When conducting desk audits, the right of tax authorities to enter the taxpayer’s territory, inspect its territory and building, request documents from the taxpayer and seize documents and objects is excluded.
Resolution No. 132 of the Cabinet of Ministers dated March 13, 2024 “On introducing amendments and additions to the Regulations on the procedure for organizing and conducting tax audits, approved by Resolution of the Cabinet of Ministers No. 1 of January 7, 2021, in connection with the simplification of the procedure for conducting desk tax audits” was adopted.
When conducting desk audits (with the exception of desk audits when reimbursing (returning) VAT amounts), tax authorities are deprived of the following rights:
• enter the taxpayer’s territory;
• inspect its territory and buildings;
• request/request documents from the taxpayer;
• seize documents and objects.
The document was published in the National Legislation Database and came into force on March 14, 2024.
