Can Podatkova ask for these agreements? What is the importance of the supply inspection during the hour of the desk inspection?

Having looked at the food, we came to this conclusion:

Since the terms established by law for preserving the documents required by the filing authority have not been completed, their submission is illegal.

The supply organ extends from the art. 93.1 of the Tax Code of the Russian Federation, you have the right to request documents from your organization (hereinafter referred to as the Organization), including for the period from 2011 to 2015.

The Organization currently has documents available, including for the period from 01/01/2011 to 12/31/2015. Well, there are taxes available to their tax authorities for assistance.

Priming the crown:

1. Rights of tax authorities

As we understand from the food, the Organization's counterparty will be carried out. Therefore, by virtue of paragraph 1 of Art. 93.1 of the Tax Code of the Russian Federation, the tax authority can obtain documents related to the activities of the tax payer that are being verified.
The transfer of documents that are required (information) related to the activities of the tax payer, which is verified, is not limited by the legislator. According to official clarifications, such documents include any documents that are necessary for the purposes of tax control of information related to the activity of the tax payer that is being verified, and so g information for a specific purpose (sheet to the Ministry of Finance of Russia dated September 30, 2014 N ED -4-2/19869, dated 09.10). 2012 N 03-02-07/1-246, issued 05/19/2010 N 03-02-07/1-243, issued 10/11/2007 N 03-02-07/1-438, FNP of Russia issued 08/24/2015 N AS -4-2/14873, dated 09/30/2014 N ED-4-2/19869). On the availability of legislative requirements for the transfer of documents that can be requested from the counterparties of the tax payer and in other ways that contain information about the tax payer, detain and judge (surprise, praise, Eighth Arbitration Court of Appeal dated November 29, 2012 N 08AP).

The approved authorities indicate those that Art. 93.1 of the Tax Code of the Russian Federation has not established a limit for the period of time for which documents (information) may be required regarding the activities of the tax payer that is being verified (collection payer, tax agent) (see the sheet of the Ministry of Finance of Russia dated November 23, 2009 N 03-02-07 /1-519, as well as Nutrition: What is the period for which documents may be required under Article 93.1 of the Tax Code of the Russian Federation? (official website of the Federal Tax Service of Russia, section “Parts of Nutrition”, May 2013)).

It is also explained that Art. 93.1 of the Tax Code of the Russian Federation does not stipulate that the period before which a document must be verified is subject to the period of tax verification of the tax payer being verified (sheet of the Ministry of Finance of Russia dated 09.27.2013 N 03-02- 07/1/40175). Moreover, in the opinion of the courts, the counterparty of the tax payer who is being verified does not have the right to assess the validity of the required documents before the period of the tax payer who is being verified, since such an assessment is within the competence of the tax which body that carries out the verification (see, for example, the decision of the Federal Antimonopoly Service of Skhidno-Sibirsky district dated 04/03/02). /14 in case N A19-15362/2013, Fourth Arbitration Court of Appeal dated 02/19/2014 N 04AP-5699/13, dated 10/14/2013 N 04AP-4483/13, dated 10/14/2013 N 04AP-4461/13, dated 23.09 .2013 N 04AP-4284/13).

Subject to clause 5 of Art. 93.1 of the Tax Code of the Russian Federation, a person who has denied the right to submit documents (information) shall be withdrawn within five days from the day of withdrawal or, in the same term, informs that he does not have in his possession the required documents (and information). If the documents that are required (information) cannot be submitted to the line assignments, the filing authority for the work of the person for which documents are required has the right to continue the lines of submission of these documents (information) (sheet of the Ministry of Finance of Russia, version 1 8.03.2013 N 03-02-08 /20 ).

In terms of preserving the original documents, they are regulated differently by accounting and tax legislation. Yes, pp. 8 clause 1 art. 23 of the Tax Code of the Russian Federation imposes on the tax payer the obligation to ensure the preservation of accounting and tax data and other documents necessary for the calculation and payment of taxes, including documents that confirm Reduction of income, creation of expenses (for organizations and individual entrepreneurs) , as well as payment (trimming) of taxes (see also the sheet of the Ministry of Finance of Russia dated 02.08.2011 N 03-02-07/1-272). Part 1 art. 29 of the Federal Law dated 06.12.2011 N 402-FZ “On accounting” (hereinafter referred to as Law N 402-FZ) established that organizations must save primary accounting documents, accounting registers and accounting nansov) volume of lines, which are established according to the rules for organizing state archival records, and no less than five years after the end of the day.

