Expert investigation

An expert study is the research of objects carried out by an expert (specialist) skilled in the art, which contain the information about the facts and circumstances surrounding the financial and economic activity subject to taxation, which an entity runs.

But often, after a documentary check made by fiscal authorities, questions arisen among entrepreneurs of whether taxes additionally charged or tax sanctions set are legitimate. One of the ways of establishing the objective truth is to carry out an expert investigation.

This investigation is conducted on the initiative of an enterprise or natural person if it is necessary to study conformity of accounting and fiscal records, reporting documents to the existing laws of Ukraine.   

An expert scrutinizes source documents, accounting and fiscal records, documents related to the economic activity, financial and credit operations and finds whether they match to the norms of the existing legislation.  

The advantages of the expert investigation to be singled out are as follows:

  • expert investigation essentially speeds up trial in the action brought in a court.  
  • at the court hearing, the research made by an expert has probative value and is placed on the same footing as material evidence.
  • disagreement with the investigation outcomes should be grounded and motivated.

The expert investigation helps comprehensively and reasonably evaluate and consider all aspects of enterprise functioning and performance.

The expert investigation helps our clients evaluate:

  • the amount totalling equity shares to be paid to a stakeholder if the latter withdraws;
  • documentary proof of use of loan proceeds not for intended purpose;
  • documentary proof of underestimated income;
  • documentary evidence of accuracy of accounts as regards salary-related records, other payments;
  • documentary proof of underestimated income based on the tax inspection statement;
  • documentary proof that certifies the loan and interest have been paid off in full.

The benefit of the investigation carried out by an economics specialist is that the issues submitted for examination are formulated by the enterprise itself. Thus, its interests won’t be neglected. Further on, the conclusion made by the economics specialist can be used by the enterprise during the court proceedings as a proof.  

The relationships with our partners and clients are based on the principle of strict confidentiality*!

*An expert is allowed neither to disclose any information or data become known to the latter while fulfilling the obligations without consent of a body (person) that has initiated an expert evaluation (has assigned an expert), nor to impart the information about the process of expertise or its outcomes to anybody, except the body (person) said above or the court.