Legal support of tax audits

One of the most undesirable forms of tax control is conducting tax audits. Current tax legislation determines the possibility of conducting documentary (scheduled and unscheduled, on-site or off-site), actual and camera inspections.

Each type of tax audit can be carried out only if the procedure for its appointment is followed. Thus, the norms of the tax legislation clearly define the conditions and cases under which the head of the tax authority may issue an order to conduct an audit.

Legal support of tax audits is a comprehensive service whose task is to eliminate the risks of tax audits. To obtain the best result, support for a tax audit should be started at the stage of preparation for such an audit.

Such early awareness allows not only to eliminate certain risks in the company’s activities before the arrival of tax auditors, but also to analyze the legality of the assignment of the tax audit itself. In this case, the company will have the opportunity to avoid a tax audit, and accordingly will not have a “headache” with its consequences.

Tax consultants of “Prikhodko & Partners” Law Company not only have successful practical experience in resolving disputes with the tax service, but also personally worked in the system of tax authorities, and therefore best know all the mechanisms that will help protect your rights.

Support of actual inspections

The subject of such an inspection is compliance with the legislation on the regulation of cash circulation, the procedure for tax payers to perform settlement operations, conducting cash operations, the availability of licenses, certificates, including those on the production and circulation of excise goods, compliance by the employer with the legislation on the conclusion of an employment contract, registration of labor relations with employees

Before the actual verification of settlement/cash operations, tax authorities may conduct a control settlement operation.

We draw your attention to the fact that such an inspection is carried out without notifying the taxpayer.

However, in order to carry out the actual inspection, the tax authority must have a basis clearly provided for in Art. 80 of the Tax Code of Ukraine.

Support of documentary checks

Documentary tax audit – an audit, the subject of which is the timeliness, reliability, completeness of the calculation and payment of all taxes and fees provided for by this Code, as well as compliance with currency and other legislation, the control of compliance with which is entrusted to the supervisory authorities, compliance by the employer with the legislation on the conclusion of an employment contract, registration of labor relations with employees (employed persons) and which is carried out on the basis of tax declarations (calculations), financial, statistical and other reporting, tax and accounting registers, the maintenance of which is provided for by law, primary documents used in accounting and tax accounting, etc. related to the calculation and payment of taxes and fees, the fulfillment of the requirements of other legislation, the control of compliance with which is entrusted to the supervisory authorities, as well as the documents and tax information received by the supervisory authority in accordance with the procedure established by law, including according to the results of inspections of other taxpayers.

Documentary tax inspection can be both scheduled (according to the plan-schedule) and unscheduled, both on-site and not on-site. The procedure, terms, and conditions of such an inspection are clearly defined in Art. 77-79 Tax Code of Ukraine.

Support of chamber cheks

Chamber tax audit – an audit that is carried out in the premises of the controlling body exclusively on the basis of the data specified in the tax declarations (calculations) of the taxpayer and the data of the electronic value added tax administration system (data of the central executive body that implements state policy in the field of treasury services of budget funds, in which accounts of payers are opened in the system of electronic administration of value added tax, data of the Unified Register of tax invoices and data of customs declarations), as well as data of the Unified Register of Excise Invoices and data of the electronic administration system for the sale of fuel and ethyl alcohol, data of the SOD of the RRO.

All tax reporting is subject to internal audit.

At the same time, the taxpayer’s consent to the inspection and his presence during the camera inspection are not mandatory.

The procedure for conducting a camera inspection is determined by Art. 76 of the Code of Civil Procedure, which stipulates that a camera inspection is carried out by officials of the supervisory body without any special decision of the manager

Support of tax audits for budgetary VAT reimbursement

Thus, entrepreneurs who have the right to budget compensation in accordance with this article and have submitted an application for the return of the amount of budget compensation, receive such budget compensation in case of agreement by the controlling body of the stated amount of budget compensation based on the results of the chamber audit.

At the same time, in the case of submitting an application for budgetary compensation, the chamber review of such a declaration (calculation) may be conducted by the controlling body within 30 calendar days.

In addition, the controlling body has the right to conduct a documentary check within 60 calendar days following the deadline for submitting a tax return.

By choosing «Prikhodko&Partners» you get:

A successful legal company that provides services throughout Ukraine and has positive cases in disputes with the tax office;

The best tax lawyers and attorneys who have experience in tax authorities and are well versed in all the intricacies of tax legislation;

Professional approach and quick result.

By contacting us, you get the opportunity not only to avoid unpleasant communications with the tax authorities, but also to generally increase the comfort of running your business.

You will not have to spend extra time monitoring tax legislation and worrying about groundless sanctions. The experts of the company “Prikhodko&Partners” will take care of it, and you will have more time and opportunities to devote to the development of your business. We will take care of tax and legal aspects.