Opposition to control in the company - it is possible
For entrepreneurs, tax control is not a pleasure. Fearing the consequences, taxpayers do their best to prepare for such an event in order to meet all the requirements of the tax authorities. Few people wonder if the inspectors prepared themselves as well - because if it turns out that the verification activities are carried out incorrectly, the entrepreneur may object to the inspection in the company.
The method of conducting a tax audit in the company has been regulated in detail in the Act on Entrepreneurs' Law (which in April / May abolished the Act on the freedom of economic activity). Pursuant to the Act, the entrepreneur may object to the commencement and performance of inspection activities by the tax authority if the verification does not follow the rules specified in other articles of the above-mentioned the law.
The tax authority carries out the inspection incorrectly, if it does not comply with the provisions of the Act regarding:
- notifying the entrepreneur about the planned inspection,
- presentation of an authorization or official ID card,
- control performed in the presence of the entrepreneur
- places of inspection,
- the number of inspections of the same company,
- the duration of the control
What, then, to do when an entrepreneur finds that one of his rights is violated?
How to object to control in the company?
In such a case, the procedure should begin with submitting a written objection with a detailed justification directly to the body conducting the inspection. Additionally, a written notification of such a request must be provided. Deadlines are very important in this situation - an objection may only be submitted up to three days from the start of the inspection. The exception here is, of course, breaking the rules regarding the duration of the verification - according to the regulations, depending on the size of the enterprise, the inspection may take up to 48 days. Therefore, in such a case, the entrepreneur also has three days to submit the application, but counted from the date of exceeding the time limit by the inspector.
Importantly, when the objection reaches the tax authority, the control must be suspended. The only action the auditors can take in this case is to secure evidence related to the events being checked. They may include documents, information, product samples and other data carriers with probative value. The remaining control activities must be postponed for three days - this is the time the tax authority has to process the application. If he decides that the control should continue, the trader should receive a relevant notification. Only then can the verification activities be resumed.
The tax authority may also issue an opinion ruling that the inspection should be closed. It is also worth remembering that if the taxpayer does not receive a reply to his letter within the aforementioned three working days, it is also considered that the inspection will not be resumed.
What if the decision is issued to the disadvantage of the entrepreneur? Then another option appears - to make a complaint. This letter must also reach the office within three days of receiving the original decision. The tax audit should be put on hold again, but this time for seven working days. As in the case of an objection, the tax authority has two options - to continue or close the inspection. If the decision is not delivered to the taxpayer within the allotted time, the verification activities are deemed to be completed.
In which situations cannot an objection be raised?
The possibility of objecting to the inspection is the entrepreneur's rights. However, there are situations in which he cannot exercise this right.
First of all, the objection will not be recognized if the control is aimed at counteracting the commission of a crime or misdemeanor, including fiscal crime or offense. The entrepreneur may also not protest against the control when it serves to secure evidence concerning the above-mentioned prohibited acts. In such a situation, it is also irrelevant whether the proceedings take place in the presence or in the absence of the owner of the company or his representatives.
Business control may also be subject to specific regulations. In this case, the taxpayer cannot object. Who, then, are covered by the special provisions?
Among the enterprises covered by special regulations, one can distinguish those that are subject to special supervision in the following areas:
- the Customs Service Act,
- the Act on Animal Protection, the Pharmaceutical Law Act, the Act on Veterinary Border Control, the Act on Veterinary Control in Trade, the Act on Veterinary Inspection, the Act on Animal Products, the Act on Feed,
- administrative control of fisheries under the Fisheries Act,
- controls related to the granting of a customs purpose to goods, carried out at the customs office or other designated place, on the basis of customs regulations and the Act on the protection of plants,
- control of moving means of transport, people using them and goods transported by them on the basis of the Act on the Customs Service, the Act on road transport and the Act on rail transport,
- purchase of products or services verifying the reliability of the service under the Trade Inspection Act,
- sales made outside the point of a fixed location on the basis of the Act on Local Taxes and Fees.
To sum up, an entrepreneur whose company has been inspected is not completely defenseless. Whenever his rights are violated, an objection is possible. The only exceptions are proceedings related to special regulations or concerning misdemeanors or crimes.