Tax audit: what to do before, during and after it

Most entrepreneurs feel stressed by the phrase “tax audit.” Verification means a huge amount of additional work in preparing and submitting documents. The amount of additional charges, penalties and fines in the acts increases annually. The Federal Tax Service is increasingly trying to bring managers and beneficiaries to subsidiary liability.

We talk about why the tax office may come to a company, and where inspectors get information from. And also how to conduct business to reduce the risk of an inspection being ordered, and how to protect your rights if an inspection is ordered.

From this article you will learn:

Why a tax audit may come to a company
Where do inspectors get information for inspection?
Types of tax audits
How to challenge additional charges and fines specified in the tax audit report
What you need to remember about tax audits

Why a tax audit may come to a company

Inspectors plan all inspections in advance, because it is not profitable for them to go to a company that may not have violations. If they don’t exist, it will turn out that the Federal Tax Service has wasted resources. And a particular inspector may be deprived of a bonus or even a raise.

To justify to management the choice of a company for inspection, field workers carefully collect and analyze preliminary information about its activities.

When preparing for an audit, they use the “Concept of a planning system for on-site tax audits”, it was approved by order of the Federal Tax Service of Russia dated May 30, 2007 No. MM [email protected] One of the goals of the document is to tell taxpayers about the main selection criteria. Knowing them, you will be able to assess the risk of ordering an audit in advance and set up your work so as not to attract the attention of the tax office.

Let's look at the main ones.

The tax burden. The lower the tax burden, the higher the likelihood of ordering an audit. To calculate the tax burden indicator, the amount of all taxes and fees of the company for the year must be divided by its revenue for the same period. In order for the calculation to be correct, the amount of taxes and fees includes the amount of all payments to the budget, including personal income tax for employees, but excludes insurance fees, import VAT and customs duties.
For example, let’s calculate the tax burden of Announce LLC from St. Petersburg, which produces cabinet furniture. The company's revenue for 2022 amounted to 125 million rubles. Over the year, the company transferred to the budget 6.5 million rubles of VAT, 4.2 million rubles of profit tax, 650 thousand rubles of personal income tax, 120 thousand rubles of property tax and 50 thousand rubles of transport tax.
Total tax burden of the company = (6.5 million rubles + 4.2 million rubles + 650 thousand rubles + 120 thousand rubles + 50 thousand rubles) / 125 million rubles x 100 = 9.21%
Tax burden for VAT = 6.5 million rubles / 125 million rubles x 100 = 5.2%
Tax burden on income tax = 4.2 million rubles / 125 million rubles x 100 = 3.36%
Now let’s compare the results obtained with the industry average. Using the tax calculator on the Federal Tax Service website, you can find out the average industry data in the region where the company operates and determine the size of the tax burden.
In the example, the company’s burden for all taxes exceeds the industry average, which means that the Federal Tax Service will have no claims against such a taxpayer. If some of the indicators correspond to the norm, and for one of the taxes the burden is lower, they may require clarification only for this tax.
Industry average tax burden for the furniture manufacturing industry
Transactions with high tax risk. Tax authorities are focusing on agreements where there is a suspicion that they were concluded only to reduce taxes or obtain a tax deduction. The more unclear transactions a company has, the closer the attention of the Federal Tax Service.
Article 54.1 of the Tax Code of the Russian Federation calls the main distinguishing feature of such contracts unreal transactions that did not exist or that were made by another person and not by the one indicated in the contract. Most often, these are agreements where there is no business purpose (benefit for the taxpayer), a material result (consulting, marketing, intermediary services), or supporting primary documents (invoices, estimates, work orders).
For example, such transactions recognize the work scheme of a manufacturer on the OSNO, which sells all its products through one or more individual entrepreneurs or LLCs on the simplified tax system. Most often, in this type of work, requests from buyers are accepted by the manufacturer’s employees, who also ship the goods and draw up documentation. The intermediary is used only in documentation to reduce the tax burden. In order not to come under the attention of tax authorities on this point, we recommend not to use intermediaries, enter into contracts only with real companies, request all the necessary information from the counterparty, use the electronic services of the Federal Tax Service, as well as verification services, for example “Kontur.Focus“.
Deviation of the company's profitability level from the industry average. If profitability is below average, the taxpayer is at risk. The indicator is calculated based on the company’s accounting and tax reporting. Tax authorities are most often interested in return on assets and return on sales.
RA = profit (loss) before tax (line 2300 of the income statement) / balance sheet asset (line 1600 of the annual balance sheet) * 100%.
RP = profit (loss) from sales (line 2200 of the income statement) / cost of sales + selling expenses + administrative expenses (line 2120 + 2210 + 2220 of the income statement) * 100%.
Compare the result with the industry average, which is indicated in the tax calculator.
Read also: Sample 3-NDFL (13%) with standard tax deductions
An indicator less than 10% of the industry average will certainly attract the attention of tax authorities. The return on sales for the clothing production industry in St. Petersburg should be at least 4.3%, since the industry average is 4.86%
Federal Tax Service requests. Always respond to tax requests and demands in a timely manner, even if they seem absurd or erroneous to you. Ignoring letters and messages from government agencies is a sign of an unscrupulous company.
For example, sometimes taxpayers receive demands to pay off non-existent arrears or provide primary documents on transactions with a counterparty who has never cooperated with the company. It happens that a document from the tax office comes in a mixture of English and Russian.
In all cases you must answer. Report that the counterparty is not in your company’s database; request a reconciliation with the tax office regarding the tax where the arrears are identified; ask for clarification of requirements.
Employee salaries. The average salary in the company should not be less than in similar companies.
If it's more, great. Otherwise, this is a reason to suspect the company’s management of paying salaries “in envelopes.” For example, after analyzing the reports for 2022, the Federal Tax Service calculated the average salary by industry in each region. Let’s say in St. Petersburg in the freight transportation industry this figure was 45,000 rubles. All companies where wages are less than 40,000 rubles will most likely be asked to explain why this is so.
The ratio of income and expenses. Tax deductions. Companies in which the growth rate of expenses exceeds the growth rate of income over several periods are always under control.
When claiming significant tax deductions, be prepared not only for the requirement to provide all primary documents confirming the legality of transactions, but also for a visit from inspectors, a survey of employees, and the Federal Tax Service sending counter requests to your counterparties who participated in the transactions and received payment from you. For example, the company initially submitted zero reports. The following year, the reporting turned out to be a loss. After the taxpayer received a requirement to explain the reasons for the loss, he reported that he had purchased fixed assets.
Transactions with intermediaries. Participation in transactions of any intermediaries must be economically feasible.
An additional link in the sales system is suspicious. According to tax experts, intermediaries are most often involved in order to obtain tax benefits. For example, they disguise a purchase and sale agreement as a commission agreement. By transferring goods to commission, the consignor (seller) does not receive income, which means he is not obliged to pay income tax and VAT. For example, a company rents an office not directly from the owner, but from an intermediary. The tenant must be prepared to answer the inspectorate why he is using an intermediary scheme. An appropriate answer is that the owner gave the exclusive right to the sublessor.

