The tax office representatives are obliged to have the inspection referral document
The tax Service carries out the inspection in two ways: scheduled and unscheduled. In case of the scheduled inspection the taxpayer is warned about the upcoming inspection 10 days in advance. As the head of Transcarpathian STS Vasyl Ivancho informed at the regional television broadcast, with this type of inspection there does not occur any misunderstandings.
The situation is different with the factual or unscheduled inspection. But even in this case the tax service representative is obliged to have the referral document that indicates the last name or the name of the object that is to be audited. The referral is written on the official’s name whose data must coincide with the official card confirming identity.
The tax officer is obliged to present both of these documents to the taxpayer upon request, emphasizes Vasil Ivancho. The controller is obliged to sign in the registration book in order to record his presence on the object.
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