The taxmen decided to remind that the TCU does not ban to conduct the document and in-house tax audit simultaneously, LIGA ZAKON reports.
The Head Office of the State Fiscal Service in Dniptopetrovsk Region informs that the in-house and document audits are conducted by the regulatory bodies within their authorities exclusively in case and under the procedures, established by NCU, and the actual audits – NCU and other laws of Ukraine, the supervision over which is entrusted to the regulatory bodies.
TCU did not envisage restrictions on conducting the in-house, document and actual tax audits of business entities simultaneously.
Therefore, the regulatory bodies have the right to simultaneously conduct several types of tax audits of business entities, for example, the scheduled and unscheduled onsite tax audits.
The specified information is placed in the explanation to Section 136.07 of the module “TAX KNOWLEDGE BASE”.