Problems of tax inspections of premises used for entrepreneurial activity

The article is devoted to the problems of tax inspections of premises used for entrepreneurial activity. The grounds for inspection are provided within the framework of tax control and during verification of the accuracy of information included or included in the Unified State Register of Legal Entities. The procedural requirements for the second type of inspection are not established at the level of the law, but at the level of a by-law. The features of conducting these types of examinations, procedural violations committed by tax authorities during their conduct are analyzed. Tax authorities often randomly inspect the premises of legal entities and individuals in the course of these persons carrying out their business activities. It is advisable to reflect all the features of the inspection when checking the reliability of information included or included in the Unified State Register of Legal Entities at the level of federal law, which will ensure the rights of interested parties.