Therefore, the supply organ extends from the art. 93.1 of the Tax Code of the Russian Federation, documents may be required from the Organization for the period from 2011 to 2015.

It is significant that this is consistent with clause 6 of Art. 93.1 of the Tax Code of the Russian Federation, an individual from the submission of the requirements during the submission verification of documents or failure to submit them at the establishment of the terms are recognized by the submission offenses and entail a liability, transferred to Art. 126 of the Tax Code of the Russian Federation.

At the same time, the actions of the tax payer, related to the violation of the order and lines of saving documentation, do not enter the warehouse of the tax offense, the responsibility for which is established in paragraph 1 of Art. 129.1 of the Tax Code of the Russian Federation (praise of the Other Arbitration Appeal Court dated 02/13/2009 N 02AP-234/2009).

In this manner, since the organization does not intend to enter into a superchka with the tax authorities, its trace of submission to the tax authority is evident in it (at the boundaries assigned to Vimoga) documents (their copies), and before the daily - inform about those who are not є in their disposal of them (for example, inheritances of their failure to submit taxes to the payer or failure to withdraw from the counterparty, or expiration of the term of saving).

2. Accounting documents

When specific terms are defined, the preservation of certain accounting documents is covered by a repertoire of standard administrative archival documents that are created in the process of the activities of state bodies, local self-government bodies organization, from the defined terms of conservation, confirmed by the order of the Ministry of Culture dated 08/25/2010 N 558 (hereinafter referred to as Perelik). This Perelik was disintegrated and confirmed for the Vikonanny provision of Part 3 of Art. 6, part 1 art. 17 Federal Law dated October 22, 2004 N 125-FZ “On archival rights in the Russian Federation” (hereinafter referred to as Law N 125-FZ).

Subject to clause 1.4 The transfer of calculation of document saving lines must be carried out within one day following the date of completion of their business.

It is significant that for most accounting documents and accounting information, a saving term has been established - 5 rubles. However, for some documents there are smaller saving terms, and for others – higher saving terms. In addition, there are documents that promote consistent saving, for example:

• Accounting (financial) reporting (balance sheets, reports on profits and surpluses, reports on total earnings, additions to them, etc.) is saved (clause 351 to Perelik):

  A) formed river (consolidated) – steadily;

  B) river – steady;

  C) quarterly – 5 rocks (if there are rivers – steadily);

  D) monthly – 1 rik (with the presence of quarterly – steady);

filing declarations (routines) of legal entities for all types of filings, declarations and breakdowns of advance payments for insurance contributions on obligatory pension insurance, 5 rubles are saved (clause 392 to Perelik);

declarations and distributions of advance payments for insurance deposits on compulsory pension insurance are saved 5 rubles, and for special accounts and statements of salary payment – ​​75 rubles (clause 395 to Perelik);

tax cards for income and personal income tax (form No. 1-PDFO), personal income statements are saved 5 rubles, and for certain special accounts and salary income statements pay - 75 rubles (item 394, item 396 to Perelik );

the original documents and additions to them, which recorded the fact of this state operation and became the basis for accounting records (cash documents and books, bank documents, original bank check books, orders, time sheets, Domain of banks and transfer of benefits, acts of acceptance, delivery, write-off of materials and materials, receipts, invoices and advance notices, listings, etc.), 5 points are saved for the purpose of carrying out the verification (audit) (Article 362 of Perelik);

Listing about the addition of the government service, office supplies, travel and air tickets, payment of services, fees and other administrative-government expenses, about this place 1 ruble is saved at hotels ( p. 367 Perelik);

registers of personal income records are saved 75 times, as well as personal cards, medical records (clause 397, clause 413 Perelik);

documents (protocols, acts, records, statements, reports) on the revaluation of fixed assets, the depreciation of fixed assets, the assessment of the property value of the organization's main assets are stored permanently (Article 429 of the transfer);

documents (applications, appraisal reports, lists, etc.) for the sale of a dry mine are saved 10 rubles (clause 430 to Perelik);

layout, arrangement, completion, listing of agreements, agreements are saved for at least 5 years after the end of the term of the agreement, agreements (Article 455 Perelik);

acts on the transfer of rights to the property and the rights thereof from the current owner to the new owner (from balance to balance) are preserved permanently (Article 432 Perelik);

registers of the accounting (budgetary) area (, journals - orders, memorial orders, journals of account transactions, turnover sheets, accumulative sheets, detailed tables, registers, books (cards), sheets, inventory lists and other) - 5 rocks (Art. 361 Perelik);

documents (acts, statements, evidence, lists) about mutual arrangements and changes between organizations - 5 rocks (Article 366 of Perelik);

rakhunki-fakturi – 4 rocks (Art. 368 Perelik);

prices for land between producers and suppliers of material and technical resources – 5 rocks (Article 300 to Perelik);

agreements, please – 5 rocks (Article 436 to Perelik);

the terms for saving documents related to transport services are specified in section 10.3 “Transport services, internal connections” to Perelik;

