Yulia's answer is correct. This is just another version of the same.

Article 88. Cameral Tax Audit
A cameral audit is an examination conducted in the office of the tax authority of the data contained in tax returns and other documents filed by the taxpayer that serve as the basis for computing and paying taxes, as well other documents concerning the taxpayer that the tax authority has in its possession.
Cameral audits shall be conducted by authorized tax officials as part of their routine duties within 3 months after the taxpayer has filed a tax return and other documents that serve as a basis for assessing and/or paying the tax, unless another deadline has been set forth in legislative or other regulatory acts on taxation, and no specific decision of the head of the tax authority shall be required to conduct such a audit.
If the audit revels mistakes made when in filling out the forms or inconsistencies in reported data, the taxpayer shall be notified and requested to make the appropriate corrections within the established time limit.
During cameral audit the tax authority is entitled to request additional data from the taxpayer, to receive explanations and documents that confirm the correctness of assessment and timeliness of tax payment.
For the underpaid amount of taxes revealed by cameral audit, the tax authority shall send out a demand for the payment of the tax and interest amount in question. http://www.garweb.ru/project/mns/en/law/garweb_law/10800200/...


The Code's chapter that describes tax audits by Ukrainian tax authorities appeared to be the most interesting for taxpayers. According to Code, State tax service has the right to conduct cameral and documentary audits which were already known to taxpayers and the novel of new Code - factual audit.

Cameral audit is being done solely on the basis of data specified in the taxpayer's declaration.http://www.mondaq.com/article.asp?articleid=128560