During an on-site tax audit

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Uploaded: 14.01.2020
Content: S19-461.docx 15,91 kB

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During an on-site tax audit, an individual entrepreneur N., who produces meat and sausage products, was inspected for storage facilities. In these warehouses were stored meat and sausage products, as well as production facilities, transport, a cottage in the country, an apartment and a personal car.
Did the tax authority in the person of authorized officials have the right to inspect and examine the above-mentioned buildings, structures and territories of the taxpayer?

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