entrepreneur Tax audits are mandatory operation, but rather unpleasant for the person accountable, because the risk of detection of some distortion and error is large enough.Moreover, each entity should be clearly aware of their rights and responsibilities, and to remember that ignorance is no excuse.
entrepreneur Tax audits may be carried out only once a year, and during the last three months of the end of the calendar year.In case of violation of any rights of the employer can apply to the tribunal for justice.However, such re-examination is considered only if it is carried out on one type of tax and for the same period.Tax audit firm can be outgoing and a desk.Term fielding of around two months, and the period for an internal review must not exceed a month.
course, presupposes the existence of any rule exceptions.So, the time allotted for review, can be increased if:
- individual entrepreneurs are composed of individual units;
- detected error information requires additional verification procedures;
- client documents were delivered at the wrong time or in full;
- unforeseen circumstances, such as fires, natural disasters and so on.
In this case, you can count on an extension of up to four months or even six months.And at the end of the tax service employee checks mandatory return all the original documents of the company referred to it earlier.If the site inspection was carried out on the territory of the individual entrepreneur, he shall ensure that all participants check left his property.
In practice, often accountant do not have time in time to prepare all the documents for verification.As a way out of the situation, you can try to negotiate with the tax authority to postpone it to a later date.Of course, the final answer is entirely dependent on your reputation and personal relationship to the head of the company.As a rule, allowed to postpone the process stages in one quarter, since it does not require major changes in the schedule, which is set in advance.
Tax audits entrepreneur can be postponed to another time only if there is serious reason, such as vacation or sick leave the chief accountant.It really is considered to be a valid reason, as throughout the audit tax service is directly in contact with the chief accountant.Many businesses go on a little trick.For example, if the documentation is absolutely not ready to surrender to the tax inspector, the manager may decide to send the accountant on vacation or on a business trip.Thus he wins time to fully prepare.To this end, the entrepreneur sends a letter of request to the tax authority with an explanation of the causes and presentation of evidence.
tax audit companies must be justified by certain documents.Thus, the inspector is obliged to submit two documents simultaneously:
- certificate to allow checks.
- permission to perform a particular test.
If given only one document, the head of the organization has the right to refuse the inspector and submit the required documents.This action is fully justified and should not be perceived as disrespect for the law or resistance.
entrepreneur Tax audits are mandatory, so cooperation with the inspection welcome.Any obstruction can be regarded as acts of resistance to the existing legislation.Then, the tax office has the right to apply to law enforcement agencies for help, and the check will be carried out by force.
