From a purely legal perspective, there is no such term as
"raid" in the Tax Code. All the necessary forms, legal
grounds and procedure for carrying out inspections of the subjects
of entrepreneurial activity, as well as the procedure for execution
of documents per results of such inspections, are regulated by the
Tax Code of Ukraine. From a practical perspective, however, tax
inspection visit can quickly escalate into a battle for your
company's survival. For that reason, it is vital to know your
legal rights as well as "plan of action" when trouble
comes to your doorstep.
First of all, whenever you are confronted by a tax inspection
"visit", you should verify his/her identity and the legal
grounds for the visit to the taxpayer. Note that a tax inspection
can be either (a) scheduled or (b) off-schedule on-site inspection
of documents, which is carried out at the location of taxpayer or
location of the object of property right with regard to which such
inspection is
