On taxes and other obligatory payments to the budget (Tax Code)

Article 149. Commencement of tax audits

1. The date of commencement of a tax audit shall be that of delivery of a prescription to a taxpayer (tax agent), unless otherwise specified in paragraph 6 of this article.

2. A prescription is handed to a taxpayer (tax agent) by a tax official conducting an audit.

When a taxpayer (tax agent) is handed a prescription, he/she shall sign the tax authority’s copy of the prescription to confirm his/her familiarization and receipt, and also write down the date and time of the prescription’s receipt.

The provisions of this paragraph shall not apply to thematic audits on the issues specified in subparagraphs 12)-18) of paragraph 1 of Article 142 of this Code.

3. When conducting thematic audits on the issues specified in subparagraphs 12)-18) of paragraph 1 of Article 142 of this Code, a taxpayer (tax agent) or his/her/its employee, engaged in sale of goods, performance of works or rendering of services, is shown an original prescription for conducting an audit and receives its copy.

A taxpayer (tax agent) or his/her/its employee, engaged in sale of goods, performance of works or rendering of services signs an original prescription to confirm his/her familiarization with it and receipt of a copy, and also writes down the date and time of receipt of the prescription’s copy in it.

4. In case of refusal to receive a prescription, a tax official shall make an appropriate note on the copy of the tax authority’s prescription and draw up an act on the taxpayer’s (tax agent’s) refusal to receive the prescription in the presence of (at least two) witnesses.

In this case, the act on refusal to receive a tax audit prescription indicates:

1) the place and date of its drawing up;

2) the last name, first name and patronymic (if it is indicated in an identity document) of the tax official that drew up the act;

3) the last name, first name and patronymic (if it is indicated in an identity document), ID card number, address of the place of residence of the witnesses;

4) the number, the date of the prescription, the name of the taxpayer (tax agent), its identification number;

5) the circumstances of refusal to receive the prescription.

5. The taxpayer’s (tax agent’s) refusal to receive a tax audit prescription is not a ground for canceling a tax audit.

The taxpayer’s (tax agent’s) refusal to receive a tax authority’s prescription means that tax officials are denied entry for conducting a tax audit.

The provision of this paragraph does not apply in cases specified in paragraph 3 of Article 154 of this Code.

6. In case a taxpayer (tax agent) refuses to receive a prescription, an audit is considered to commence on the date of drawing up an act on the taxpayer’s (tax agent’s) refusal to receive the prescription.

7. During a tax audit period, it is not allowed to terminate this audit:

1) pursuant to a tax application of the taxpayer (tax agent);

2) because of termination of the criminal case, if the audit is conducted as part of a pre-trial investigation.