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Messenger Reasons for unscheduled inspections
Article 78 of the Tax Code of Ukraine defines the grounds for conducting documentary unscheduled inspections by the Ministry of Revenues.
This article was amended, and as of January 1, 2014 it includes additional grounds for an inspection in cases where the taxpayer did not respond within 10 days to a request from the controlling authority and did not provide the required information and supporting evidence.
Such a request may be sent to the taxpayer if the Ministry of Revenues becomes aware of possible violations of tax legislation or of errors in submitted declarations, as well as if a complaint has been filed about the taxpayer’s actions.
The request must state where the information about the violation or error came from and all the information contained in the complaint.
Another new reason for conducting an inspection is the closure of a company’s representative office or branch.
Article 81 of the Tax Code of Ukraine, which regulates the procedure for admitting employees of the controlling authority to conduct documentary field and on-site inspections, was also amended. This article was supplemented with a provision that during inspections a tax officer is no longer entitled to require the taxpayer to present an extract from the register evidencing that such taxpayer has been registered.
The changes also affected the procedure for providing documents. According to Articles 44 and 44.7 of the Tax Code of Ukraine, the taxpayer now has the right to submit documents supporting the data in the tax reporting within 5 days after receiving the inspection report.
According to Articles 85.4 and 85 of the Tax Code of Ukraine, tax officers have the right to obtain certified copies of primary financial documents from the taxpayer under audit. At the same time, the seizure of the originals of such documents is prohibited, except in cases expressly provided for by criminal procedure.