To close the FOP, the tax office conducts an inspection of this individual.
The situation: if in some months an individual received X hryvnias on the FOP account in the bank, but in the declaration he wrote that he received 30% less (and accordingly paid 30% less tax on the amount), and after some time the person decided to close his FOP .
Can the tax office, during the inspection, request data on the receipt of money from the bank and see that in some months the tax was paid lower than the receipts?