Seizure of documents and items such as samples is allowed during mobile tax inspection and operational tax control. When a mobile tax inspection is conducted, if additional time is required to study the documents and items that are the subject of the inspection and are submitted for tax calculation, if violations of the legislation are identified in those documents, or if these violations are related to items...
Mobile tax inspection is carried out directly in the territory where the taxpayer carries out his entrepreneurial activity. During the mobile tax inspection, the information obtained by the tax authorities is examined on the basis of information obtained from external sources - mass media, financial institutions, banks, as well as various control bodies. What are the forms of mobile tax inspection? There are 2 forms of mobile tax audit. Next and out of the ordinary….
What is a cameral tax audit? In this article, we will talk about mobile and camera tax audits. Tax authorities conduct tax audits using various methods. The main direction of tax control is checking the correctness of tax returns. During tax audits, information from past and current reports is checked in order to determine the facts of debt or overpayment. Camera tax audit and mobile tax audit...
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