Minrevenue reports
Article 78 of the Tax Code sets circumstances in which the documentary unscheduled inspection takes place. This is referred to in the Journal of Minrevenue.
Amended by Law # 657, this article provides from 01.01.2014 with additional circumstances on the failure of the taxpayer to provide an explanation and documentary evidence on the written request of the supervisory authority within 10 working days.
In particular, if the results of inspections of other taxpayers or receiving tax information facts are revealed, indicating possible violations by this payer the tax and other legislation, including possible violations specified in the request. If you find an incorrect data in tax returns filed by the taxpayer, the query points out these facts and a declaration in which they were found.
