Seizure of documents and items such as samples is allowed during mobile tax inspection and operational tax control.
During a mobile tax inspection, if additional time is required to study the documents and items that are the subject of the inspection and submitted for tax calculation, if violations of legislation are identified in those documents, or if these violations are related to items, the official of the tax authority conducting the inspection Article 42 of the Tax Code may take as samples the documents and items submitted accordingly. The taking of documents and items such as samples given by the taxpayer to the official conducting the inspection is carried out by the reasoned decision of the head of the tax authority (his deputy).
For what purposes are samples allowed?
When conducting a mobile tax inspection, items such as samples are taken for the following purposes:
- for the purpose of checking the value of the goods (services, works) mentioned as expenses deducted from the income, in accordance with their indicated indicators (physical and quality indicators, origin, type and other indicators);
- verification of compliance of the income obtained and recorded from the provision of goods (services, works) with the physical and quality indicators, type, origin and other indicators of those goods (works, services);
- for the purpose of determining the market prices of goods (services, works);
- violation of tax legislation, as well
- marked with a false excise stamp or not marked with an excise stamp,
- of goods marked with false mandatory marking or not marked with mandatory marking,
- for the purpose of proving the storage, import and sale of religious literature (in electronic and paper carriers), audio and video materials, information and goods, and other information materials with religious content, which should be marked, but not marked;
- in other cases for the purpose of proving the violation of tax legislation.
When a mobile tax inspection is carried out, the official of the tax authority conducting the inspection (in the cases and purposes specified by the legislation for taking items as samples) must provide written information to the head of the tax authority or his deputy on the same day, on the condition that the items are taken as samples. After receiving the information, this information is examined by the head (deputy head) of the tax authority and an appropriate decision is made. The form of the decision is approved by the executive authority.
Items taken as samples are packed by an official of the tax authority depending on their characteristics, and if necessary, sealed by the inspector. The scope, amount and other conditions related to the sampling of items are based on the standards and regulations in force in the AR territory. Items taken as samples may be taken for a period not exceeding 30 days, taking into account the time necessary for examination.
Examples of items:
- if it does not lose its consumer properties, it is returned to the taxpayer;
- if it loses its consumer properties, its cost is paid by the tax authority.
What processes are used to collect documents and samples?
- Certified copies of documents are taken by the taxpayer.
- Collection of items such as documents and samples takes place during the taxpayer's business hours.
- It is prohibited to take other documents and things that are not necessary during the mobile tax inspection.
- Collection of documents and sample items is carried out in the presence of the persons whose documents and items are taken or their representatives. If necessary, an expert can be invited to participate in this process.
- The official of the tax authority submits the reasoned decision of the head of the tax authority (his deputy) on the seizure until the process is completed. Explains their duties and rights to participants.
- A protocol is drawn up on the taking of documents and items such as samples. (Article 48 of the Tax Code)
- A copy of the protocol is given to the person whose documents and belongings are taken. This is recorded in the protocol and confirmed by the signature of the person whose documents and belongings were taken.
- If the taxpayer does not provide documents and items such as samples during the mobile tax inspection, a refusal act is drawn up and the said act is signed by the officials of the tax authority, other persons participating in the inspection (observers, experts, specialists), as well as the taxpayer or his representative. .
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