What is a desk check of a declaration, what is its purpose, what documents can be requested by the tax authority during such an audit, and what are the taxpayer's rights when conducting a desk check under current legislation?
Desk check of a tax return is a form of tax control carried out by tax authorities without leaving the taxpayer's territory. It is carried out by analyzing the submitted documents and information contained in declarations, accounting statements and other sources of information.
The purpose of the audit is to verify the correctness of the calculation of taxes, the timeliness of their payment and compliance with legislation. The tax authorities have the right to verify the correctness of filling out the declaration, the completeness of the reflected income and expenses, the validity of the benefits and deductions applied.
As part of the desk check, the tax authority may request additional documents and explanations necessary to confirm the information specified in the declaration. Such documents include primary accounting documents, accounting registers, contracts, invoices, payment orders, and other documents confirming the stated amounts of income and expenses.
A taxpayer has a number of rights when conducting a desk check. Firstly, he has the right to submit written objections regarding the revealed violations. Secondly, the taxpayer may require clarifications from the tax authority on the procedure for calculating and paying taxes. Thirdly, the taxpayer is given the right to appeal the decisions of the tax authority to a higher tax authority or court.
Desk check is an important tool of tax control aimed at ensuring the legality and transparency of taxation. At the same time, the taxpayer's rights are aimed at protecting his legitimate interests and preventing unjustified claims from the state.