SOME DISCUSSION ASPECTS OF ACTUAL INSPECTIONS

Abstract

The article states that one of the burning issues is the question of determining the grounds for tax control, and in particular, actual inspections. Currently, there are two polar approaches, both in case law and in the doctrine, regarding the cases in which the order of the head of the controlling body regarding the appointment of an actual inspection meets the requirements of paragraph 81.1. Art. 81 of the Tax Code of Ukraine.