Bir denetçi bize geliyor ...

[Детективное агентство Симферополь]

The auditor is coming to us ...

"Recommendations to company leaders on their actions during inspections by law enforcement and fiscal authorities."

Especially for the business magazine "PROFIT" (Simferopol). The article was published on March 21, 2012. Posted by Denis Akimov, Detective Agency "DASC"

Text of article at: Link is not valid

 

[ТИМУР]

Clear instructions. Denis, thanks for the article.

 

[Detektyvai Kaune]

super
it's an idea to write an email ....

 

[Детективное агентство Симферополь]

super
est ideja napischu na email ....

Waiting for Mario! Well you know - I'm always for creativity, the main thing is not a hunger strike: lol:

 

[Симферополь]

An explanatory article and very relevant for entrepreneurs who regularly endure the raids of regulatory bodies and steadily lose weight financially with each departure!

 

[Орлан]

Well done Denis, you are in your repertoire! The recommendations are very competent, and the whole article is excellent!

 

[Матушкин Андрей Николаевич]

The auditor is coming to us ...

"Recommendations to company leaders on their actions during inspections by law enforcement and fiscal authorities."

Especially for the business magazine "PROFIT" (Simferopol). The article was published on March 21, 2012. Posted by Denis Akimov, Detective Agency "DASC"

Text of article at: Link is not valid

Hi hello
Please post an article.

 

[Патрушев Михаил Владимирович]

The auditor is coming to us ...

"Recommendations to company leaders on their actions during inspections by law enforcement and fiscal authorities."

Especially for the business magazine "PROFIT" (Simferopol). The article was published on March 21, 2012. Posted by Denis Akimov, Detective Agency "DASC"

Text of article at: Link is not valid

Hi hello
Please post an article.

Denis, the topic is interesting, but I could not read the article. I went to the recommended site, saw pictures and that's it ... Please post the article!

 

[Частный детектив. Панда. Краснодар.]

Thank you, Denis, interesting and informative.

 

[Детективное агентство Симферополь]

The auditor is coming to us ...

"Recommendations to company leaders on their actions during inspections by law enforcement and fiscal authorities."

Especially for the business magazine "PROFIT" (Simferopol). The article was published on March 21, 2012. Posted by Denis Akimov, Detective Agency "DASC"

Text of article at: Link is not valid

Hi hello
Please post an article.

The auditor is coming to us ...

Recommendations to company leaders on their actions during inspections by law enforcement and fiscal authorities.

In view of the recent visits of law enforcement and other inspection bodies to the offices and production facilities of Ukrainian companies, I offer recommendations on the behavior and actions of management and employees in case of such visits.

First of all, I note that the visits of law enforcement and fiscal authorities can be divided into two types, depending on their goals and reason:

1. Supervisory visits to conduct scheduled and unscheduled inspections;
2. Visits in connection with the investigation of the criminal case;

The grounds, procedure and powers of the authorities are significantly different. But some points must be remembered and always followed:

- The first thing to remember and know in all cases: to check the service certificates of the persons who came with the check, regardless of the stated goals of the inspectors;

- I advise you to create a “checkbook” at the enterprise and offer inspectors to sign it. They are required to do this at the request of representatives of the enterprise;

- Regardless of the behavior of the inspectors, to remain calm, not to panic, not to show fear, not to threaten, to avoid aggressive behavior towards the inspectors, to inform you that you are ready to cooperate to the best of your ability and are ready to comply with the legitimate requirements of the inspectors;

Next, we consider separately the types of checks:

1. Supervisory checks:

Scheduled Checks:

- The company is obliged to notify the company of the scheduled inspection within 10 days if there was no such notice, which means that it is either an unscheduled inspection or the inspectors can not be allowed into the company (part 4 of article 5 of Law No. 877);

- The company should be given a copy of the direction for verification (part 5 of article 7 of Law No. 877);

- Clearly establish for yourself what documents and information you need
provide, specify on what basis documents are requested, not
related to the subject of verification;

Unscheduled inspections:

- Such checks can only be carried out if there are special grounds, an exhaustive list of grounds established by law. The law gives the enterprise the right to familiarize itself with such a basis and obtain a copy of such a document (part 3 of article 6 of Law No. 877);

- The company must be given a copy of the direction for verification (part 5 of article 7 of Law No. 877);

- Unscheduled inspections, as a rule, have a narrow subject of verification. Compliance with this should be monitored;

General recommendations in both cases:

- During the inspection, record all violations that, as a result, together with the objections, in fact, reflect in the act of verification. An act should not be signed without reflecting its comments or making a reservation that such comments and objections will be provided within a few days;

- The company has the right to keep audio and video recordings of the audit. You can use this right and tell the inspectors that you intend to use it (for example, in the following context: “In order to avoid misunderstandings, we will record the course of the audit - it will be much easier to avoid disputes in the future”);

2. Inspections during investigative actions:

- Investigative actions can only be carried out if there is a criminal case. The basis for investigative actions (including search and seizure) is the decision of the court or investigator (with the sanction of the prosecutor) (Article 177 of the Code of Criminal Procedure of Ukraine). A copy of such a resolution is not issued to the company, therefore it must be rewritten; when studying, pay attention to the correctness of filling out (presence of a signature, correct address of the object of verification, etc.);

- When conducting a search or seizure, be sure to ensure the presence of a lawyer (lawyer);

- None of the norms of the law oblige the employees of the company to give explanations or answer questions of the investigating authorities that came to conduct the search or seizure. It is advisable that the officers present during the search and seizure remain silent, answering the investigator's questions as follows: “I am not competent to answer your questions. Refer to the management (or lawyer) ”; “I do not own this information”, “I do not recall”, etc .;

- The best option is to remove from the searched premises all employees whose presence is not necessary, but the possibility of implementing this option depends on the investigator. If the investigator is not aggressive, I recommend discussing with him the possibility of removing the employees you proposed from the premises. If the investigator objects, do not insist;

- Monitor the progress of the search and seizure - carefully monitor the actions of the investigator and witnesses in order to avoid the situation of “tossing” of documents or objects;

- You are interested in reflecting as much as possible seized objects in the search and seizure protocol, as well as making a reference to allegations of violations that you attach to the protocol (if any);

In this article I gave only the main points of recommendations on actions and behavior during inspections. But I advise you to consider this issue much wider than limiting yourself to this article, and therefore, I advise you to have a lawyer (lawyer) in the company or sign up a subscription service by a specialized agency that can more seriously protect your business from illegal actions.

Author: Denis Akimov
Detective consulting agency "DASC"
Address: 95000, Simferopol, st. Zhelyabova, 26

Republishing an article is permitted only with a mandatory active link to the author’s website: [DLMURL] https://dasc-detective.com/ [/ DLMURL]