Audit Department

Tax Monitoring Division (25.11.2011 N10624)

1. Functions of Tax Monitoring Division
a) Submission of a proposal to Department management on conducting examination procedure towards taxpayers as well as carrying out tax monitoring and elaboration of appropriate draft individual administrative-legislative acts;
b) Planning, organization and process coordination of tax monitoring to be performed at the existing facilities at the location of taxpayers economic activities;
c) Elaboration of tax monitoring program, as per each facility determination of tax monitoring commencement date, terms, work schedule, type/types of economic activities subject to tax monitoring, tax monitoring type, specific location of carrying out tax monitoring and/or perimeter/movement route and schedule of economic activities;
d) Elaboration of data journal forms at tax monitoring location and ensuring the use of mandatory technical means (including video control, meters, marking and etc.) in the course of performing tax monitoring;
e) Studying the information obtained in the course of conducting tax monitoring and obtaining of  results, recording-systematization of  the obtained information and materials;
f) Within the scope of competence reviewing the correspondence received from a taxpayer, their representative and other interested party;
g) Performance of other tasks assigned by management of Department.
2. With the purpose of undertaking tax monitoring general information regarding the taxpayer may be received from employees of other structural units of Revenue Service.