To select organizations that are most likely to commit tax violations, the “GNP-selection” software package has been developed. The algorithm analyzes taxpayer data and selects companies for further inclusion in the on-site inspection plan.

General information

First, let's figure out what the tax police are for the activities of companies. Why is it needed? What types are there? From the point of view of organizing the process, inspections are usually divided into two types:

A planned feature is that the head of the company is warned in advance about the inspection. A written notification is sent by mail.
Sudden - such a check is carried out without warning. It is carried out in cases where there are suspicions about the integrity of the company. The director does not know about the planned arrival of specialists.

Regardless of the type of event, tax service employees draw up a document confirming the on-site tax audit carried out in the organization. In it, employees record the results of the control performed.

What goals are pursued by employees of the federal service:

enforce laws regarding the payment of fees and taxes;
check whether the necessary calculations are carried out correctly;
collect penalties, arrears, fines;
bring the perpetrators to administrative or criminal liability;
stop the commission of a legal violation.

The inspection comes to both companies and individual entrepreneurs. Set of actions:

verification of the correctness of maintaining cash documents;
inspection of premises;
carrying out inventory.

At the request of employees of the federal body, the director of the company is obliged to present all requested legal and accounting papers. The deadline for presentation is 5 days. Refusal may result in criminal or administrative liability. The federal service has the right to seize the documents they need without the consent of the head of the company.

Where do inspectors get information for inspection?

Sources of information about the taxpayer can be not only reports and declarations. Now the tax service uses various complex programs. With their help, inspectors receive, compare and analyze information from different sources.

