Types and/or forms of tax control, the procedure for
conducting
The need to know the types and/or forms of tax control is
important for legal entities. It is very important for the party
under verification to know its rights and obligations as a taxpayer
in the event of a tax audit. Failure to comply with them can result
either in the violation of rights, or in the application of
coercive measures by the control authorities (by applying fines,
stopping operations on company's bank accounts, etc.). On the
other hand, the taxpayer's very good knowledge of his rights
can help to avoid abuse by the authorities.
Art. 129 para. 11 of the Fiscal Code provides for the notion of
tax control - verification of the correctness with which the
taxpayer fulfills the fiscal obligation and other obligations
provided for by fiscal legislation and other normative acts,
including verification of other persons in terms of their
connection with the taxpayer's activity through methods,
