Companies and entrepreneurs can prepare for an audit in advance using automation capabilities. Let’s consider the features of preparing for the inspection.
1. The audit is conducted at the place of the business entity or its separate divisions, or at the premises of the tax authority in cases expressly provided by law. From practice: if the address where the entrepreneur (office) actually is located does not coincide with the location registration address, and the inspectors came to the “unregistered address”, in principle, there is every reason not to allow them to be verified, as the place of activity may such is legally considered only after it is registered appropriately.
2. Planned and unscheduled activities are carried out during the working hours of a business entity, established by the internal labor regulations. Recommendation: an internal document on the enterprise should determine the schedule. For example, having set a work schedule by 5:00 p.m., if they come to you with a check-out at 5:00 p.m., you may not let the inspectors enter the building by presenting this document.
3. Planned or unscheduled verification should be carried out in the presence of the head or his deputy, or an authorized person of the business entity. Recommendation: a local act should be issued by the company in which to determine the “initial communication procedure” with inspectors and proxies, in addition to the director. Based on the order to issue the relevant power of attorney, and not just “general”, but specifically on the representation of the company during inspections.
4. Supervisory bodies and business entities have the right to fix the process of events or each action through audio and video equipment, without interfering with the implementation of such an event.
5. Officials of the supervisory authority are required to protect the commercial secret of the enterprise. Information, access to which is limited by law and obtained by an official of the control body during inspections, can be used exclusively in the manner prescribed by law. Recommendation: each business entity should issue a local act on the enterprise, in which to determine: what information will be related to commercial information, the procedure for access to it, and disclosure. As a rule, this is an order for the enterprise.
If the controller does not fulfill the requirements regulated by the current legislation while conducting the audit, does not provide the necessary documents, or if they are drawn up in violation of the requirements of the current legislation of your country, then this is a legitimate reason for not allowing inspectors to check, which should be properly recorded.
In this case, we recommend applying not only the photo and video recording of the process, but also drawing up an inter-local act on the enterprise regarding the fact of inadmissibility for verification, under which the present employees will sign, and then send all this to the authorities of the relevant body. This will protect against subsequent “unauthorized” audits.