ASK "VAT-2" program. Automated system for monitoring VAT reporting. Allows you to correlate data from purchase books and sales books of all payers of this tax. The algorithm compares each document and identifies “breaks in VAT chains.”

If your counterparty did not include an invoice in the purchase book that you reflected in the sales book, the system will detect this. Next, the movement of funds in the accounts of both companies will be checked, clarifications and additional information will be requested.

Bank statements for the company's current accounts. Upon request, banks provide tax authorities with statements of all customer accounts. As part of its control, the Federal Tax Service may request additional information about suspicious transactions, as well as information about the movement and balance of funds.

Online cash registers. Cash registers transmit to the tax office the following information about the taxpayer: date and time of purchase, place of transaction, name of the product or service, and much more. Using online cash registers, you can analyze revenue for any period for a specific company, industry, city, etc.

For example, in one area there are two grocery stores of the same area. At the same time, the revenue of one is twice as much as that of the other. After analyzing the information received from online cash registers, questions will most likely arise for the owner of the second store.

Unified register of civil registry offices. The system allows you to track transactions between interdependent companies and entrepreneurs. With its help, the fact of business fragmentation is revealed in order to benefit from the application of special tax regimes or benefits.

Registering a business for relatives and conducting transactions between affiliated companies often raise questions from inspectors and are in their area of attention.

AIS "Tax-3". An automated information system that contains a huge amount of information about individuals. It contains information about the property, income and contributions of each of us. With its help, tax authorities identify citizens running a business without registration, unscrupulous landlords, and shady salary schemes.

For example, when receiving money from renting an apartment or part of a salary in an envelope, a person regularly puts it on a credit card. Sooner or later this may raise questions.

What to pay attention to

The form of a certificate of an on-site tax audit carried out in an organization can only be drawn up by federal employees. It is prohibited to prepare the document yourself.

Other prohibitions that apply to the specified certificate:

entering false information;
writing text with grammatical or punctuation errors;
making corrections to existing text;
crossing out content;
affixing electronic digital signatures.

If the indicated rules are ignored, the document is considered void. It becomes invalid until the defects are corrected.

Types of tax audits

The purpose of tax control is to check whether all taxes have been accrued and paid. Inspections are the main tools with which to study the activities of a company or entrepreneur. Inspectors pay special attention to the selection of counterparties, accounting and reporting, economic characteristics of business transactions, timeliness and completeness of the transfer of taxes and fees.

Tax legislation divides all audits into on-site and desk audits.

Desk tax audit

All calculations and declarations that taxpayers submit to the Federal Tax Service are subject to desk (documentary) verification. The purpose of control is to check the figures in the reporting for arithmetic and logical errors, to determine whether tax rates were applied correctly and legally. The inspection is carried out at the inspectorate at the place where the reports are submitted. Each submitted declaration or calculation is checked. The participation of the taxpayer is not necessary; only the documents provided by him are considered.

During the desk audit, reporting data is entered into the information system. The system analyzes indicators and checks control ratios. This is how arithmetic and logical errors made by the taxpayer are identified.

Next, the figures in the declaration are compared with the data of other taxpayers in this industry to determine how far they deviate from the industry average. If there are no errors or discrepancies, the desk audit of the tax return or calculation is successfully completed.

If inaccuracies, errors or violations are discovered, the inspector will send a request to provide additional documents and explanations.

When may documents be required during a desk audit?

During desk inspections, inspectors may require explanations and primary documents only in the following cases (Article 88 of the Tax Code of the Russian Federation):

Errors and contradictions in the declaration. If counting (arithmetic) errors are detected, you will need to submit adjustment reports. In case of natural discrepancies in data, for example in the profit declaration and the VAT declaration, it is sufficient to provide an explanation in writing. For example, you can say that part of a company's operations requires income recognition for income tax purposes, but is not subject to VAT.
Submission of an updated declaration. If in the updated declaration the tax was reduced or the amount of the loss was increased, tax authorities have the right to request tax registers and primary documentation for a more detailed study of the reasons due to which contributions to the budget decreased.
Loss in the income statement. Business must make a profit. The lack of profit is a reason to take a closer look at the company’s activities and study its transactions during the unprofitable period.
VAT refund claimed. In this case, the Federal Tax Service always requests invoices and source documents for all transactions for the period for which the taxpayer wants to reimburse the VAT paid from the budget.
Use of tax incentives. Companies using preferential taxation or deferred payment must, at the request of tax authorities, document the legality of their application.

