It is probably difficult to find a taxpayer who would not be afraid of an on-site tax audit. It means that the company has come under the scrutiny of the tax authorities and there is a chance that large penalties will be charged. In order for this event to pass without large losses, it is necessary to properly meet the tax inspectors and conduct an inspection.
Instructions
Step 1
Get a decision on conducting an on-site tax audit, the rules of which are regulated in paragraph 1 of Article 89 of the Tax Code of the Russian Federation. It should be noted that this document is drawn up in a unified form, therefore, the presence of deviations indicates its invalidity. Thus, you have every right not only not to let tax inspectors, who came with such a decision, into your territory. Be sure to verify the position, surname and initials of the employee of the tax authority who is authorized to conduct an on-site audit.
Step 2
Study carefully the credentials of the auditors and the rationale for conducting an on-site audit. In this case, the tax authorities are obliged to simultaneously provide you with the decision to conduct and their service certificates. If at least one of the documents is missing, then you have the right to refuse admission to your territory. Specify which tax is subject to audit and for what period. If this information is not specified, then all taxes of the company are checked.
Step 3
Provide tax inspectors with all the necessary documents related to the calculation and payment of taxes for the reporting period. They will be examined in order to identify facts that indicate a violation of tax legislation by the taxpayer. When such facts are found, the inspectors are engaged in collecting evidence of the offense. In case of refusal to present documents, the tax inspector has the right to carry out the procedure of compulsory withdrawal.
Step 4
Get a certificate of the audit from the inspection inspectors on the day it is drawn up. Remember that you cannot deviate from receiving it, since they can be sent to you by certified mail. It is also worth noting that from the moment the results are received, the tax authority does not have the right to carry out any actions regarding the taxpayer as part of an on-site audit.
