HOW TO PROPERLY PROVIDE DOCUMENTS DURING A TAX AUDIT
First and foremost, it should be noted that officials of controlling (tax) authorities are prohibited from requesting documents from a taxpayer in cases not provided for by the Tax Code of Ukraine. The taxpayer, in turn, is obligated to provide officials of the controlling authorities with all documents in full that belong to or are related to the subject of the audit. This obligation arises once the audit has begun.
Documents that contain commercial secrets or are confidential must be submitted separately, indicating the specific official who receives them. The transfer of such documents for inspection, review, and their return is formalized by an act in a free form, signed by the tax authority’s official and the taxpayer.
During audits, officials of the controlling authority have the right to obtain duly certified copies of primary financial, business, accounting, and other documents that may indicate concealment (understatement) of taxable items, non-payment of taxes, fees, or charges, or violations of other legislation overseen by tax authorities. Such copies must be certified with the taxpayer’s or authorized person’s signature and sealed (if a seal is available).
At the same time, such a request for copies must be submitted by the tax official no later than 5 working days before the end of the audit.
We also draw attention to the fact that, according to tax legislation, seizure of originals of primary, financial, business, accounting, or other documents is prohibited, except in cases provided for by criminal procedural law.
The receipt of document copies must be documented with a list/inventory. A copy of this inventory, prepared by the officials of the controlling authority, must be delivered to the taxpayer or their legal representative against a signature.
It is also important to maintain continuous communication with auditors during the audit and to provide timely and complete responses and explanations to the requests received during the audit. This will allow the company to present its position at the audit stage, avoid unjustified additional assessments, and properly prepare objections to the audit report.
05.10.2023
Tax audits 2023
