Features of desk inspections

Tax control plays a key role in the control system and is aimed at verifying compliance with tax legislation for the calculation of taxes, fees and other payments, their timely payment to the budget. The article is devoted to the conduct of tax control in the form of desk tax audits, the specifics of their conduct. The author gives an assessment of compliance with the norms of the Tax Code of the Russian Federation and regulations on taxes and fees in terms of compliance with the procedure for conducting desk inspections by officials carrying out control measures in the form of desk inspections and making decisions on them.