Publication date: 11.06.2024
Procedure for conducting tax audits: rights and obligations of taxpayers
Conducting tax audits is an integral part of the functioning of the tax system. They are aimed at ensuring compliance with tax legislation and identifying possible violations. It is important for taxpayers to know their rights and obligations during such inspections in order to protect their interests and avoid illegal actions by tax authorities.
Tax audits can be scheduled or unscheduled. Scheduled audits are conducted according to the schedule approved by the tax service, while unscheduled audits may be initiated if there are suspicions of violations of tax legislation. In any case, taxpayers must be notified in advance of the audit, except when it is expressly prohibited by law.
One of the main rights of taxpayers during a tax audit is the right to legal protection. Payers have the right to seek advice from a lawyer to receive professional assistance and protection of their interests. An online lawyer can provide operational assistance, which includes a legal opinion on the legality of the actions of tax authorities, assistance in preparing the necessary documents and representation of the client's interests during the audit.
Taxpayers also have the right to review the grounds for the audit and to receive copies of documents confirming its legality. These can be orders, orders and other documents that must be provided by the tax authorities at the request of the payer. It is important to know that any actions of tax inspectors must be documented and substantiated.
During a tax audit, taxpayers are required to provide access to documents and information necessary for the audit. This includes accounting books, financial statements, contracts and other documents confirming financial transactions. At the same time, payers have the right to protect commercial secrets and confidential information. In case of disputes regarding the amount of information provided, it is advisable to seek the advice of a lawyer who will provide written advice and help resolve the issue.
After the completion of the tax audit, the tax authority is obliged to draw up an audit report, which indicates the detected violations or their absence. Taxpayers have the right to familiarize themselves with this act and, in case of disagreement, file an objection. The consultation of a lawyer at this stage is extremely important, as a lawyer will help to draw up well-founded objections and prepare the necessary documents for their submission.
In case of detection of violations of tax legislation, the tax authority may impose fines. Taxpayers have the right to appeal these decisions administratively or judicially. The help of a lawyer online allows you to quickly prepare a complaint and represent the client's interests in court. A legal opinion provided by a lawyer can be a powerful piece of evidence at trial.
It is also important to remember the deadlines for submitting objections and appealing the decisions of tax authorities. Legislation establishes specific terms during which taxpayers can file complaints and objections. Compliance with these terms is key to ensuring the protection of your rights.
In conclusion, the procedure for conducting tax audits includes a number of rights and obligations for both tax authorities and taxpayers. Knowing your rights and getting legal help in a timely manner is the key to successfully protecting the interests of payers. Lawyer consultation, legal opinion and online lawyer assistance are important tools for providing legal support and effective resolution of issues related to tax audits. A lawyer's written consultation will allow you to save all the important recommendations and ensure confidence in the correctness of your actions.
