In the life of any company, the day comes when the tax inspection decides to conduct a check. Tax inspectors must observe the norms of the Tax Code during inspections and do not exceed their authority. It is for this purpose that the head and the accountant of the company need to know their rights and the rights of the controllers, so that the audit is conducted within the framework of the law and its results are correct.
Field tax audit cannot last more than two months. However,be extended to four, and in some situations – up to six months. The tax code lists a number of cases in which a check can be suspended one. For example, the head of the inspection or his deputy shall have the right to suspend the on-site inspection for the discovery of documents (information) to the counterparty or other persons possessing documents (information) concerning the activities of the audited taxpayer company.
By the way, about counterparts
Inspectors have the right to demand from them only documents or can conduct oral surveys?The tax authorities have the right to call as witnesses persons who may be aware of any circumstances that are relevant for tax control. In other words, yes, inspectors can interrogate counterparties orally. However, to confirm oral information, they will need documents.Documents are known to be transmitted in the form of copies.
If the company has submitted not copies, but original documents, this is considered a violation?
- Indeed, in accordance with the Tax Code, the submission of documents on paper is made in the form of copies certified by the person being checked. The tax inspection has the right, if necessary, to familiarize themselves with the original documents. The question of presenting originals is ambiguous, but there is arbitration practice in favor of companies.
- Tax authorities have the right to request documents in accordance with established forms. The established forms of documents provides for the reflection in them only of the information that is necessary for the purposes of tax control.
- In accordance with the rules of record keeping in the federal executive authorities, 5 a copy of the document is a document that fully reproduces the information of the original document and its external signs that have no legal effect.
According to the experts, when preparing and preparing documents, the requisites include a note on the performer. On the back of the last sheet of the document there is a location of a mark about the performer of this document (initials and surname of the performer and his telephone number). Thus, copies made on drafts cannot be submitted, the sheets must completely repeat the original documents.