Upon arrival at the commercial object, the auditors should show the certificate of service to the representative of the subject of the commercial activity of that object and shall introduce the basis for conducting the audit.
Auditors do not have the following rights:
- to conduct an audit in the absence of an employee of the commercial object being audited;
- to select samples of products for conducting tests in the prescribed form and quantity, without registration and in quantities exceeding the prescribed standards
- to receive the originals of documents related to the inspection, provided that they are returned;
- to reveal state secrets and other secrets protected by a law known to them as a result of the inspection.
Commercial organizations have the following rights during the inspection:
- to conduct it with the participation of an employee of the commercial organization, if necessary with the participation of disinterested persons as witnesses;
- to receive information about the course of the inspection;
- to be acquainted with the results of the inspection, to agree or disagree with them, and to make notes on the actions of the inspectors in the protocol drawn up by the inspectors
- to object to the actions of inspectors in administrative or judicial proceedings.
Commercial organizations are responsible for the following in the order of audit:
- providing written or oral explanations to the auditors on issues that arise during the audit;
- at the request of the inspectors, to provide the requested documents or information without interruption;
- to ensure unhindered access of inspectors to the trade object.
Trading objects that obstruct the inspection are liable according to the legislation of Turkmenistan.
The inspection shall not be carried out if it is not possible to identify the person who submitted an application to the organization, as well as if his/her surname, name, address of residence, and signature are not provided.
Commercial objects are obliged to provide the inspectors with the following information
- the list and type of services (works) performed;
- the period of performance of services (works);
- the list of services (works) performed, as well as information on the prices of raw materials, jewelry, and equipment used (shown in the examples), the method and type of payment
- a document certifying that the services (works) performed to meet the specified requirements - a certificate of conformity and its duration (for certain types of services);
- a certificate of conformity of the raw materials used to fulfill the order;
- a letter of payment in the specified form;
- certificate of registration of the cash register and payment terminal;
- original copy of the license (if any);
- book of notes and recommendations.
When paying for social services, the consumer (the ordering party) is obliged to comply with Turkmenistan's Law "On Protection of Consumer Rights A document confirming the purchase of the product (work, service) specified in the first part of Article 17 of the Law must be provided.
If the document confirming the purchase of goods (works, services) does not specify the required information, this does not exempt the contractor from concluding the contract (issuing a letter of payment).
Source: Kuvvat Charyyev, Lawyer
June 3 issue of Rysgal newspaper