may also be unscheduled. So, let's get acquainted with this issue in more detail.

Grounds for appointing a tax audit

An unscheduled inspection is possible when one of the following reasons is present:

• Representatives of the State Tax Service received information that the taxpayer violates current legislation.
• The payer did not submit the reporting required by law within the prescribed period. It can be a declaration, calculations and other types of reporting.
• The payer submitted to the controlling body a clarifying calculation in the period that was checked by tax officials.
• Representatives of the State Tax Service found inaccuracies in the data in the declarations.
• The taxpayer filed an objection to the audit report.

If it is easier to prepare for a scheduled audit, an unscheduled one becomes a great stress for the taxpayer. It is worth getting acquainted with its features in more detail, as well as finding out what the help of professional lawyers can be useful for.

How an unscheduled inspection is carried out?

When tax officials conduct an on-site unscheduled inspection, they usually conduct it at the location of the business entity. There is also an option when they check at the location of the object that belongs to the taxpayer. A vivid example can be a visit to a particular store. According to the results of such an inspection, either a certificate or an act can be drawn up. If the representatives of the State Tax Service found violations in the work of the business entity, they reflect this in the act based on the results of the audit. The head of the enterprise either signs this document, or submits an objection within the period established by law.

What to do when the tax office has drawn up an act?

If you do not agree with the prepared act, you have the right to file an objection within 10 working days from the moment of its receipt. You can challenge the act in two formats - administrative and judicial. The administrative way is also called the pre-trial way. In this case, it is envisaged to submit a complaint to the higher supervisory body with a request to review the decision. In order for such a complaint to really produce results, it must be written competently, with a statement of sufficient arguments and evidence base in their favor. Here it is very difficult to do without the help of good lawyers. And it is even more difficult to do it in court.

The supervisory body to which the complaint is submitted must respond to it within 20 calendar days. The answer must be delivered with a receipt or sent by registered mail with acknowledgment of service.

As for challenging the act in court, it takes place in the realm of administrative proceedings. You have 3 months to file a lawsuit from the moment the supervisory authority responded to the complaint. If the decision was not made or sent to the taxpayer, this period is longer and is 6 months. Also, the 6-month period is relevant for cases where the taxpayer could learn about his violated right.

The team of the "Prikhodko&Partners" law office helps its clients in both administrative and judicial ways of asserting their rights.