PROBLEMS ARISING IN THE PROCEDURE OF SERVICE BY APPLICATION TO THE FILE WHEN CONDUCTING AUDIT PROCEEDING
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Date
2025-12-01
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Plovdiv University Press
Abstract
The present study examines some of the problems arising when implementing the procedure for serving documents by applying to the file under Art. 32 of the Tax and Social-Security Procedure Code. Specific practical vices in the implementation of the set of facts of the provision of Art. 32 by the revenue authorities, concerning service of papers by application to a file, have been analysed.
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Keywords
service by application to a file, audit proceedings, revenue authority