Who conducts the tax audit?

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A forensic expert is a specialist who has judicial status to submit an opinion on the issues raised. He is subject to Article 307 of the Criminal Code of the Russian Federation for giving a knowingly false opinion. The article is recognized to maintain the objectivity and transparency of the expert's activities.

The expert is independent of both the person who appoints lebanon whatsapp number data the tax assessment procedure and the participants in the process who are interested in its results. He acts on the principle of independence, legality and objectivity. Thus, his work must guarantee a comprehensive and complete study during the tax assessment.

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Experts for conducting a tax audit cannot be persons who may threaten the principles of its conduct - impartiality and objectivity. In particular, an expert cannot be someone who has any personal interest in the case within which the tax audit is being conducted. Also, an expert cannot be a relative or close friend of a company representative or tax authority, just as he cannot be in a dependent position on the company where the tax audit is being conducted.

Also, an expert cannot represent any organization dependent on the tax authority. Finally, if a person has made public statements regarding the case, then in this case he cannot act as an expert.