Typical (model) explanation of refusal of signing the tax audit act (certificate) under the wording of the declarative character.

24 April, 2012 Instructions and templates

Special attention shall be paid to the issue of ‘correct’ signing of the original copy of tax audit act (certificate), since it may considerably influence proving the eligibility of the taxpayer’s position in case of appealing the tax notification.

Proceeding from our experience we are aware that all tax audit acts (certificates) contain wordings of declarative character, which ‘requires’ signatures of the taxpayer’s officials (director and chief accountant). This refers to:

“We confirm that primary, accounting and other documents used during tax audit are trustworthy and are represented to the full extend while additional (other) documents, indicating the activity of business entity (disproving the facts, stated in audit act) for the auditing period are missing”.

Under no circumstances should the signature be put under such wording!

Legislation of Ukraine does not oblige the taxpayer to sign such phrases of declarative character. In accordance with subpara.16.8.1 p.16.1 Article 16 of the Tax Code of Ukraine the taxpayer is obliged to sign only the tax audit act (certificate). Therefore the taxpayer has the right to sign the act (certificate) only under the point stating receiving of one original copy of the act (certificate) with annexes.

In case the tax inspectors insist on signing the abovementioned wording and threaten to draw up an act on refusal of signing the act (certificate), let them draw up an act on refusal of signing, since it will not have such negative influence on further appealing the decisions made upon the act (certificate) as signing of the wording will. In such case to ‘secure’ yourself from tax inspectors’ pressure, one should provide them written explanations of refusal by sample we prepared for your convenience.

MS-Word-kmp Download the MS Word-file of the article the signing of the act (34 Kb)

MS-Word-kmp Download the MS Word-file of the article signed certificate (34 Kb)

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