The Ministry of Finance issued the order of 16.06.2017 N 584 «On the approval of Regulations on carrying out checks of a condition of safety of property of the payer of taxes which is in the tax pledge».
The purpose of checking the state of preservation of collateral is to establish the actual (physical) presence of the taxpayer of such property and documentary evidence of its movement according to accounting and tax accounting, which is conducted by the taxpayer.
The check of the state of safety of the pledged property is carried out in case of extension on property of the taxpayer of the right of the tax pledge.
The right to inspect the state of preservation of collateral belongs to the Supervisory authority, which according to the Tax code is assigned to perform such a function. Performance of powers on carrying out checks of a condition of safety of pledge property is assigned to tax managers.
The security check of the pledged property may be carried out during the working day of the taxpayer, starting from the day of the inventory of the property in the tax pledge.
The check of the condition of the collateral may be held directly by a taxpayer (for its location, at the location of the property which is in tax pledge, in other places of storage of such property) or by the Supervisory authority.
The check of the condition of the collateral may be conducted through visual inspection the presence of the payer of the property and its state of preservation and by checking relevant documents of accounting and tax accounting and other information about this property, its movement and state of preservation at the time of the audit.
The verification of the state of preservation of collateral may be carried out simultaneously with documentary (planned or unscheduled) or actual inspection in accordance with the requirements of the Code, taking into account the features defined by this Regulation.
The tax manager shall notify the taxpayer in advance of the inspection of the security of the pledged property.
The purpose of checking the state of preservation of collateral is to establish the actual (physical) presence of the taxpayer of such property.
Based on the results of the check of the condition of the collateral, an act for the inspection of the state of conservation of the property of the taxpayer which is in tax pledge, which is registered in the registration log of inspections of the state of conservation of the property of the taxpayer which is in tax pledge. If the taxpayer does not agree with the facts specified in the act of verification, such payer may make comments on a separate sheet, which will become an integral part of the act of verification.