On-site tax audit

An on-site tax audit takes place on the territory of the taxpayer. However, if they are checking an individual entrepreneur without an office or a small company, the inspectors will request documents and will study them at their place.

Unlike a desk audit, when only one declaration is analyzed and only for the reporting period, an on-site audit is usually carried out for several types of taxes. The maximum possible audit period is 3 years.

Inspectors analyze and identify distortions in information in primary documents, check the accuracy and completeness of accounting, inspect premises, and interview employees.

There are several types of on-site tax audits depending on the reasons for which they are caused.

Comprehensive checks. They check all taxes and fees paid by the taxpayer. Typically within the last three calendar years.
Thematic checks. Most often they are carried out in companies under special tax regimes (STS, UTII, Unified Agricultural Tax). In general mode, such checks are carried out less frequently and in special cases. For example, a company may be subject to an on-site thematic audit of VAT for the last three years after it has reimbursed the tax from the budget in one of the quarters.
Inspections in connection with the reorganization or liquidation of an organization. Conducted for a period not exceeding the last three years, but regardless of when the last inspection was. Even if the company has already been inspected during this period, the inspection due to reorganization is not considered repeated.
Unscheduled inspection upon request. Such verification requires grounds. Usually this is a request from law enforcement agencies or a higher tax office. As well as a violation of the evaluation criteria described at the beginning of the article.

The duration of the on-site inspection should not exceed two months (Clause 6, Article 89 of the Tax Code of the Russian Federation). The beginning of the period is the date of the decision to conduct the inspection. End - the date of drawing up the certificate of inspection (clause 8 of Article 89 of the Tax Code of the Russian Federation).

Passing an on-site inspection

The plan for on-site inspections for the current year is published on the tax inspectorate website. Unscheduled inspections are not included in the published plan and occur suddenly. They are almost always preceded by tax demands and requests for information. Evaluate yourself according to the selection criteria. The more inconsistencies you find, the higher the risk of ordering an inspection.

If you have received a decision to conduct an on-site tax audit, this means that your company began to be audited at least several months ago. You just didn’t know that the preparatory stage was already underway.

Preparatory stage. Tax officials have begun an audit. Before joining the company, they study all the constituent documents and tax reporting, identify your main counterparties and chains of interdependent persons, and analyze the dynamics of changes in the main financial indicators for the audited period.

First stage. The inspector arrives with a decision to schedule an on-site inspection. Make sure that the actions of the tax authorities are legal. The notice must indicate: the full and abbreviated name of the company being inspected, the composition of the inspection team that has the right to access the territory, a list of taxes and the period being inspected.

It is prohibited to check the same period twice. Inspectors must prove their identity with identification. The wording “all taxes and fees paid” is illegal; the decision must indicate a complete list of taxes being audited.

Keep a special calendar and mark all the deadlines related to the inspection in it. Violation of deadlines is an independent reason to challenge the final inspection report.

Second phase. Preparation and transmission of documents. The inspection is strictly regulated by law. A complete list of required documents must be specified in the tax request. If the list is too vague, specify in writing what exactly the inspector wants to see. Tax authorities have the right to demand and study only primary accounting documents and registers. The taxpayer is not required to provide analytical reports or summary reports on its activities.

Keep tax officials out of your accounting software. Article 93 of the Tax Code of the Russian Federation obliges taxpayers to provide documents related to the calculation of taxes. The inspector's demand to provide access to the electronic database is illegal. The safest way to submit is to have copies of documents bound and certified. Check each document provided. It must not only correspond to the form, but also be filled out correctly, contain no corrections, and, if necessary, be signed and stamped.

Try to comply with the deadlines set for submitting documents. Violating them is a reason for the inspector to seize documents and take away the accountant’s computer during the inspection (Clause 3, Part 1, Article 31 of the Tax Code of the Russian Federation, Article 94 of the Tax Code of the Russian Federation). Make an inventory of all documents being transferred. If you cannot meet the deadline, be sure to ask in writing to extend the deadline for submission.

Third stage. Passing the test. An on-site audit is not only about studying accounting documents. During on-site inspections, inspectors most often use three tools: interrogation of employees, inspection of the territory and seizure of material objects (databases, hard drives, computer equipment).

