Mokesčių mokėtojo patikrinimas.
The paper gives an analysis of tax-legal relations between a taxpayer and tax administrator, arising during the tax inspection, as well as essential amendments to legal acts on the said issue. This paper is aimed to identify and discuss the rights and duties of participants of the tax-legal relations, regulated and not regulated in legal acts during the tax inspection. On the basis of practical analysis of tax inspections and the survey conducted, the paper presents proposals concerning the regulation of the legal status of the participants of tax-legal relations. The types of taxpayers inspections are analyzed, the requirements, set for the execution of inspection results as process documents, are discussed, priorities in the planning of tax inspections are stated, and taxpayers, attributed to group of taxpayers of increased risk, are listed. The procedure of preparation for tax inspection is analyzed, the cases of continued inspection are stated. Types of decisions concerning the approval of inspection acts are discussed. The limits of tax inspection are determined. The conformity of the Law on Tax administration with the Constitution of the Republic of Lithuania and international legal acts is analyzed. The paper has been prepared upon analyzing and generalizing the provisions of the laws and legislative acts currently valid in Lithuania in various branches of law, publications by Lithuanian and foreign authors, relevant to the issues under analysis.
- Articles / Straipsniai