General Rules of Tax Control
Under Article 255 of the Tax Code, tax control over a person’s activity is exercised only by the tax authority — other supervisory and law-enforcement bodies are forbidden from doing so. The control procedures must not, within reasonable limits, disrupt the usual rhythm of the person’s activity or halt it. The forms of tax control are current control and a tax inspection. Control proceeds without a judge’s warrant, except in cases directly provided for by the Code; without a warrant it is prohibited to re-examine an already examined issue for the same period, except on issues for which the person submits an amended declaration for the examined period. Where necessary, a specialist or expert may be invited, and an inspection initiated at the taxpayer’s request proceeds without a warrant.
Cameral and Field Inspections
Under Article 262, a tax inspection may be cameral or field. A cameral inspection is conducted on the basis of an order of an authorized officer of the tax authority, on a specific issue, without visiting the place of activity — on the basis of information held by the authority, the taxpayer’s explanations and accounting documents; where errors are found, an inspection act is drawn up. A field inspection is conducted on the basis of a decision of an authorized officer: the taxpayer must be given written or electronic notice at least 10 working days before it begins, and the inspection must start no later than 30 days after delivery of the notice — otherwise the notice is deemed invalid. A field inspection may be full or thematic and may include current-control procedures.
Deadlines and the Taxpayer’s Duties
A field inspection may last no more than 3 months and, where necessary and with the consent of the head of the Revenue Service, may be extended by up to 2 additional months. The taxpayer must provide the inspectors with the same working conditions as ordinarily exist for it. An authorized officer may request a certified copy of accounting documents and, if the request is not fulfilled, remove the original, which is returned to the taxpayer upon completion of the inspection; a removal protocol is drawn up. Where continuation is impossible due to force majeure, the inspection may be suspended and resumes as soon as the circumstance is eliminated; in a multi-stage inspection, an interim act is drawn up after each stage. Preparation therefore means an orderly document file and ready copies.