In order to verify whether the company complies with tax legislation, the tax authorities are performing on -site and desk tax audits. Office verification is a check of tax return and tax calculations. It is carried out in the tax authority according to the documents submitted by taxpayers. Her employees of the tax inspectorate. The term is 3 months from the date of filing a declaration and calculation. No special solutions are required for this. If the contradictions between the information submitted by the taxpayer and the data received by the inspector are detected, the company receives a written requirement for the provision of explanations or making corrections. The taxpayer provides the requested documents, and if the violation is detected, an act of verification is drawn up. Additional documents, except for requested, do not need to submit.
When the updated declaration is submitted, they stop checking the previous one, and begin to check again in the new declaration or calculation.
In addition to a desk audit, to clarify the timeliness of the payment of fees and taxes, an on -site audit is carried out. It is carried out in the office of the verified company. But if the possibilities of allocating the premises are not for representatives of the tax inspectorate, the audit is transferred to the building of the tax service. For such a check, you need a decision issued by the tax authority. The decision indicates the positions of inspectors and surnames. The period for which documents and the subject of verification will be checked is also indicated. Typically, the period for which the documents are checked does not exceed three years before the year in which a decision is made to verify.
For one company, an exit check is carried out no more than 2 times a year and each lasts no more than 2 months. In some cases, the test period may last up to 6 months.
Inspectorate staff can be conducted inventory of property, the territory belonging to the company can be inspected. If suspicion appears that the documents could be destroyed, changed, hidden, and they are noted (withdrawal).
When the check is completed, a certificate is drawn up that it was carried out. The certificate recorded the subject of verification and the timing. If a trusted company refuses to take a certificate directly from inspectors, then the certificate is sent by registered letter from the tax service. The company “Vending” has a great history of design and production of vending machines
