{"id":3765,"date":"2023-11-13T00:22:19","date_gmt":"2023-11-12T20:22:19","guid":{"rendered":"https:\/\/www.macisconsulting.az\/?p=3765"},"modified":"2023-11-13T00:22:19","modified_gmt":"2023-11-12T20:22:19","slug":"what-is-a-mobile-tax-audit","status":"publish","type":"post","link":"https:\/\/www.macisconsulting.az\/en\/seyyar-vergi-yoxlamasi-nedir\/","title":{"rendered":"What is a mobile tax audit?"},"content":{"rendered":"<p><em>Mobile tax inspection is carried out directly in the territory where the taxpayer carries out his entrepreneurial activity. During the mobile tax inspection, the information obtained by the tax authorities is examined on the basis of the information obtained from external sources - mass media, financial institutions, banks, as well as from various control bodies.<\/em><\/p>\n<h1><em>What are the forms of mobile tax inspection?<\/em><\/h1>\n<p><strong>Mobile tax audit<\/strong>of <strong>2<\/strong> has a form. <em>Next and extraordinary.<\/em><\/p>\n<p><strong>The next mobile tax audit<\/strong> when it is held, the tax authority sends a written notification to the taxpayer at least 15 days before the start of the audit. (such notification is not sent during off-duty inspection) The sent notification indicates the rights and duties of the taxpayer and the tax authority, as well as the basis and date of the inspection. The next mobile tax audit is held once in a calendar year. The duration of the inspection cannot exceed 30 working days. In exceptional cases, according to the decision of the higher tax authority, this period can be extended up to 90 working days.<\/p>\n<p><strong>Off-duty mobile tax audit<\/strong> may be held by tax authorities in the following cases:<\/p>\n<ul>\n<li>if the tax report documents are not submitted within the specified period; (also after notification of the tax authority)<\/li>\n<li>if any distorted or dishonest information is found in the act drawn up during the tax audit<\/li>\n<li>when a taxpayer&#039;s application for refund of already paid financial sanctions, taxes and interest is received;<\/li>\n<li>when cases of concealment or reduction of the taxpayer&#039;s income, as well as the object of taxation, are determined;<\/li>\n<li>if there is a decision of the court or law enforcement agencies to conduct inspections;<\/li>\n<li>in the case of a request for liquidation or reorganization of a legal entity that is a tax payer, as well as termination of activity of an individual without creating a legal entity;<\/li>\n<li>if the taxpayer is a risky taxpayer;<\/li>\n<li>on the basis of the decision of the higher tax authority covering the audited period with the previous mobile tax audit;<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2><em><strong>How is a mobile tax audit performed?<\/strong><\/em><\/h2>\n<p>Officials of the tax authority conducting a mobile tax inspection must present their service cards, the decision of the head of the tax authority on conducting the inspection or the court&#039;s decision to the taxpayer. Only after that they can enter the territory used for entrepreneurial activities. If the area is a residential area, it is not allowed to enter the area against the will of natural persons living there. If this happens, the act is drawn up. According to the act, the tax authority has the right to determine the amount of tax to be paid in accordance with the law. If the taxpayer refuses to sign the deed, this is noted in the deed and a copy of the deed is provided to the taxpayer. When cases of illegal obstruction are detected, they are registered as a violation of the law and the taxpayer is held liable.