Duties of the Inspection Authority

When performing an inspection, the Inspection Authority is obliged to proceed in a way that the rights and legally protected interests of the inspected person are not affected. The Inspection Authority is obliged to:

• notify the inspected person in advance in writing of the subject of the inspection; if notification of the inspection before the start of the inspection could lead to defeating the purpose of the inspection or making the inspection significantly more difficult, the subject of the inspection may be notified immediately before the inspection,
• notify in writing the date and time of the inspection at least ten days before the inspection; if the announcement of the start of the inspection could lead to the defeating the purpose of the inspection or making the inspection substantially difficulty, the commencement of the inspection may be announced immediately before the inspection,
• before the start of the inspection and at any time upon the request of the inspected person, show the mandate to initiate inspection and a service card (template 1, template 2),
• draft minutes on the progress of the inspection,
• draft an inspection protocol, in which the inspection findings are stated (hereinafter referred to as "the protocol"), or an inspection record,
• record the statement of the inspected person pursuant to § 95 letter a) in the protocol or the inspection record
• draft minutes on the submission of an explanation according to § 93 letter j) and § 94 letter e),
• deliver one copy of the minutes on the progress of the inspection, minutes on the submission of an explanation, protocol or inspection record to the inspected person,
• to confirm in writing to the inspected person the receipt of original documents or copies of documents, written documents, copies of storage media and other materials and evidence and to ensure their protection against loss, destruction, damage or their abuse,
• assess the merits of objections to the inspection findings listed in the protocol and take into account the merits of the objections in the appendix to the protocol and inform the inspected person,
• discuss the protocol with the inspected person and draft minutes of the discussion.,