The Tax Code establishes a clear distinction between the procedure for conducting various types of audits! including the location of the tax audit.
In accordance with subparagraph 20.1.4 of paragraph 20.1 of Article 20 of the Tax Code of Ukraine! regulatory authorities have the right to conduct inspections and reconciliations of taxpayers (except for the National Bank of Ukraine) in accordance with the legislation! including after carrying out customs control and/or customs clearance procedures.
Chapter 8 of Section II of the Code of Criminal Procedure of Ukraine defines
The types of inspections Actual tax inspection that may be mint data conducted by regulatory authorities! as well as the order and procedure for conducting them. At the same time! the provisions of the Code of Criminal Procedure of Ukraine in this part also establish certain rules of conduct when conducting an inspection for both the subject of government authority and the taxpayer! compliance with which is required to ensure a balance between public and private interests.
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The provisions of this chapter of the Tax Code of Ukraine establish a clear distinction regarding
Actual tax inspection the procedure for conducting how is artificial intelligence changing the recruitment process? certain types of audits! in particular! regarding the place of tax audits .
Thus! according to paragraph 75.1 of Article 75 of the Code of Criminal Procedure of Ukraine! regulatory authorities have the right to conduct office! documentary (scheduled or unscheduled; on-site or off-site) and actual inspections.
According to the content of subparagraph 75.1.3 of paragraph 75.1 of asb directory Article 75 of the Tax Code of Ukraine! an inspection carried out at the place of actual conduct of activities by a taxpayer! the location of economic or other objects of ownership of such a taxpayer is considered to be actual.
