The visit of tax officials is not the most pleasant event, but it can bring a minimum of problems if you prepare for it correctly. It is equally important to choose the most appropriate behavior model in order to avoid problems arising.
The main features of behavior during a tax audit
The most common mistake that taxpayers make is pointing out the inspector's mistakes before making an inspection decision. Especially often it happens that the employee of the service is pointed out the mistakes and violations made by him directly during the "event". Keep in mind that in this case, the inspector, at best, may start to find fault with other trifles, and at worst, he will appoint additional control, which will significantly complicate your life. That is why it is recommended not to point out to the inspector his mistakes, but only to fix them - of course, in the presence of witnesses. Draw up memoranda and reports on violation of the verification process. In this case, later, if there are claims from the tax service, you can not only sue or complain about the inspector to his superiors, but also provide an evidence base.
Behave in a polite and correct manner. Rudeness and refusal to cooperate will not play into your hands at all and can cause unnecessary problems that, with proper communication with the inspector, probably would not have arisen. This is especially true when the taxpayer flatly refuses to present certain documents. Of course, such requirements are not always legitimate, but you must remember that the decision on this is made by the court. There is a risk that you will face just charges and suffer losses as a result. Therefore, it is better to calmly cooperate with the examiner, and not try to prove to him that he is wrong.
What to do during an incorrectly conducted tax audit
Unfortunately, sometimes the requirements of the inspectors go beyond all boundaries, as well as the violations that they commit. You may be required to draw up analytical documents and conclusions, which must be dealt with by the inspectors themselves, to collect an unreasonably large package of documents in a very short time, etc. In some cases, the requirements of the inspectors are impracticable, and their behavior is offensive. If you are faced with such a situation, choose the correct behavior model.
It is strictly forbidden to give bribes to the inspectors, threaten them, insult them. This behavior can only exacerbate the situation. The best option is to draw up an appeal immediately after detecting violations during the audit, which will indicate all the mistakes made by the tax service employee. If the inspector refuses to sign this document, you need to draw up an appropriate act and transfer it to the immediate superiors of this employee. This will be correct and legal, and therefore will not entail additional problems.