Minutes declaration (an example of a participant in foreign economic activity) – 5 rocks (Article 757 Perelik); specifications for the development and delivery of products, materials (materials), possession – 5 roki (Article 756 Perelik);

documents (renewals, improvements, technical and economic developments) on the integrity of the purchase of imported products and materials – 10 rubles (Article 506 of Perelik);

list for food import – 10-15 rubles (Article 507 Perelik).

3. Taxable documents

Tsomu clause 4 art. 283 and paragraph 7 of Art. 346.18 of the Tax Code of the Russian Federation, which is exactly one hundred paragraphs. 8 clause 1 art. 23 special norms oblige payers, apparently, to pay a contribution to the organization’s income and a contribution that is paid in connection with the simplified tax system with the object of payment of “income, changed by the amount of taxes”, obtain documents that confirm the debt incurred, over the course of this period of repayment. We remind you that tax payers can transfer surcharges to future periods for a period of 10 years after the withdrawal (Clause 2 of Article 283, Clause 7 of Article 346.18 of the Tax Code of the Russian Federation).

Any expenses incurred from the subsidy of income are insured for the duration of the period, for example, depreciation of fixed assets (fixed assets) and intangible assets (intangible assets), or they may be of a nature (insurable during the period of their inception, but not at the time of sale of assets (Article 268 of the Tax Code of the Russian Federation)).

Depreciation is an even aspect of the terms of the vicoristic OS and intangible assets, forming their primary value (Articles 256, 257 of the Tax Code of the Russian Federation). Article 252 of the Tax Code of the Russian Federation indicates the possibility of settling expenses without documentary evidence. In connection with this, the Ministry of Finance of Russia explains that the term for preserving primary documents represents the formation of the primary property of the main, which is depreciated, the provisions of paragraphs. 8 clause 1 art. 23 of the Tax Code of the Russian Federation (4 terms), is liable to be calculated from the moment of completion of the depreciation charge in the subordinate form (for the addition of such a lane) (sheet to the Ministry of Finance of Russia dated 02/12/2016 N 03-03-06/1/7604, dated 04/26/20 11 N 03- 03-06/1/270). Therefore, for the purposes of the tax deed, save the original documents that confirm the formation of the first payment for fixed assets and intangible assets that are depreciated, requiring, at a minimum, 4 years after their re-depreciation. In this case, the financial department's accountants also stated that, according to Perelik, documents for the required depreciation of health assets are continuously preserved.

The Ministry of Finance of Russia has clarified the procedure for establishing paragraphs. 8 clause 1 art. 23 of the Tax Code of the Russian Federation, dated March 30, 2012 N 03-11-11/104 indicates those that, by the same term, begin after the tax period in which the document was entered into for filing information, registration and payment of taxes, confirmation withdrawal of income and loss of expenses. A similar position is expressed in the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated July 24, 2012 N 3546/12.

This legal position of the Supreme Arbitration Court of the Russian Federation must be respected and for the costs included in the warehouse:

zbitkiv as sums of hopeless money (clause 2, clause 2, article 265 of the Tax Code of the Russian Federation, issued by the Supreme Arbitration Court of the Russian Federation dated 10/09/2012 N VAS-5055/12, dated 06/09/2012 N VAS-7081/12). The primary documents that confirm their guilt may be available on the date of the appearance of the charges;

beats, directed at pp. 2, 3 tbsp. 268 of the Tax Code of the Russian Federation, which are determined on the date of implementation of the mine and mining rights (additionally, see the sheet of the Federal Tax Service of Russia dated 02/16/2015 N ГД-4-3/2251@).

prices for the addition (creation) of another mine, such as, for example, land plots, material values ​​(clause 2, clause 1, article 268 of the Tax Code of the Russian Federation);

varity of material reserves, other mines in the form of surpluses, identified during the inventory, and (or) mines taken away free of charge, and (or) mines taken away during dismantling or disassembling of the OS, which is taken out of service these, repairs, modernization, reconstruction, technical reform and partial liquidation of OS (clause 2, clause 1, article 268, another paragraph, clause 2, article 254 of the Tax Code of the Russian Federation);

prices for additional payments to the main authorities and the costs of their additional payments (clause 2.1, paragraph 1, article 268 of the Tax Code of the Russian Federation);

Varosti pribanniya purchased goods.

