As tax authorities conduct an unscheduled inspection to determine the validity of charging VAT refund?

Experts Mindohodov Knowledge Base answer to the following question : what is the procedure and timing of the documentary unscheduled site inspection VAT calculation for determining the validity of budget refund of such tax ?
 
   Tax officials were reminded that such a test is conducted in the presence of sufficient reason (the list approved by the Cabinet of Ministers of 27.12.2010 № 1238 ) , which show that the calculation of the amount of budgetary compensation was made in violation of tax laws. Term unscheduled site inspection - within 30 calendar days following the deadline for conducting a desk audit .
 
   According pp 78.1.8 of the Tax Code of Ukraine ( hereinafter - CLE ) documentary unscheduled inspection is carried out in the presence of at least one of the following circumstances : the payer is a declaration which stated for the recovery of VAT , if there are grounds for checking as defined in Sec. V NKU , and / or a negative value of the VAT , which is more than 100 thousand UAH.
 
   On carrying out the documentary unscheduled head of the supervisory authority decides that the order is issued . Officials of the supervisory authority have the right to proceed to conduct the documentary field audit , the actual check if there are reasons for their conduct , some GCC , and subject to the production or direction in the cases specified CLE , the following documents:
 
   - The directions for carrying out such ;
 
   - Copies of the order for the inspection;
 
   - The business card of persons specified in the direction to conduct the inspection .
 
   Tax also reminded that the documentary exit routine and unscheduled inspection of large taxpayer may be suspended by decision of the head of the supervisory authority for a total period not exceeding 30 working days, and in case of the need for expertise, information from foreign government officials on the taxpayer , the completion of adjudication of claims on issues related to the subject of verification, recovery of lost taxpayer documents, verification may be stopped for the time necessary to complete these procedures.
 
   The total period of inspections taking into account the timing of the stop may not exceed 60 calendar days.