What types of tax examinations are there?

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A tax examination is appointed either by the court or by a party to the trial. In both cases, the company receives a ruling on the appointment of a tax examination. The tax authority may conduct it on its own as part of an extrajudicial tax audit or other control measures.

There is currently no single method of tax expertise or standard lithuania whatsapp number data methodology for conducting this type of research, and judges are not certified on this issue. This means that the court trusts the results of tax expertise.

Despite the lack of a unified methodology and certification, the court has the right to establish the reliability of the tax examination and the conclusions presented in the report provided by the expert.

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When conducting a tax examination, a conclusion signed by the expert is drawn up and issued. A similar document is issued in the case of a pre-trial investigation, when the tax examination is carried out under an agreement with individuals or legal entities.

Non-state tax assessments are considered in court as additional evidence in the case. According to Art. 71 of the Arbitration Procedure Code of the Russian Federation and Art. 67 of the Civil Procedure Code of the Russian Federation, there is no evidence for the court that has a pre-established force.