Investments of the nature may also be spent on the addition of valuable papers, since the date of the current expenditure on the addition of valuable papers is determined by the date of its implementation or any other date (clause 7, clause 7, article 27). 2 of the Tax Code of the Russian Federation). Therefore, documents that confirm expenses for the acquisition of valuable papers must be kept in a row, which are indicated in accordance with the provisions of paragraphs. 7 paragraph 7 art. 272 of the Tax Code of the Russian Federation (praised by the Ninth Arbitration Court of Appeal dated March 19, 2013 N 09AP-2671/13, FAS Moscow District dated July 19, 2013 N F05-7106/13 at reference N A40-07449).

Rakhunok-invoice, the purchase book and the sales book are compiled inclusively with the method of stagnation of the tax collection with MDV and the folding of the tax bill with the tax for the added goods. Both sales books and purchase books are taxable documents.

Form the procedure for maintaining purchase books and sales books established by the Regulation of the Russian Federation dated December 26, 2011 N 1137 (hereinafter referred to as Regulation N 1137). Subject to clause 24 of Addendum No. 4 to Resolution No. 1137, the purchase book and additional pockets of the purchase book, folded on paper or in electronic form, are preserved for at least 4 years from the date of the remaining entry. A similar term for saving has been transferred for book sales (clause 22 of Addendum No. 5 to Resolution No. 1137).

Thus, the term for saving the purchase book and sales book becomes no less than 4 years from the date of the remaining entry. Lines for saving rackets-invoices, starting from Art. 368 Perelik, what to do with 4 rocks, which is confirmed by the Tax Code of the Russian Federation.

From the deposited item you can go to a safe place, according to the provisions of paragraphs. 8 clause 1 art. 23 of the Tax Code of the Russian Federation, according to the legal rule, it is collected not from the day of the formation of the original document, but from the first day of the tax (tax) period that follows the document in which the document is valid for the formation of the tax bill, not the payment of taxes, confirmation of the withdrawal of income and the destruction vitrat. For example, if deviating from the norms of tax legislation, then contracts of guilt will be preserved for a period of 4 years after the end of the period in which they committed their business, etc. Recently, Perelik established different terms for different types of contracts (see, for example, Art. 85, 123, 125, 159, 172, 191, 337, 340, 365, 407, 436, 826 Perelik).

4. Documents related to the payment of insurance contributions to budgetary funds

5. Obligations of the Organization

As was stated in the first section of this consultation, the period of time during which the filing authority may require documents, the legislator is not obligated, there is no guarantee that the filing authority may require documents, what the Organization can keep in accordance with the regulations of the accounting , and from the subordinate form.

According to the tax legislation, the Guilty Organization saves documents, at least, starting from 2012 (as more trivial terms are not established by the Tax Code of the Russian Federation). Coming from regulatory acts from the accounting area, it is also necessary to save the original documents starting from 2011 (in some cases - and even earlier). By the way, the documents related to the agreement to pay the percentage of contributions to extra-budgetary funds may be expected to begin in 2010 (and many will be saved gradually).

By register, you can get a copy of the documents that the Organization currently has for the period 01/01/2011 to 31/12/2015. Well, there are taxes available to their tax authorities for assistance.
When it comes to business listing, the terms of its preservation are regulated by various points of the invention of Perelik and depend on the nature of its listing. Keeping an eye on, checking with other organizations for the main (profile) directions of activity can save 5 minutes (clause 35 to Perelik).

We have no information about the nature of the list required by the supply organ. It is important, however, that we talk about listing with the counterparty for the purpose of government activity. In this case, it is necessary to save 5 fates, starting with the fate that comes after the fate of removing or removing the leaves. The period since 2011 is in vogue.

Encyclopedia solution. Preservation of primary documents, regional registers and accounting records;

Encyclopedia solution. Preservation of documents of taxable form and information;

Encyclopedia solution. Reduction of documents using the term saving.

Prepared by:
Expert of the Legal Consulting Service GARANT
auditor, member of the RCA Bulantsov Mikhailo

Line speed control:
Reviewer of the legal consulting service GARANT
auditor, member of RSA Melnikova Olena

The possibilities of the verification agents, including those regarding the submission of documents, are even varied. Don't forget the stench is legitimate. If tax payers sometimes have mercy, it is necessary to easily proceed to the end of legitimate requests. This article publishes responses to the new needs of our readers before submitting documents and explaining.