Interrogation. According to Art. 90 of the Tax Code of the Russian Federation, during the inspection the inspector can interrogate any employee of your company or counterparty companies. Keep control over calling employees to the Federal Tax Service. All demands to appear must be issued by summons or notice indicating the date and time (letter of the Federal Tax Service dated July 17, 2013 No. AS-4-2/12837). If an inspector comes to the company’s territory and calls employees to “talk”, politely but firmly refuse and offer to send the summons officially - by Russian Post.
Tell your subordinates to immediately inform the responsible employee (lawyer, accountant or manager) that they have received a subpoena. All letters sent by the Federal Tax Service by mail are considered received within 6 calendar days after sending (Part 4 of Article 31 of the Tax Code of the Russian Federation).
Before going to the Federal Tax Service, explain to the employee how to act, and the visit to the tax office itself should be accompanied by a lawyer or lawyer with a notarized power of attorney from the company. The called storekeeper or driver often does not understand the specifics of legal or accounting issues and gives answers that can be interpreted not in favor of the company.
It is good if you train the employees who are about to be interrogated in advance how to answer the most likely questions. A lawyer can act as an inspector and simulate the situation.
Most often questions concern:
- selection of counterparties and contact with them;
stages of shipment of goods or provision of services;
employee's work responsibilities, etc.

If it takes time to prepare for the interview, call the inspector and ask to reschedule the visit. You can refer to illness, business trip or other reasons. Usually tax officials do not refuse and schedule another time for the meeting.

After the interrogation, read the protocol and make sure that the inspector understood and recorded everything correctly. If there are inaccuracies or errors, the protocol can be corrected before the witness signs it. Refusal to make adjustments is a violation of citizen rights, and this should be recorded in writing.

Inspection of territories, premises and objects. Carried out only after notification of the taxpayer. Only objects and territories that belong to the person being inspected and not to third parties are inspected.
If you have any comments about the inspection, write them down in the protocol.
Make sure that the facts and information in the protocol are not distorted.
Removal of documents and objects. Occurs only upon a reasoned decision of an official. Only that which relates to the subject of the inspection can be confiscated.
The resolution must indicate the individual characteristics of the items or documents subject to seizure, as well as the reasons for which this decision was made.

Fourth stage. Familiarization with the certificate and inspection report. On the last day of the inspection, the inspector is obliged to familiarize the company representative with the certificate. Make sure that it fully and correctly indicates the subject and timing of control activities, as well as the violations identified.

Within two months after drawing up the certificate, inspectors must provide you with a final report with the results of the inspection.

In some cases, Federal Tax Service employees take advantage of taxpayers’ ignorance and violate their rights. For example, they transfer the inspection materials to an unauthorized person or one who does not have the appropriate power of attorney, do not hand over the act for review and signing, and do not notify about the date and time of consideration of the inspection materials.

Record every violation in writing. In the future, this may become a basis for canceling the inspection decision (clause 14 of Article 101 of the Tax Code of the Russian Federation).

After reviewing and signing the act, the inspection ends. But only if you agree with the conclusions of the tax inspectorate. If the violations and conclusions indicated in the report are unfounded, you can submit written objections within one month from the moment you received the inspection report.

In what order should an inspection report be prepared and drawn up?

The on-site tax audit report is drawn up as a final document reflecting information about all the collected evidence of the taxpayer’s guilt and the amount of arrears or the absence of violations, if they were not discovered by the inspectors.
This differs from a desk audit report, which is drawn up only when inconsistencies are detected (see the article Drawing up a desk tax audit report). The procedure for processing the results of an on-site tax audit (hereinafter referred to as the VNP) is regulated by:

Tax Code of the Russian Federation (Article 100);
letter of the Federal Tax Service of the Russian Federation “On recommendations for conducting GNP” dated July 25, 2013 No. AS-4-2/13622 (Chapter 6);
by order of the Federal Tax Service of the Russian Federation “On approval of document forms...” dated 05/08/2015 No. ММВ-7-2/ [email protected] (Appendices 7, 23, 24);
letter of the Federal Tax Service of the Russian Federation “Recommendations on the procedure for organizing the work of tax authorities” dated 08/07/2013 No. SA-4-9/ [email protected] and other regulatory acts.

