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A tax audit is a complex event during which the tax Inspectorate checks whether the full extent of the taxpayer, payer of fees and/or tax agent to comply with the legislation on taxes and fees.
Currently in Ukraine there are several types of tax audits.
The tax authorities have the right to conduct a Desk, documentary (scheduled or unscheduled; field or remote) and the actual test.
Tax audit – verification, which is carried out in the premises of the tax authority exclusively on the basis of data stated in tax declarations (calculations) of the taxpayer.
The test subject all tax reporting solid order. If such verification checks the correctness of tax calculation, compares the indicators reported for the detection of possible errors can be checked and other documents or information provided by the taxpayer available to the tax authority.
The taxpayer's consent to conduct a Desk audit and its presence during the inspection is not required.
Documentary check — check, the subject of which is:
Documentary information is subject to verification of tax declarations (calculations), financial, statistical and other reports, registers, tax and accounting, primary documents of accounting and taxation and associated with the charging and payment of taxes and fees; compliance with the requirements of legislation, control over compliance with which is imposed on the tax authorities; the tax authority documents and tax information, including the results of audits of other taxpayers.
Documentary scheduled inspection shall be conducted in accordance with the schedule of inspections.
Documentary unscheduled inspection is not envisaged in the work plan of the state tax service and is conducted in the presence of at least one of the circumstances listed in the Tax code.
Documentary-site inspection — audit which is conducted on the location of taxpayer or location of the object of ownership, with respect to which such verification is carried out.
Documentary remote check — check, which is carried out in the premises of the tax authority.
The actual verification is carried out at the place of actual implementation by the taxpayer of activities, location of economic or other intellectual property of such taxpayer.
The actual verification is carried out by the tax authority:
Actual test is carried out without notifying the taxpayer or other persons.
The actual verification is done on the basis of the decision of the head of the tax authority, issued an order, a copy of which is handed to the taxpayer or its representative, on receipt before the examination.
Also, the tax law also have an additional form of tax inspections, which are conducted by its own rules - check of the prices in controlled transactions, interdependent, committed, or assigned to them by others. More information about this type of testing, see the special section of our website.
The stages and the General rules of appeal against tax audit results
Strictly speaking, under the appeal of tax audits, generally understood to be three mandatory stages to protect the interests of the taxpayer:
However, in our experience, the appeal effectively adequately only when the first stages of validation, it was due to the competent support of its course and the taxpayer consistently defended their interests not only under judgment, but earlier – at the stage of issuance of tax verification and tax control measures. Objections, complaints and correspondence with the tax authority at each stage of the tax audit, ultimately, is the key to successful advocacy.
Appeal against the act of field tax inspection and appeal the act of tax audit in pretrial settlement have their own procedural nuances.It is also necessary to understand that the violation of deadlines and appeal procedures may mean for the taxpayer's refusal to reinstate him violated rights even when he was right on the merits.
Objectively that we should not disparage the trial procedure of appealing against decisions of tax authorities – in most cases, the request for recovery of arrears will be issued already on the basis of consideration of the complaint in higher tax authority, i.e. in this moment the money is actually already withdrawn from the turnover. This is an extremely important and sensitive issue for any company because with payment or non-payment of this claim involves a decision about connecting to the verification of the police and a criminal case.
The verification is conducted in phases, each must be analyzed and, if necessary, actions of the tax authority at each stage needs to be appealed for the effective protection of the taxpayer.
It should be noted that the decision on bringing to responsibility for committing a tax offence or about refusal in bringing to justice made by the head of the tax authority, can be appealed to the appeal only to the date of entry into force of this decision. After the entry into force of the decision on bringing to responsibility, provided that the taxpayer has not challenged it on appeal, it is also possible to appeal, but the appeal to have a higher tax authority.
Appeal tax inspection by our experts can be in the form of a consultation on current actions of the tax authority, drafting key documents (objections to tax audit, appeals and statements in court), and in the form of personal presence of the tax lawyer in the office of Your company to effectively protect Your interests during a tax authority in control procedures.
As a rule, Desk checking taxpayers significantly less important than the exit, believing them to be more casual event. Often this view is not quite reasonable. Recent trends in tax legislation are increasingly expanding the rights of inspectors when carrying out conventional cameral tax inspections, bringing together their depth and thoroughness with field checks. The main reason for the appeal of decisions taken at the Desk audit is traditionally the refusal to deduct and to refund VAT.
Key activities when carrying out cameral tax audit, which, in our experience, clients require the support of a qualified tax lawyer, and the stages and the timing of their implementation can be systematized.
Usually, Desk audits that do not contain the risk of denial of tax deductions, the risk of additional tax assessments and penalties, pass, bypassing all of the above events. If You are faced with one or more aforementioned activities, it is likely that a Desk audit of the submitted Declaration can be paired for You with tax losses. In this case, it is important to seize the opportunity to effectively protect Your interests.
We offer our clients the following services:
Our attorneys and lawyers will help you to hold pre-trial administrative appeal of decisions of tax authorities as efficiently as possible, thereby reducing the need for subsequent appeal to the court and lowering the risk of criminal proceedings. Effective resolution of disputes with the tax authorities in the pretrial order will save You not only money, but also time and nerves. You can schedule a consultation with the specialists of our Tax practice, contact them at any time convenient to You.
For effective and fast analysis of the progress of a tax audit we ask You to submit to consultation, or in its course, all the documents made during the inspection by the tax authority, including the decision on the appointment of inspection, requests for documents, a certificate of completion of tax audits, decisions on the appointment of (additional) tax control measures, the decision on suspending / renewal of a tax audit, tax audit, as well as all the procedural documents sent by You to the address of the tax authority since the beginning of the test (letters, complaints, objections, the inventory of submitted documents, etc.). The analysis of these materials is fundamental to the appeal of the progress and results of the audit.
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