LEGAL ANALYSIS OF OFFICE AUDIT AND NON-FIELD DOCUMENTARY TAX AUDIT OF AMOUNTS OF VAT CLAIMED FOR BUDGET REFUND

The author carried out a legal analysis and established the place, which is taken by non-field documentary and office audits in the domestic system of tax audits. It is certain that the observance of rights and interests of business entities when exercising their right to budget compensation depends on the efficiency and quality of their conduct. It is described what exactly constitutes budget VAT refund and how it is formed. The article focuses on the fact that the VAT refund, and, accordingly, the further inspection by the tax authority is impossible without submitting an application and declaration by the taxpayer himself. Based on the research of individual scientists and having analyzed the rules of the Tax Code of Ukraine, the author found that the inspection by the controlling body is one of the mandatory stages in the procedure of budgetary VAT refund. In the publication the definitions of the types of audits under consideration are noted and the circumstances when a office audit is conducted and in which cases — a non-field documentary audit. Special attention is paid to the comparison of the procedure of appointment of the latter. On the basis of comparison of their subjects the attention is focused on drawbacks in the volume of the subject of office audit and it is specified on expediency of its expansion for the purpose of increase of efficiency of the specified form of tax control. The author describes the advantages and expediency of appointing and carrying out a non-field type of documentary audit, taking into account the tight deadlines set by the regulations, as well as the absence of the need to comply with the special procedure of admitting officials to the audit. The research revealed a drawback in the Tax Code of Ukraine in terms of the lack of possibility to execute a document as a reference on the results of office audit.