In case of “sustraction”, everything that the counterparty is in trouble with can be taken away

Katerina, chief accountant, Moscow

The tax inspection requires the submission of copies of documents in connection with the visa tax verification of our buyer. Please note that since our organization is a reseller of goods (work, services), it is necessary to submit copies of documents: contracts with suppliers for the products (work, services), invoices, iv from the purchase book, assets of the company, TTN, VMD, etc. We effectively advised the counterparty that the purchase of goods was being verified. At the station 93.1 of the Tax Code of the Russian Federation states that the tax payer has the right to demand from the counterparty who has documents (information) that are subject to verification by the tax payer, such documents (information). Looking at this norm, do we have the right not to submit documents before inspection, which are taken away from our customers, and even if we don’t worry about the activities of our buyer?

: Transfer copies of documents that the inspection requires from you to confirm that you want to assess the reality of the operations being carried out by your buyer. Verify whether the product is genuine, and check the entire intermediary gap to ensure that the product is being transferred. All this in order to verify the presence or absence of a sign of withdrawal of unfunded tax benefit, which is subject to special verification. And the judges confirm that since the waistband is quilted to ruin the goods, then it is legal for those verifying the submission of documents Resolution of the AS MO dated 10/07/2014 No. Ф05-9674/14.

Therefore, it is safer to submit inspection copies of documents associated with, in addition to, the goods you have received from the postal suppliers, sold to the counterparty, which is being inspected. Art. 93.1 Tax Code of the Russian Federation.

Moreover, the inspection, focusing on the removal of your organization of records, can also ask your supervisors for documents and information, as well as information about the sale of the goods themselves, which were sold to the buyer , which is being verified. The Ministry of Finance also clarified that the documents that are being verified by the tax payer (or a specific site) can be seized from any third party, and not just from the counterparty. List of the Ministry of Finance dated May 10, 2012 No. 03-02-07/1-116.

Documents can be submitted in additional payment fees

Gulnara, metro Tver

How can the tax inspectorate obtain from our organization documents from the VAT for 2013, since we are not the payer of the assigned tax? We did not file an updated declaration for this period, and we are unable to carry out any visa verification.

: Submissions for obtaining documents from you may be assigned to you, signed by the subordinate inspector. And the fact that you are not a PDV payer is not of any significance when assessing the legality of the inspection’s request for documents from you. It is possible that the inspectorate checks one of your counterparties and asks you for documents as part of the due diligence. Art. 93.1 Tax Code of the Russian Federation.

There are no submitted documents - there are no fines for their submission

Podatkova coveted the actions of animals from buyers. We are ready to detect them - we tried to carry out a brutal hunt. However, the purchasers did not sign the documents. It turns out that I cannot submit all the requested documents before the due date. Why won’t the inspectorate fine us for not having issued certificates for all purchases?

: Submit copies of the animal assets you have. Before them, attach a letter explaining that you have no other assets for reasons beyond your control. For example, let us say that actions do not come together for one-time reasons. Otherwise, the counterparties are not required to take part in the beast of destruction. There is no fine for failure to submit documents that you do not have. Resolution of the Federal Antimonopoly Service of the Central Election Commission dated February 15, 2010 No. A35-9027/08-C21; AS ZSO dated 06.11.2014 No. A27-3429/2014.

There is no penalty for failure to inform about the availability of documents

Veronica, metro St. Petersburg

On the basis of clause 3 of Art. 93.1 of the Tax Code of the Russian Federation, the tax authority has requested documents from our organization regarding the activities of the tax payer, which is being verified - our counterparty. During the registration period, our organization did not have daily interactions with the counterparty that were being verified. In confirmation, we have sent the TKS sheet to the Federal Tax Service to another district of the city. How can you, if you have damaged the furniture, ask the inspectorate to change the fine?

: Your organization is required to take 5 working days to either submit the requested documents or to inform you that you do not have them clause 5 art. 93.1 Tax Code of the Russian Federation.

However, since you do not have any submitted documents, you cannot be fined for submitting them. Also, the Subsidiary Code does not have any authority for failure to inform about their validity. If the inspectorate wants to fine you, challenge the legality of the fine itself.

What kind of register should be submitted to the boozer before inspection?

Natalia Sergievna

We are in charge of the program. We can carry out various selections – for contractors, for liquor stores. But we don’t have enough journals-orders or head books. And the inspectorate has indicated, for now, that it is important to check the tax on the mine. Is it necessary for the inspection to create registers of what to reject?

