Distinctions of legal regulation of the procedures for conducting an in-house audit and appealing its results during the isolation period
The article is devoted to the analysis of current legal and theoretical problems related to the process of legal regulation of the procedure
for conducting an in-house inspection and appealing its results during quarantine. Peculiarities of legal regulation of the procedure
for conducting a tax audit and in particular the financial sphere are considered.
The main form of tax administration is tax audit. This form of control is the most effective for detecting and collecting the full
amount of tax liabilities.
Depending on the types of tax control, the content of the tax audit includes research of tax accounting documents and reporting,
which reflects the results of financial and economic activities of taxpayers during the reporting period, inspection of premises used or
related to the maintenance of taxable objects and other forms of tax control.
A moratorium on documentary and factual inspections has been introduced in connection with the spread of COVID-19 in
Ukraine. In addition, the legislation provides for the possibility of in-house inspections of tax reporting during quarantine.
As part of in-house inspections, taxpayers began receiving requests for information. These requests relate, first of all, to the verification
of the essence of the declared indicators, which according to the Tax Code of Ukraine is not the subject of in-house inspection.
Thus, the relevant requests of the supervisory authorities are an attempt to conduct a documentary inspection during the period of the
ban on its conduct.
Therefore, there is a risk that the response to such requests may result in unreasonable accruals.
In accordance with tax legislation and case law, verification of the correctness of the declaration of certain indicators of tax
reporting is the subject of in-house audit, while the analysis of documents is essentially the subject of documentary audit. Thus, the verification
of tax reporting indicators in essence during quarantine measures is an excess of the powers of the tax authorities of Ukraine.
Therefore, such actions of the tax authorities are illegal. A scientific analysis of some theoretical issues, the solution of which is
related to the improvement of the legislation of Ukraine governing this area of relations.