Participants of tax audits are:
the officials of the tax authority specified in the order and other persons involved by the tax authority
in conducting a tax audit in accordance with this Code;
2) for tax audits, the following persons to be audited:
in case of thematic inspections on issues specified in subparagraphs 12)-18) of paragraph 1 of Article 142 of the Tax Code, - a taxpayer carrying out business activities in the area of the territory specified in the regulation;
in other forms of tax audits - the taxpayer (tax agent) specified in the order.
The commented article defines the participants of the tax audit.
The norm of paragraph 1 of the commented article defines the persons who are part of the participants of the tax audit. Such regulation is intended to outline the circle of participants in control tax legal relations arising during a specific tax audit, in order to determine their legal status and the scope of the rights and obligations granted to them by law.