During a documentary tax audit, documents play a decisive role in supporting the taxpayer\u2019s position. However, in practice, a common question arises: which documents are tax authorities actually entitled to request, and when do their demands go beyond what the law allows?<\/p>\n
It is worth examining which documents are mandatory<\/em> and what strategy a taxpayer should choose: to provide all documents requested by the tax authorities, or to follow a kind of \u201cMiranda rule\u201d \u2013 submitting only those expressly required by law.<\/p>\n Special attention is also given to the new approaches increasingly used by tax authorities during tax audits, as well as to court positions on the implications of failing to provide certain documents.<\/p>\n Therefore, the key issues addressed within this topic include:<\/p>\n Learn more in the presentation by Alexander Minin and Yuliia Kryvomaz prepared for the XIV Tax Forum of the Ukrainian Bar Association<\/a>.<\/p>\n\n