The rights of the entrepreneur
Under articles 39, 41 and 50 of the Law on the guarantees of the freedom of business activity, an entrepreneur can:
- Ask for a copy of the inspection order with the purpose, the inspectors, the time limits and the registration number.
- Check the special certificate of admission to inspections and the identity certificate of the inspector.
- Bring in a representative of the legal service and (or) a lawyer to take part in the inspection.
- Get a copy of the act (the statement) about the results of the inspection.
- Appeal against the results.
What to record
The date and the time of the inspection, the names and the posts of the inspectors, the number of the order and the registration number of the inspection, and a list of the documents taken away.
Signing the act
If you do not agree, do not refuse to sign. Write "with objections, attached" and set out the objections on a separate sheet. A refusal to sign does not protect you.
Appeal
Under article 50 of the Law, you can appeal against an unlawful decision to the higher body or straight to the court, as you choose. There is one exception: a decision on the results of an on-site tax inspection or a tax audit goes first to the higher tax body, and only then to the court. When an entrepreneur brings such a complaint to the court, he pays no state duty.