Article 94. Desk control
Desk control is the control carried out by tax authorities on the basis of studying and analyzing tax reports submitted by a taxpayer (tax agent), information from authorized state bodies, as well as other documents and information about the taxpayer's activities.
Desk control is an integral part of the risk management system.
The purpose of desk control is to grant the taxpayer the right to independently eliminate violations identified by the tax authorities based on the results of desk control by registering with the tax authorities and (or) submitting tax reports in accordance with Article 96 of this Code and (or) paying taxes and payments to the budget.
Article 95. The procedure and terms of the desk control
Desk control is carried out by comparing the following data available in the tax authorities:
1) tax reporting;
2) information of other state bodies on objects of taxation and (or) objects related to taxation;
3) information obtained from various sources of information on the activities of the taxpayer;
4) other reporting established by this Code.
Desk control is carried out for the relevant tax period after the expiration of the deadline for submitting tax reports for such a period established by this Code.
Desk control is carried out during the limitation period, taking into account the provisions established by Article 48 of the Tax Code.