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Inspection and other procedural acts
(1) Officials of tax authorities have the right, in order to conduct inspections, to have access to plots of land, buildings and premises where the business or professional activities of a taxable person are carried out. In the course of an inspection, officials of tax authorities do not have the right to conduct searches, open locked spaces or storage rooms or enter a dwelling against the will of the persons residing therein even if the business or professional activities of a person are carried out therein.
(2) Officials of tax authorities have the right to inspect property owned or possessed by persons not engaged in business or professional activities, including immovables, buildings, ships, vehicles and other movable property, provided that the inspection does not involve entry into or a search of the dwelling or premises of the person against the person’s will.
(3) Advance notice of the conduct of an inspection specified in subsections (1) and (2) of this section shall be given within a period of time which enables the taxable person to form an opinion on the planned act. In urgent cases or if advance notice may endanger the attainment of the purpose of the inspection, advance notice of the conduct of an inspection need not be given. Advance notice of the conduct of an inspection also need not be given if the tax authority is unable to ascertain the residence or seat of the owner or possessor of the property. In order to conduct an inspection a written order which, among other things, sets out the purpose of the inspection, shall be presented to the taxable person or a representative thereof. If no written order is presented in order to conduct an inspection, the taxable person has the right to request that the taxable person be subsequently informed in writing of the grounds for the inspection.
[RT I, 10.12.2010, 4 - entry into force 01.01.2011]
(4) An inspection specified in subsection (1) of this section shall be conducted during the working time of the enterprise or during general working time. Minutes shall be taken of the course of an inspection and the facts established by the inspection.
(5) In order to conduct an inspection, an official of a tax authority has the right to:
1) involve specialists and experts;
2) make extracts or copies of documents pursuant to the procedure provided for in § 65 of this Act;
3) take photographs of or record in another manner the inspected territory or things;
4) take inventory or control measurements of goods, materials and other property and prepare plans or sketch maps of inspected territories or buildings;
5) remove documents and things pursuant to the provisions of § 65 of this Act;
6) request information concerning the economic or professional activities of the taxable person to a limited extent for inspection purposes from persons on the plot of land or in the buildings or on the premises which are being inspected. The testimony shall be recorded pursuant to the procedure provided for in subsection 60 (4) of this Act.
[RT I 2007, 23, 121 - entry into force 01.07.2007]
(6) Officials of tax authorities have the right to take samples from the fuel tanks and elsewhere in the fuel system of motor vehicles to ascertain whether fuel used as motor fuel is fiscally marked. The results of the procedural act shall be recorded.
(7) The tax authorities have the right to involve specialists in inspections and other procedural acts if the assistance of a person who has specific expertise is required to conduct the inspections or procedural acts. A notation concerning the involvement of a specialist shall be made in the report of the procedural act. The provisions of subsection 68 (4) of this Act apply to specialists.