The schedule plan for documentary scheduled inspections may be changed as follows:
- if the changes are of technical nature (change of the name of the payer who was put on such the plan, correcting technical errors). If the name is changed, the updated schedule must be published at the website of the State Tax Service by the 30th day of the last month in the quarter. Whenever a technical error is corrected, the updated schedule is published by the 30th day of the month preceding the month in which the inspection will be conducted;
- a payer may be put on the plan no more often than once in the first quarter of the current year (if so, the inspection may commence no earlier than 1 July of the current year);
- a payer may be put on the plan no more often than once in the second quarter of the current year (if so, the inspection may commence no earlier than 1 October of the current year).
2. How have the grounds for unscheduled inspections changed?
The changes stipulate that a court (investigating judge’s) decision may not serve as a basis for an unscheduled inspection.
If a tax notice decision is made based on results of a documentary inspection and serves as a basis for imposing a fine, it must contain additionally:
- justification of the grounds for surcharging the tax amount (reducing the amount of VAT budget refund), including information relating to the circumstances under which the violation was committed, the period during which the violation was committed, calculation of the tax amount to be paid by the person, information relating to the taxpayer's objections; rules of legislation violated by the payer;
- a reference to the documentary inspection report;
- detailed calculation of fines, penalties;
- information relating to the existence of circumstances that mitigate the liability or release from financial liability (see the Liability section).