Tax Inspections: Preparing, Conducting, and Appealing against the Results
Tax inspections are the pain in the neck of every entrepreneur in Ukraine. It is impossible to know about unscheduled inspections in advance, so when Day X comes, we are always unprepared and would do anything just to end it quickly and with minimal losses. However, there are some factors that allow avoiding the inspection or at least postponing it.
Andriana Oleinik, attorney and LAWYERS LIVE YouTube channel host, discussed this subject with tax experts: Director of the Legal Department and partner of the Colares Legal Panel Aleksandr Vovk and tax adviser Konstantin Nosov. Among other things, Aleksandr told that sometimes, fairly simple actions can help get out of difficult situations. For example, the inspection cannot be undone, but it can be postponed. This will happen in the event that the director or chief accountant goes on leave and there actually is no authorized person to sign an inspection schedule notification.
Another option is if the documents were lost before the scheduled inspection. In this case, you have to report it within five days to the regulatory authorities. As a result, a commission will be sent to the enterprise to conduct the internal investigation, to draw up a completion certificate, and send it to the SFS authorities. Sometimes, in order to avoid the inspection of certain documents, the owners can entrust them to the custody of lawyers, which allows delaying the inspection.
A number of issues discussed were devoted to the topic of fictitious entrepreneurship (Article 205, Article 212 of the Criminal Code of Ukraine) in the context of desk audit of tax authorities, exerting pressure on taxpayers, and blocking the activities by the tax police as one of the ways of assisting the illegal takeover.