Неосчетоводените фактури като основание за извършване на ревизия по чл. 122 от ДОПК
The Unaccounted Invoices as a Cause for Conducting an Audit under art. 122 of the TSSPC (Tax and Social Security Procedural Code)

Author(s): Nedyalka Petrova
Subject(s): Law, Constitution, Jurisprudence, Law on Economics
Published by: Пловдивски университет »Паисий Хилендарски«
Keywords: unaccounted invoices; suppliers; concealed income; bound competence; operational independence; evidence; transfer of goods; forensic examination; rebuttable presumption
Summary/Abstract: The purpose of this scientific study is to examine one of the most common reasons for conducting an audit in the special order of Art. 122, para. 1, item 2 of the TSSPC, in cases where the revenue authorities find evidence of concealed revenue or income, because the obliged party did not report in its accounting, invoices for delivery of goods related to its activities, issued in its name by its suppliers. The article analyzes the court practice and the practice of the NRA, discusses the most important and controversial issues related to the topic.

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