Taxpayer's appeal as a ground for an audit

Is the basis for conducting a documentary unscheduled tax audit the request (application) of a taxpayer (legal entity, individual entrepreneur) to conduct it?

Based on the taxpayer's application for an audit, a documentary unscheduled audit is conducted after the decision of the head of the supervisory authority, which is formalized by an order.

At the same time, the controlling authorities are prohibited from conducting documentary unscheduled audits provided for in subparagraphs 78.1.1, 78.1.4, 78.1.8 of the Tax Code if the issues that are the subject of such an audit were covered during previous audits of the taxpayer.

Paragraph 78.1 of the Tax Code sets forth the grounds for conducting a documentary unscheduled tax audit.

Restrictions on the grounds for conducting tax audits of taxpayers, as defined by the TCU, do not apply to audits conducted at the request of the taxpayer (paragraph one of clause 78.2 of the TCU).

Subpara.¹⁹¹. 1.1 of the TCU defines the list of functions of the controlling authorities, as defined by subpara. 41.1.1 of the TCU, and state tax inspections. The function of control and inspection work is assigned exclusively to the controlling authorities of the regional and central levels.

The controlling authorities are the tax authorities (central executive body implementing the state tax policy, its territorial bodies) - for compliance with tax legislation (except as specified in sub-clause 41.1.2 of the TCU), legislation on the payment of a single contribution, as well as compliance with other legislation, control over the implementation of which is vested in the central executive body implementing the state tax policy or its territorial bodies (sub-clause 41.1.1 of the TCU).

The head (his/her deputy or authorized person) of the supervisory authority makes a decision on conducting a documentary unscheduled audit, which is formalized by an order (para. 78.4(1) of the TCU).

In other words, based on the taxpayer's application for an audit, a documentary unscheduled audit is conducted after the decision of the head of the controlling authority, which is formalized by an order.

At the same time, the supervisory authorities are prohibited from conducting documentary unscheduled audits provided for in subparagraphs 78.1.1, 78.1.4, 78.1.8 of the Tax Code if the issues that are the subject of such an audit were covered during previous audits of the taxpayer (subparagraph 2 of paragraph 78.2 of the Tax Code).