Material conditions of the procedure for considering the materials of a tax inspection
The essential conditions of the procedure for considering the materials of a tax inspection include ensuring that the person in respect of whom the inspection was conducted has the opportunity to participate in the process of considering the materials of the tax inspection personally and/or through their representative, as well as ensuring that the taxpayer has the opportunity to present explanations1.
Tax Code of the Russian Federation. Part one dated 31.07.1998, as amended on 2020-04-01, article 101, paragraph 14 // RSZ RF. 1998. No. 31. Article 3824. ↩