Without notifying the specified facts, the taxpayer has no objective opportunity to provide any explanations and their documentary confirmation.

This is evidenced by the analysis of clause 73.3 of the Tax Code  and the Procedure for Periodic Submission of Information to the State Tax Service and receipt of information by the said authorities on a written request approved by the Resolution of the Cabinet of Ministers of Ukraine dated December 27, 2010 No. 1245.

Without explanation by the tax authority, which information was not disclosed by the legal entity in his reply and what additional documents were required to provide, the purpose of conducting a documentary non-scheduled on-site verification does not comply with the requirements of clause 78.1.4 of Article 78.1 of Article 78 of the Tax Code of Ukraine (since such actions of legal persons can not be considered as failure to provide taxpayers with explanations and their documentary evidence on the written request of the controlling authority).

The relevant position was expressed by the Supreme Court in a ruling of 09.11.2018 in the case № 813/4042/17