Audit Department

Audit Proceedings Division

1. Functions of Audit Proceedings Division are:
a) Obtaining information from Revenue Service common electronic information database data  and providing it to auditor group within a reasonable period of time;
b) Within scope of competence to ensure performance of Department tasks, collection-classification of information and providing it to appropriate structural units;
c) Processing-analyzing and comparison of the submitted/provided audit related data (declarations, invoices, tax invoices, waybills and etc.) and their comparison. Developing of systematic electronic database;
d) Based on audit materials ensuring the transfer of the provided information/appropriate materials to be handed to other bodies, as well submission of appropriate draft orders to Head/Deputy of the Department;
e) According to information received from appropriate structural units of the Department elaboration of a draft individual administrative-legal act on tax audit appointment, audit period extension, tax audit suspension and/or renewal as well as administrative violation case proceedings and ensuring submission to Department management;
f) At request of appropriate division and with the objective of performing tax control measures, elaboration and ensuring submission to Department management, of a draft individual administrative-legal act (order) on specialist evolvement, requesting information from a taxpayer and/or conducting current control procedures on taxpayer’s activities and/or scheduling examination;
g) Based on investigator’s resolution elaboration and ensuring submission to Department management of a draft individual administrative-legal act (order) with purpose of tax audit; in cases prescribed by law ensuring the obtaining of judge’s order related to carrying out tax control; in cases prescribed by law submission of reports on administrative violation and appropriate materials to court;
h) Based on the appropriate decision (including tax law protocol) entering (assessment, reduction) additionally assessed/reduced tax, penalty interests and fine amounts on taxpayer’s personal cards;
i) Based on appropriate decision elaboration of tax notice for additionally assessed/reduced tax, penalty interests and fine amounts;
j) If required based on decisions about assessment/reduction of tax amount, handing the issued tax notice over directly to a taxpayer/tax agent or sending via post;
k) In appropriate cases ensuring handing over/sending notifications/letters to a taxpayer;
l) Within the scope of competence detection of tax violation and elaboration of protocol;
m) In cases prescribed by law sending the decisions on the results of the audit materials review to appropriate authorities for further response;
n) Performance of other tasks assigned by management of Department.