: Of course, no. That's good, no one needs a robot. Aje has no obligation to keep a book book with obligatory vikoristanny journals-orders and head books and Law dated December 6, 2011 No. 402-FZ; Resolution of the FAS ZZG dated March 26, 2013 No. A03-7357/2012.

Submit to the inspectors certified copies of the balance sheets you have found for the racks of the bookstore, and sort them out. To avoid any misunderstanding, it would be better to explain in writing why the transfer of documents submitted by you is considered as requested.

Inventory and inspection as part of a desk audit

We have a desk verification of the declaration with PDV in connection with the issued tax. We took a sheet from the Federal Tax Service, in which it indicates the need to conduct an inspection and inventory of the surplus goods that are currently in stock, and ask to present the surplus. Is it legal for inspection?

: It is clear that the inventory carried out within the framework of the desk audit is not covered by the Subsidiary Code. Therefore, the tax service explained that inventory can only be taken after the year of the individual that is being verified. If you do not want to carry it out, then the inspection cannot fine you for interfering with the inspectors’ access to carry it out. FNP sheet dated July 16, 2013 No. AS-4-2/12705 (subp. 5, clause 2.8).

If the inspection later determines the verification, then all the requirements for such an inventory are taken into account. Moreover, it is your responsibility to ensure that this is carried out not in a voluntary manner, but in a Primus order. clause 13 art. 89 Tax Code of the Russian Federation. Now, clean up your appearance, put things in order in your warehouses and in your organization in general.

And to carry out an inspection of the axle, since the EDV declaration was submitted by you in 2015, the inspectors have the right.

Z AUTHORITATIVE JEREL

DUMINSKA Olga Sergievna

Since 2015, if, during a desk review of the PDV declaration, the inspectorate reveals inconsistencies and issues that indicate a reduction in the amount of the PDV before payment or on the protection of the tax before payment, You can carry out an inspection of the territory and place a tax payer clause 8.1 art. 88, paragraph 1, art. 92 Tax Code of the Russian Federation. Also, on such an inspection, verifiers can revise the declaration in which the amount of the contribution is stated before the deduction (it is clear that there are no inconsistencies and super-accuracies in it. clause 8 art. 88, paragraph 1, art. 92 Tax Code of the Russian Federation).

Moreover, this norm is extended to all EDV declarations submitted after 01/01/2015, regardless of the period for which they were filed.

The completeness of the inspection is determined independently from the conditions identified during the verification of the declaration. In the meantime, I will check the circumstances that may be important for the completeness of the verification (necessary for verifying the data included in the declaration, and/or confirming the statements of those who are verifying).”

So, as soon as I present to you the praise confirmed by the inspectorate or by his intercessor, then it’s better not to overstep the mark. To carry out this process, submitters can request information, and during the inspection process, inspectors can take photographs and videos, copy documents, etc. Following the results, I will review the guilty parts of the protocol. Art. 92 Tax Code of the Russian Federation. As soon as the inspection verifies the declaration from the EDV, in which the duty is declared, you can assume: you want to check that your organization has actually received the goods for which the protection is declared. However, if the goods have already been sold, the inspection may be delayed, for example, if you have sufficient washing area to preserve them.

It is not obligatory to give cash documents to “Pereverniks of the street”

We are a trading organization. The donations came to us with re-verification in order to receive pennies from the cash register. Please submit your documents and give them access until checkout. Show the order to carry out an inspection, which involves not our organization, but the street where we are located. Verifiers do not provide copies of the resolution and their findings. It is also strongly recommended to make an entry in the verification journal.
How is this situation? Why can we give our documents and, guess what, can applicants come to us and check the cash register?

: Before the inspection, the inspectors are responsible for presenting to you the authorized kerivnik (protector of the kerivnik) to the inspector for the inspection and pp. 27-31 Administrative Regulations, ref. By order of the Ministry of Finance dated October 17, 2011 No. 132n (hereinafter referred to as the Administrative Regulations). The employee of your organization (director, salesperson, cashier-operator) is responsible for recording with his signature the fact of presentation of this document clause 28 of the Administrative Regulations; FNP sheet dated 03/19/2013 No. AS-4-2/4547. And your organization itself (and not the street, place or region) may figure in the agreement. These same points of view are monitored by the filing service.

