Notification of simultaneous inspections by controlling authorities will be given 10 days before their start

Автор: admin_dev
Notification of simultaneous inspections by controlling authorities will be given 10 days before their start

The Cabinet of Ministers has developed the procedure and mechanism for coordinating the conduct of simultaneous inspections (audits) by controlling authorities and state financial control bodies (CMU Resolution of 23.10.2013 No. 805).

Зміст статті:

The Cabinet of Ministers has developed the procedure and mechanism for coordinating the conduct of simultaneous inspections (audits) by controlling authorities and state financial control bodies (CMU Resolution of 23.10.2013 No. 805).

In particular, it states that the planning of inspections (carried out to ensure the completeness and correctness of the calculation and payment of taxes and charges) of business entities must be carried out quarterly by state financial control bodies and controlling authorities (revenue and duties authorities).

If the same business entities are listed in the inspection schedule of the respective authorities, these inspections are conducted simultaneously, following appropriate prior coordination (taking into account amendments to them). The territorial bodies of the Ministry of Revenues inform the head of the enterprise or the individual about the conduct of such inspections (about their start date) no later than 10 days before the start. Otherwise (if it is impossible to carry out a simultaneous inspection by all controlling authorities) the audit is conducted only with the consent of the business entity and within the deadlines agreed with it.

Information about identified facts of violations of customs, tax or other legislation detected during the scheduled on-site audit is submitted to the respective controlling authority.