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Messenger Grounds for a tax audit
The following documents may be considered grounds for conducting an on-site document inspection by tax inspection officers …
Conducting a tax audit is possible only when the appropriate documents are present
The following documents may be considered grounds for conducting an on-site document inspection by tax inspection officers:
– A copy of the order to conduct the audit;
– A notice to conduct the audit, stamped and signed by the head or deputy of the tax authority;
– The official identification cards specified in the notice.
If these documents are presented with formal defects in their preparation, or if they are not presented, there are valid grounds to refuse admission to tax officers for conducting an on-site documentary audit.
When the notice is presented, the taxpayer must indicate their full name, the date and time of acknowledgment, their position, and must sign it. If the taxpayer refuses to sign the notice, a report is drawn up to confirm the refusal. Such a report constitutes grounds for commencing the audit.
More detailed information on the procedure for admitting tax officers to carry out factual and on-site documentary inspections is contained in Article 81 of the Tax Code of Ukraine.