The GNP act is drawn up strictly in accordance with the approved form (clause 1 of Article 100 of the Tax Code of the Russian Federation) in writing and cannot contain clerical errors or corrections that are not confirmed by the signatures of the inspectors. All copies must be identical in content. The on-site tax audit report must be prepared no later than 2 months from the date of drawing up the certificate of completion of the GNP.

IMPORTANT! An act based on the results of the VNP is drawn up even if control measures do not reveal any violations in the activities of the taxpayer (clause 1 of Article 100 of the Tax Code of the Russian Federation).

How to challenge additional charges and fines specified in the tax audit report

Study the inspectors’ arguments and prepare detailed, motivated explanations for each of them.

Often, already at this stage, it is possible to cancel some controversial additional charges and fines: tax authorities do not want the court to point out the mistakes and incorrect conclusions of the inspectors. For each violation recorded in the act, you should:

explain why the controversial transactions were made, what your business goal was, and what economic results you planned to achieve;
indicate that some facts were presented incorrectly by the inspectors, distorted or completely untrue;
support your arguments with primary documents, expert findings, and witness testimony;
strengthen your legal position with arbitration practice on similar issues;
indicate procedural violations during the inspection, if any.

After examining your written objections, a company representative will be invited to a final review of the inspection materials and approval of the report. This is an opportunity to once again discuss with the tax authorities the offenses the company is charged with.

The head of the inspection or his deputy is always present at such a meeting. Your task is to convince him that the inspectors are making a mistake and you intend to challenge their conclusions in court.

In cases where your arguments are heard, after consideration of the materials, additional tax control measures (ATMC) may be assigned. This means that tax authorities are ready to consider your position and once again study controversial issues. Often, after DMNK, in most cases, part of the tax claims are removed and the amount of additional charges and fines is reduced.

For example, the audit report indicated that the head of the counterparty company is a “mass leader”, charged the company with failure to comply with due diligence rules (due to working with unscrupulous partners who violate tax laws) and removed deductions for VAT paid on transactions with this company. After receiving the list of companies and studying it in detail, it turned out that out of 12 companies in which the director of the counterparty was a manager, nine closed before 2009, and three are operating successfully, have websites, assets and real activities. The tax authorities approached me formally and did not understand the details. After filing objections, the Federal Tax Service's claims in this part were withdrawn in the DMNK act.

All additional events also end with an act. You can submit written objections to it within 15 days. In the future, your disagreement with the conclusions of the audit can only be challenged in an arbitration court.

Sample certificate of on-site tax audit carried out in an organization

The following recommendations should be followed. Otherwise, the document will be declared invalid. It is important to familiarize yourself with the approved template not only for the compiler, but also for the person ordering the certificate. A sample certificate of an on-site tax audit of an organization is available below.

What you need to remember about tax audits

If they come to you with a tax audit, be proactive and do not let the process take its course. This will help you effectively appeal the tax authorities’ decision and even cancel it and the resulting additional charges and fines.

Check the on-site inspection plan for the current year to prepare for it in advance.
Participate in ongoing control activities.
Appoint a responsible employee so that the inspector does not have to handle all the accounting. If the inspection takes place on the company’s premises, allocate a separate office or room.
Train employees on the rules of conduct during inspections.
Hand over documents strictly according to the description. Monitor the process of collecting materials and audit evidence.
Identify and record violations in the inspection process. File complaints.
Keep calm.

How to fill it out correctly

The template for a certificate of an on-site tax audit carried out in an organization is filled out using a simple algorithm. You need to enter specific information in the appropriate fields. The text is written by hand. You can use a pen with black or blue ink. The use of other colors is unacceptable. It is also allowed to fill out the form on the computer. Rules for filling out the form:

Enter the address and date of compilation.
Indicate the name of the federal agency responsible for the inspection.
Indicate your full name. head of the inspection.
Indicate the name and details of the verified company. If we are talking about an individual entrepreneur, write down his full name.
List taxes and fees assigned as a result of the event.
Specify the payment period.
Write the start and end date of the control.

The completed sheet of the certificate about the on-site tax audit carried out in the organization is signed by an authorized person, whose role is the head of the inspection. The legal paper is then affixed with a company seal.

The director of the audited company has the right to send a request to the manager. It also provides evidence of activities carried out in the company. The results of the check are also recorded there.