Tax Audits

Audit types

Documentary (desk/scheduled/unscheduled) and factual (on-site). For FOPs typical — desk audits on declarations and unscheduled on complaints.

Unscheduled grounds

Customer/employee complaint, tax discrepancies in reporting, underpayment per prior acts, law-enforcement requests.

Your rights

Demand the audit order and IDs; deny access without documents; provide copies not originals; protocol — with your written objections.

Preparation

Declarations on time, primary docs (acts/invoices) for 3+ years, bank statements, income ledger for single tax. Diia.Taxes — current status.

Appealing

Objection to the act — 10 days; administrative appeal to higher tax authority; then court. Fines are often reduced on appeal.