Organizations, individual entrepreneurs are subject to inspections by tax inspectors who, because of their duties are obliged to control the correctness of calculation and transfer of tax payments to the budgets of different levels. The procedure of organization and conducting inspections strictly regulated by the tax legislation, any deviation from this procedure can cause the cancellation of the decisions on the results of verification activities. One of the essential elements of this regulation is to limit the maximum period for which can be checked the correctness of calculation and payment of taxes. The given period is determined by the form of the tax audit, which is implemented in a particular case.

Temporary restrictions at a Desk checking

Cameral tax audit is carried out immediately after the granting organization or individual entrepreneur with the tax Declaration for the next period of activity (normally, this period is a calendar year). Under a Desk audit can be controlled by only the correctness of the calculation and transfer of taxes in the Declaration, from which it follows that the maximum check period in this case is limited to the period of one calendar year. The rights of tax inspectors when conducting the Desk audit is severely limited, they cannot request the subjects of entrepreneurial activity additional documents with the exception of clarifications on the Declaration information.

Time constraints during the site inspection

Most entrepreneurs usually fear of tax inspections, in which inspectors request any documents relating to the activities of the organization in the audited period. A common limitation for tax control of this type is that the inspectors have the right to check no more than three years of activity of the company or entrepreneur prior to deciding to conduct on-site inspections. Moreover, the repeat field audit by the same tax for the same period of time is prohibited. The total number of field audits for the same organization during the year shall not exceed two. When deciding the head of the tax authority may specify any period within the three years, as well as to determine the types of taxes, the correct calculation, payment of which will be checked by the inspectors.