What documents must the FOP provide when conducting a documentary check?

A natural person - an entrepreneur, in respect of whom a documentary check (scheduled or unscheduled) has started, must on the first day of the check provide the official of the control body in full originals of all documents on issues related to the subject of the check, in particular regarding the accounting of income, expenses and other indicators, related to the definition of objects of taxation and/or tax obligations, namely: contracts (agreements) for works, services; acts of completed works (services rendered), invoices; bank statements on cash flows; income accounting book; employment contracts, information on calculation and payment of wages; other documents related to financial and economic activities.

Along with this, when conducting inspections, officials (officials) of the controlling body have the right to receive from taxpayers properly certified copies of primary financial and economic, accounting and other documents that testify to the concealment (underestimation) of objects of taxation, non-payment of taxes, fees, payments, violation of the requirements of other legislation, the control of compliance with which is entrusted to the supervisory authorities. Such copies must be certified by the signature of the taxpayer or his official and sealed (if available) (paragraph one of clause 85.4 of the Code of Civil Procedure).