Z AUTHORITATIVE JEREL

Radnik of the State Civil Service of the Russian Federation, 2nd class

“In accordance with the established rules, after completing the verification of the types of cash receipts, the verifiers submit authorizations for their respective sovereign functions and verification services. In this case, the starting point for the administrative verification procedure is the assignment of the specific person being verified. pp. 27, 28 of the Administrative Regulations. For the specificity of such a document, as well as for the specificity of the new name of the chief. V. O. individuals that are being verified will not be subjected to further inspection.”

Thus, since the verification agents did not give you the necessary documents, then you are not required to confirm their requests and submit the requested documentation.

Almost every tax payer would like to remove all possible expenses before submitting documents. p align="justify"> The place of filing inspection is practically standard in all cases: organizations or individual entrepreneurs need to submit a complete transfer of documents (deeds, contracts, invoices, invoices, etc.) other documents) in the form of certified copies up to the line indicated in in a big way. Let's figure out which documents the tax payers are required to submit, and which requests can be ignored.

Let's start with the fact that it is consistent with the sub. 1 clause 1 art. 31 of the Tax Code of the Russian Federation, the tax authorities have the right to obtain, in accordance with the legislation on taxes and collections, from the tax payer documents that are grounds for the calculation and payment (diminution and re-insurance) of taxes, fees, as well as documents that confirm there is the correctness of calculation and the correctness of payment (morning and morning ), Zboriv.

The right to demand from an individual, as verified, the necessary documents (information) for the implementation of the submission control is transferred to Art. 93 Tax Code of the Russian Federation. In addition, documents (information) about the activities of the tax payer (fee payer, tax agent), which are verified, can be requested from its counterparties or other persons (Article 93.1 of the Tax Code of the Russian Federation). The tax payer (fee payer, tax agent) needs to clearly understand what actually happens when benefits are withdrawn in order to avoid tax liability.

What documents must be submitted within the scope of the application, and which requests can be ignored?

Representatives of the financial department (sheet of the Ministry of Finance of Russia dated July 10, 2015 No. 03-02-07/1/39920), reviewing the documents required by the tax authority to conduct visa re-verification, indicated that when tax verification of the tax payer 'requirements to ensure verification of documents related to the assessment and payment of taxes (clause 12 of Article 89 of the Tax Code of the Russian Federation).

The list of the Ministry of Finance of Russia dated January 25, 2012 No. 07-02-06/10 stipulates that within the framework of the visa tax verification, the tax payer (collection payer, tax agent) must ensure the ability of the tax authorities For the filing authorities that carry out filing verification, please familiarize yourself with with any documents related to assessments and payment of taxes (fees).

Also, the Ministry of Finance of Russia has noted that when carrying out a visa tax verification, the tax authority has the right to verify the accounting and tax registers, which are maintained in the established order and in accordance with the tax policy, which Or the tax payment is defined as collected by the tax payer in the totality of methods (methods) permitted by the Tax Code of the Russian Federation valuation of income and (or) receipts, their recognition, assessment and division, as well as other necessary for the purposes of reporting the financial and government activity of the tax payer (sheet 11.0 5.2010 No. 03-02-07/1-228).

As stated in the resolution of the Central District of the Russian Federation dated July 29, 2015 No. A35-1029/2014, provisions of paragraph 6 of Art. 21, paragraph 1, art. 54, paragraph 1, art. 93 art. 313 of the Tax Code of the Russian Federation requires the tax payer to maintain accounting registers, and the tax authority has the right to verify the accounting and tax registers, which are maintained in accordance with the established procedure and in accordance with the provisions of the tax policy.

As follows from paragraph 2 of Art. 93 of the Tax Code of the Russian Federation, the required documents are submitted in the following cases:

Submission of required documents specifically through a representative to the tax authority;

We recommend sending required documents by mail in a sheet to the tax authority;

Transfer of documents via telecommunication channels.

Other methods of submitting documents to the filing authority are subject to the rule not to be violated. However, the tax legislation does not provide for a specific transfer of documents that the tax payer may submit within the framework of tax control.

A list of documents that are submitted

The tax legislation is limited to the secret characteristics of documents and (or) records that are submitted to the tax authorities: “documents necessary for calculating and paying the tax” (clause 6 of Article 23 of the Russian Federation PC), “necessary for verification of documents” (p. 1 Article 93 of the Tax Code of the Russian Federation).

Thus, the transfer of documents that may have the right to claim the filing authority will be approved. This does not mean that it is enough for the tax authority to submit the need for these or other documents, and the tax payer is obligated to submit this information, for which non-compliance is subject to liability under Art. 129.1 Tax Code of the Russian Federation. Failure to provide these documents, which are not subject to submission, cannot cause liability.

