, DESK CONTROL: WHAT A TAXPAYER NEEDS TO KNOW
Desk control is control by the tax authority, which is carried out without the direct participation of the taxpayer based on the analysis of tax reports and other available information.
What does the tax authority check?
The following data are compared:
• tax reports and information available from the tax authorities;
• Government information systems and data from other government agencies;
• information about the taxpayer's activities obtained from various sources.
, If discrepancies are identified
A notification of discrepancies is sent to the taxpayer, except in certain cases provided for by the Tax Code.
After receiving the notification, there are two main options:
✅ Agree with the discrepancies
It is necessary to eliminate the identified violations: submit appropriate tax reports, pay the necessary amounts of taxes and penalties, or perform actions provided for by law.
❌ Disagree with the discrepancies
You can submit an explanation to the tax authority indicating the reasons for the disagreement and, if available, a list of supporting documents.
Important: when executing a notification, the tax authority does not have the right to request documents to provide an explanation.
But there are exceptions
The legislation provides for cases where an explanation cannot be provided, in particular for certain transactions involving fictitious transactions, invalid transactions, or the absence of actual performance of work, provision of services, or shipment of goods.
At the same time, if the court establishes the actual purchase of goods, works or services, the provided restriction does not apply.
What happens if the notification is not executed?
In case of non-fulfillment of the notification, the measures provided for by the Tax Code may be applied, including:
Suspension of spending operations on bank accounts;
🧾 suspension of electronic invoice statements;
In some cases, access to Internet resources and the Internet site of a foreign company is restricted.
In addition, the tax authority has the right to conduct a tax audit on the identified discrepancies if the notification is not executed within the prescribed period or it is required to confirm the accuracy of the reasons indicated in the explanation.
The main rule: if you receive a notification of discrepancies, do not ignore it. First, carefully study these discrepancies, determine the reason and promptly execute the notification or provide a reasoned explanation.
Knowledge of tax procedures helps businesses respond to tax authorities' requirements in a timely manner and reduce the risks of tax disputes.
