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ABOUT NON-ADMISSION OF REGULATORY AUTHORITIES IN CONDUCT CHECKS BY TAXPAYERS

Harahonych Olexander V.

Director of the Law Company "B&C"

Candidate of Law, advocate

Officials of the regulatory authority have the right to proceed with the document field audit, physical audit if there are grounds to conduct those determined by Tax Code of Ukraine (hereinafter referred to as Code), and subject to submission or presentation in the cases specified in this Code, of the following documents: copies of the order for the inspection and assignment for carrying out such inspections, service certificate of the persons specified in the assignment for the audit.

Grounds to deny the admission of such officials (officers) of the regulatory authority to conduct document field audit or physical audit:

failure to submit or send in cases specified in this Code, to the taxpayer (his officials (officers) or his authorized representative, or persons who actually perform settlements transactions) of high mentioned documents.

•or submission of these documents executed in violation of the requirements of this clause stipulated in paragraph 81.1 of Article 81 of Code.

In case of failure to admit official (officer) of the regulatory authority for the audit, a report shall be drawn acknowledging the fact of the refusal.

This refusal of the taxpayer and/or his officials (officers) (their representatives or persons who actually perform settlements transactions) from admission to legally groundto conduct those audit or any other action to prevent, the inspection can be the basis for the regulatory authorities of such action as:

  • application of administrative seizure of property of the taxpayer (hereinafter — the “seizure of property”) other than funds, the taxpayer on the basis of decisions taken the head of the regulatory authority (his deputy), the validity of which must be verified by the court during 96 hours.
  • appeal to the administrative court of with a claim (submission) on the application of seizure of funds in accounts at the bank of the taxpayer, in particular, on the debit operations;

However, denial access taxpayer officials and regulatory authorities to conduct a document remote audit does not deprive regulatory authorities the right to take on the organization of action and the decision to hold a document remote audit verification of the payer, in the circumstances to carry it out, in Articles 77 and 78 of Code and in compliance with the requirements of its organization in accordance with Article 79 of Code.

Contacts

Director

Garahonych Oleksandr

o.harahonych@gmail.com 

(044) 581 79 56 

(050) 550 42 26 

(044) 581 79 56 - fax 

Executive Director

Kuzhukh Maksym 

mskozhuh@gmail.com 

(044) 581 79 56 

(050) 352 86 62 

(044) 581 79 56 - fax 

04211, Kyiv, Obolonska naberezhna, 7, Building 3, Оffice 2

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