On the issue of exhaustiveness of the inspection order

Abstract

Problem setting. The article, based on the analysis of the practice of the Supreme Court, considers the issue of the exhaustiveness of the order of the tax audit. Emphasis is placed on the erroneous practice of the Supreme Court, according to which a taxpayer who believes that the procedure and grounds for a tax audit have been violated must protect his rights and legitimate interests by not allowing officials of the controlling body to such an audit. Target of research. The purpose of the article is to analyze the question of the exhaustiveness of the order of the tax audit. Article’s main body. It is proved that the documentary on-site and actual inspection begins on the day specified in the specific date in the order. It is possible to carry out the control settlement operation before the beginning of carrying out check, but after acceptance of the order. The period of time between the date of issuance of the order and the date of the start of the inspection is not regulated. From the date of the start of the inspection specified in the order, the possibility of conducting a control settlement operation is not provided. Thus, an order is an individual act that is exhausted by its execution or is exhausted by the expiration of a certain period. At the same time, if the order is exhausted by execution, then we should talk about the implementation of the order to conduct an inspection. It is impossible to implement the order by application, as stated in the Resolution. If the inspection is not started on a specific date specified in the order as the start date of the inspection, the order expires after the expiration of the term and is not implemented. Conclusions and prospects for the development. It is noted that the order to conduct an inspection determines the legality of its conduct. It is emphasized that the legal position of the Supreme Court, formed in the Resolution on case № 826/17123/18, in terms of the implementation of the order to conduct an inspection does not comply with the provisions of the Tax Code of Ukraine and the CAS of Ukraine.