Thus! unlike an actual audit! a documentary audit is conducted on the basis of tax declarations (calculations)! financial! statistical and other reporting! tax and accounting registers! the maintenance of which is provided for by law.
Which is covered primary documents used in accounting
Tax accounting and related to the calculation and payment of taxes and fees! as well as documents and tax information received by the tax authority! including the results of audits of other taxpayers! timeliness! reliability! completeness Which is covered of the calculation and payment of taxes and fees. In contrast! an actual audit does not provide moj data for control over the calculation and payment of taxes.
Thus! the Supreme Court in its resolution of March 2! 2023 in case No. 380/13375/21 draws attention to the fact that the peculiarity of factual inspections and their difference from all other inspections conducted by tax authorities is that during their Which is covered conduct! not accounting documents are checked! but the correctness of the actual actions (actual Which is covered state of affairs) of the business entity. Therefore! such an inspection is carried out not at the 30 advantages of hubspot as a crm location of the taxpayer (the location of the management body)! but namely at the place of actual conduct of the taxpayer’s activities! the location of economic or other objects of ownership of such a taxpayer .
According to the established and consistent practice of the Supreme Court! the unlawfulness of the consequences of a tax audit established by the courts as a result of a violation of the procedure for conducting it is a sufficient and independent basis for the cancellation of decisions made based on the results of its conduct ! which makes it impossible to move on to the essence of the tax offenses underlying them.
However judicial practice in this category of cases is very heterogeneous
Unfortunately! the judicial branch of power quite often does not take into asb directory account the fact that officials and employees of regulatory bodies are obliged! in particular! to comply with the Constitution of Ukraine and act exclusively in accordance with this Code and other laws of Ukraine! other regulatory acts; to prevent violations of the rights and legally protected interests of citizens! enterprises! institutions! organizations (subparagraphs 21.1.1 ! 21.1.4 of paragraph 21.1 of Article 21 of the Code of Criminal Procedure of Ukraine ).
