§ 77. Time and place of tax audit

(1) A tax audit shall be conducted during general working time or the working time of the enterprise in a workroom or at a workplace the use of which is granted to the tax auditor by the taxable person for the duration of the tax audit.

(2) If it is not possible for the taxable person to grant the use of a workroom or workplace to the tax auditor, documents may be submitted and things presented in the dwelling of the taxable person or at the offices of the tax authority. 

§ 78. Rights and obligations of taxable person during tax audit

(1) During a tax audit, the taxable person has the right to be informed of the facts hitherto ascertained and the possible relevance of the facts in terms of taxation.

(2) The taxable person has the right to apply for the removal of the tax auditor on the grounds provided for in § 49 of this Act.

(3) The taxable person is required:

1) to ensure that the tax auditor has access to information relating to the tax liability subject to the audit;

2) to submit relevant documents and things to the tax auditor for examination and, if necessary, give explanations concerning such documents and things;

3) if possible, to ensure, without charge, an appropriate workroom or workplace for the tax auditor to conduct the tax audit.

4) to introduce to the tax auditor the information systems related to accounting systems and accounting.

[RT I 2005, 25, 193 - entry into force 01.07.2005]  

§ 79. Collection of explanations, examination and removal of documents and things, and other acts

(1) The tax auditor has the right to obtain explanations from the taxable person or a person designated by the taxable person in the course of a tax audit. If the taxable person or a person designated by the taxable person refuses to provide explanations or evades a tax audit, the tax auditor may question other employees of the taxable person who are present. The explanations shall, if necessary, be recorded in a report.

(2) The tax auditor has the right to carry out inspections, involve experts and specialists, make extracts and copies of the examined documents and perform other acts provided for in Chapter 6 of this Act, taking account of the specifications provided for in this Chapter. Acts may be performed on the basis of oral orders, except in the cases provided for in §§ 70 and 71 of this Act.

(3) The taxable person or a representative or employee of the taxable person shall be involved in any inspection carried out in the course of a tax audit pursuant to subsection 72 (1) of this Act. The provisions of subsection 72 (3) of this Act do not apply to the conduct of an inspection. If a specialist is involved, the taxable person shall be informed of the name of the specialist and the grounds for his or her involvement.

(4) The tax auditor has the right to remove documents or things relevant to the matter if elements of an offence become evident during the inspection or by agreement with the taxable person.