<\/p>\n<p>Violations discovered during the inspection of the taxpayer&#039;s buildings, territories, vehicles, as well as belongings and documents related to tax control measures are formalized with a protocol and photo or video recording is used. However, these recordings cannot be disclosed to third parties without the written consent of the taxpayer. Photos or videos are allowed to be used only within the framework of judicial or administrative proceedings to prove cases of tax law violations.<\/p>\n<p>&nbsp;<\/p>\n<h2><em><strong>Requirement of documents for mobile tax inspection<\/strong><strong>\u00a0deadlines<\/strong><\/em><\/h2>\n<p>In addition to the notification sent to the taxpayer by the official of the tax authority conducting the mobile tax inspection, documents necessary for the inspection, as well as electronic files, may be requested. Documents or electronic files must be submitted to the tax authority as requested within 15 working days.<\/p>\n<p>Documents that affect the calculation of taxes and are different from those submitted during the inspection period must be submitted within 30 working days from the date of the additional tax inspection.<\/p>\n<p>During operational tax control measures, a person to whom a request is made to provide documents or electronic files must submit those documents and electronic files within 1 working day.<\/p>\n<p>Certified copies of documents are submitted.<\/p>\n<p>Regarding the required documents <a href=\"https:\/\/www.taxes.gov.az\/az\/page\/ar-vergi-mecellesi\">link<\/a>You can get more information by linking to<\/p>\n<p><strong><em>Macis Consulting\u00a0<\/em><em>as a company, we provide a number of services to business owners who want to operate both as an individual entrepreneur and as a legal entity. Our company has been providing its business partners with both forms of business creation, accounting services, audit and legal process services for years.\u00a0<a href=\"https:\/\/www.macisconsulting.az\/en\/contact\/\" target=\"_blank\" rel=\"noopener\">Contact us<\/a>\u00a0get all the accounting, financial and legal services your business needs.<\/em><\/strong><\/p>\n<h3><strong>ALSO READ: <a href=\"https:\/\/www.macisconsulting.az\/en\/what-is-a-camera-tax-audit\/\">What is a cameral tax audit?<\/a><\/strong><\/h3>","protected":false},"excerpt":{"rendered":"<p>S\u0259yyar vergi yoxlamas\u0131 bilavasit\u0259 vergi \u00f6d\u0259yicisinin \u00f6z sahibkarl\u0131q f\u0259aliyy\u0259tini h\u0259yata ke\u00e7irdiyi \u0259razid\u0259 apar\u0131l\u0131r. S\u0259yyar vergi yoxlamas\u0131 zaman\u0131 vergi orqanlar\u0131n\u0131n \u0259ld\u0259 etdiyi m\u0259lumatlar k\u0259nar m\u0259nb\u0259l\u0259rd\u0259n &#8211; k\u00fctl\u0259vi informasiya vasit\u0259l\u0259rdind\u0259n, maliyy\u0259 orqanlar\u0131ndan, banklardan, h\u0259m\u00e7inin m\u00fcxt\u0259lif n\u0259zar\u0259t orqanlar\u0131ndan \u0259ld\u0259 edil\u0259n m\u0259lumatlar \u0259sas\u0131nda ara\u015fd\u0131r\u0131l\u0131r. S\u0259yyar vergi yoxlamas\u0131n\u0131n hans\u0131 formalar\u0131 var? S\u0259yyar vergi yoxlamas\u0131n\u0131n 2 formas\u0131 vard\u0131r. N\u00f6vb\u0259ti v\u0259 n\u00f6vb\u0259d\u0259nk\u0259nar&#8230;.<\/p>","protected":false},"author":1,"featured_media":3767,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[45,54],"tags":[71,72],"class_list":["post-3765","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-qanunvericilik","category-terminler","tag-syyar-vergi-yoxlamasi","tag-vergi-yoxlamalari"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>S\u0259yyar vergi yoxlamas\u0131 n\u0259dir? - Macis Consulting<\/title>\n<meta name=\"description\" content=\"S\u0259yyar vergi yoxlamas\u0131 bilavasit\u0259 vergi \u00f6d\u0259yicisinin \u00f6z sahibkarl\u0131q f\u0259aliyy\u0259tini h\u0259yata ke\u00e7irdiyi \u0259razid\u0259 apar\u0131l\u0131r.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.macisconsulting.az\/en\/what-is-a-mobile-tax-audit\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"S\u0259yyar vergi yoxlamas\u0131 n\u0259dir? 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