Individual entrepreneur M.N.S sent an appeal to the Business Ombudsman with a complaint about the audits carried out by the tax inspectorate of the Pskent region.

As it was established, an individual entrepreneur was engaged in retail trading activities at a trading point; on-site tax audits were carried out in his activities on October 17 and November 23, 2023.

However, according to paragraph 18 of the Regulations on the procedure for carrying out inspections and preventive measures in the activities of business entities by regulatory authorities, the responsible employees of the regulatory authority, before starting the inspection:

🔹introduce the head of the business entity (the person acting as the manager) for the purpose of inspection;

🔹present him with an official ID and a special ID giving the right to conduct an inspection;

🔹provide throw signature copies of documents that are the basis for conducting an inspection (a copy of a document confirming the approval of an inspection or notification of an authorized body about an inspection, an order from a regulatory body to conduct an inspection and an inspection program);

and also explain the right to receive information about verification by entering a unique verification code into the Information System.

    According to paragraph 20 of the Regulations, responsible employees of the regulatory body are required to fill out the Inspection Registration Book submitted by the business entity in the manner prescribed by law.

However, in the activities of individual entrepreneur M.N.S senior inspector D.A of the tax control department of the Pskent district state tax inspection “Department of on-site tax audits”, contrary to clause 18 of the Regulations, an audit was carried out on October 23, 2023, during which no entrepreneur was familiarized with the purpose of inspection, copies of documents that were the basis for the inspection were not provided, a certificate and a special certificate giving the right to conduct an inspection with a receipt were not presented.

Also, despite the entrepreneur’s refusal to sign the act drawn up by D.U. on the completion of the inspection carried out on November 29, 2023 in the activities of individual entrepreneur M.N.S., contrary to paragraph 35 of the Regulations, a copy of the inspection report was not sent to the business entity by registered mail no later than the next business day after its completion.

Thus, for violations of the law during an on-site tax audit in the activities of an entrepreneur, a tax officer was brought to administrative responsibility under Article 241-2 of the Code of Administrative Responsibility.