Tax Code Tax

Litigation in the tax reporting are still relevant to many Russian firms, moreover, their number, according to many experts, not only not declining, but also inevitably rise. Client Company "INTELIS-Audit" was faced with misconduct tax, refused to take a loss. Some contend that Rockwell Trading shows great expertise in this. Tax, received a declaration of income tax, which at year-end loss was recognized, demanded provide all the primary documents upon which such loss was recognized. The position of the taxpayer failed to provide client documents referring to the fact that in cases where during the tax desk checks revealed no errors and other inconsistencies in the tax declaration submitted to the grounds in order to require the taxpayer's explanations, as well as primary records are missing. The materials presented case did not contain evidence of tax authority to identify errors and inconsistencies in the submitted data, which excludes the tax authority to request documents on financial activities taxpayer.

And lawyers of "INTELIS-Audit" referred to the fact that a new version of the 01.01.2007 art. 88 of the Tax Code has limited the rights of tax authorities to requisition documents are the basis for the calculation and payment of tax. In Therefore, the requirement of inspection of their submission directed to the employer does not comply with tax laws and violated his rights and legitimate interests in the field of entrepreneurship. However, this position was not accepted by the inspection, resulting in a tax authority did not accept the loss, considering them to be documented unconfirmed. Referring to the retrial of the appeal, except above, we also noted that the tax authority was not entitled to recover from the applicant's documents relating to the validity of the reflection losses in tax returns, economic viability produced cost, uncoated income from operations and non-operating income and expenses. The ban on such actions is contained in Section 7, Art.

88 of the Tax Code. Chapter 25 of the Tax Code also does not assume responsibility to represent the taxpayer in tax Authority together with the tax return for income tax documents proving the correctness of tax assessment. The final decision considering our arguments, the Office of Russian Federal Tax Service has agreed with them and canceled the decision tax authority. This not only allowed the client to defend their position, but also showed the inspection, that a higher tax authority is set to cancel such illegal solutions, which explains the absence of a dispute with Inspection of such a question in the future.