Procedure of Tax Audit
At the beginning of the meeting, the auditor obtains more information about:
accounting records
economic activities
identify the person responsible for the tax audit process issues
working premises
Auditor completes tax audit, preparing decisions on tax audit results, which includes information about accounting, taxes, fees and other payments specified by the State payment calculation and allocation of budget accuracy and compliance the examination of the legislation.
The Duration of The Tax Audit
Tax audit must be completed and a decision must be made on the tax audit results in 90 days from the date of the initiation of the tax audit
If additional information is necessary and tax audit cannot be completed within the specified time period, the general director of State Revenue service may extend the decision deadline for 30 days
The total tax audit period cannot exceed 120 days.
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