DISAGREE WITH THE FINDINGS OF THE TAX AUDIT: HOW TO ACT?

According to item 86.7 of Art. 86 of the Tax Code of Ukraine (hereinafter - the Code) provides that in case of disagreement of the taxpayer or his representatives with the conclusions of the audit or facts and data set out in the act (certificate) of the audit (except for unscheduled documentary audit conducted in accordance with paragraph 78.1. 5 item 78.1 of article 78 of the Code),

they have the right to submit their objections and additional documents and explanations, including, but not limited to, documents proving the absence of guilt, mitigating circumstances or circumstances exempting from financial liability in accordance with this Code, to the controlling body that conducted the taxpayer's inspection within 10 working days from the day following the day of receipt of the act (certificate). Such objections, additional documents and explanations are an integral part of the audit materials.

Subparagraph 86.7.1 of Article 86.7. 86 of the Code states that the inspection report, objections to the inspection report and / or additional documents and explanations, if submitted by the taxpayer in the manner prescribed by this paragraph (hereinafter - inspection materials), are considered by the commission of such supervisory body to consider objections and explanations acts of inspections (hereinafter - the Commission for Review of Objections), which is a permanent collegial body of the supervisory body.

The composition of the commission and the procedure of its work shall be approved by the order of the head of the controlling body. Review of inspection materials is carried out by the Commission for Review of Objections of the supervisory authority within 10 working days following the day of receipt of objections to the inspection report and / or additional documents and explanations in accordance with this paragraph. clarification of circumstances that were not investigated during the audit and specified in the objections, additional documents and explanations), and the taxpayer is sent a response in the manner prescribed by Article 42 of this Code.

According to paragraphs. 86.7.2 § 86.7 Art. 86 of the Code stipulates that in case of receipt from the taxpayer in the manner prescribed by this paragraph objections to the act of inspection and / or additional documents and explanations, the supervisory authority must notify the taxpayer of the place and time of consideration of audit materials. Such notice shall be sent to the taxpayer within two working days from the date of receipt of the objection and / or additional documents and explanations, but not later than four working days before the date of their consideration.

The norm of paragraphs. 86.7.3 § 86.7 Art. 86 of the Code states that the taxpayer has the right to participate in the review of audit materials in person or through his representative. The taxpayer has the right to provide written and / or oral explanations about the subject of the audit directly during the review of the audit materials. The absence of the taxpayer or his representative, notified in the manner prescribed by this article about the time and place of the review of the audit materials, is not an obstacle to the review of the audit materials.