Directory of RSS feeds

RSS feeds in the directory: 2798

Added today: 0

Added yesterday: 0

Company / Laws

FNS has explained what the violation of the procedure of consideration of materials of tax audit shall entail cancellation of the decision of the tax authority

Legal advice 06.08.2018 at 12:40

Legal advice


Tarasova, Deputy head of Department of pre-trial settlement

tax disputes of the Federal tax service of Russia told about which violations of procedure

the consideration of materials of tax control by tax authorities

are significant. And, accordingly, entail the abolition of

the decision of the tax authority. For example, a material breach

is the situation when inspection is not provided to the taxpayer

the opportunity to provide clarification on the results of verification or

to participate in the consideration of the audit materials (clause 14, article 101 of the Tax


At the same time is not a violation situation when

the taxpayer has reviewed all materials inspection, but tax

the authority has not presented the documents obtained in the course of events

the tax control, the detail data of these documents in the act

check. The tax authorities must notify the taxpayer of the date, time

and place of consideration of materials of tax check (item 101 NK 1-2 tbsp.

RF). Legal entity or natural persons are considered duly notified if

the inspectors gave notice by mail to the legal address of the organization

or the address of the place of residence of physical persons. Even if the addressee did not receive

a certified letter on the date of examination materials, violations of procedures are not

, because the risk that the notice will be obtained, rests with

in check.

in addition, it is not a violation if

the documents sent to the tax office after the tax

the on-demand scan, which was sent as part of the audit or

additional actions of tax control and taxpayer

them introduced (definition of the Supreme Court of the Russian Federation of April 23, 2018 No.