The coronavirus pandemic has affected the way controls are conducted.
Among the changes that have been noticed in the previous controls carried out by tax offices, the following are noted:
- the method of notifying the entrepreneur about the date of the inspection,
- method of conducting the control,
- its duration.
Firstly, entrepreneurs most often obtain information about the initiation of an inspection by e-mail or by phone. Second, officials largely control the entity based on the data they have. Third, the inspection time was extended due to the need to ensure safety.