In fact, tax authorities and tax payers vary widely in understanding the warehouse of documents associated with the calculation and payment of taxes and fees, which is evidenced by the great arbitration practice.

Thus, the tax authorities respect that they are responsible for the accounting registers and, obviously, up to Art. 93 of the Tax Code of the Russian Federation may be required from the bank being inspected during the hour of the visa reconciliation (sheet of the Federal Tax Service of Russia dated October 11, 2007 No. ШТ-6-06/774@).

Butt 1

As part of the ongoing tax verification of the counterparty, the tax payer was assigned accordingly to Art. 93.1 of the Tax Code of the Russian Federation, within five days from the day of termination, you can submit the following documents:

Rakhunki-fakturi;

Agreement (contract, agreement);

Payment arrangements;

Pributkovy cash order;

The act of acquisition and transfer to the agreement (contract, please);

Consignment notes;

Doruchennya;

Sales book;

Cards of accounting departments 62 “Resorts with purchasers and managers”, 90 “Sales”.

On the accompanying sheet, the tax payer indicated that the part of the payment was uncoated, and the obligation itself should submit the accounting cards 62 “Rozrakhunki with purchases and depository agents”, 90 “Sales”, in connection with this, the required documents are not required to documents, What is the basis for calculating the payment of taxes and collections of the tax payer, which is being verified.

The tax payer, having received the right, will give him the provisions of the tax. 11th century 21 Tax Code of the Russian Federation.

We would like to remind you that tax payers have the right not to violate illegal acts of tax authorities, other authorities and their local authorities, which do not comply with the Tax Code of the Russian Federation or other federal laws. However, the filing authority has acted differently and assessed the activities of the organization as a separate source of information to be submitted when carrying out the filing verification of documents and pulling the organization to the filing confirmation sti per st. 129.1 Tax Code of the Russian Federation.

The tax payer was forced to complete the procedures for pre-trial settlement of the dispute, but ultimately the Federal Tax Service revoked the decision of the tax inspectorate.

The ship's review ended with the cost of the tax payer.

The court decided that the cards of accounting records 62 “Results with purchases and depositors”, 90 “Sales”, required by the inspectorate, in which case they cannot be recognized by these documents, as a tax payer taxes to the tax authority using the method of tax control Before the counterparty is being verified.

Most importantly, the court is based on the fact that the data of the tax authority is confirmed (Article 313 of the Tax Code of the Russian Federation):

1) primary financial documents (including the accountant’s report);

2) analytical registries of the filing department;

3) expansion of the subsoil base.

Accounting cards 62 “Results with purchasers and depositors”, 90 “Sales” are documents of the organization’s accounting and do not interfere with the activities of the tax payer, which is being verified. The assigned documents do not contain detailed information about the applicant’s government operations; they do not contain information related to payments and payments of taxes.

Apparently, the information contained in the cards cannot be recognized by the same information, which is required to be submitted to the tax authority by means of the tax control of the tax payer, about being rechecked. The fragments of the accounting card 62 “Results with purchasers and depositors”, 90 “Sales” are not obligatory for submission purposes, the applicant cannot be held accountable for their failure to submit.

(Resolution of the Arbitration Court of the Republic of Buryatia dated 03/05/2013 No. A10-2526/2012)

In other words, the relevant tax authority is aware of the issuance of such documents as balance sheets, balance sheets from specific sections of the accounting department, general ledger, bonus regulations, staff This is the list of planting instructions for the new planting workers, according to the planting instructions (for departments), instructions about the recognition and appointment of the clerks and head accountants, schedule, worksheet of the skin inflammatory health worker on a monthly basis (by sections), registers of payments to payment orders and payment orders for payment of wages ї pay, the tax payer has submitted an explanation that it is not є the first documents of the tax The form does not have any direct relation to the process of forming the tax base and to the order of filing and payment of taxes, in connection with which the designated documents were not submitted before the inspection.

The court rightly took into account the attraction of the tax payer to the proof of non-filing, the fragments of the application, and the non-submission of documents did not provide evidence of the application, included in the act and decided, during the visa tax transfer The rivers didn't swim in.

In addition, the tax payer submitted documents necessary for tax control, the reasons for the failure to submit these and other documents were determined by the tax payer, filed (praise to the Ninth Arbitration Court of Appeal dated June 10, 2015 No. 09AP-1 5057/2015).

The general board of judges noted that account cards detailing the expenditures of government transactions, deciphering the adjacent accounts, ledgers, balance sheets for accounts, analytical registers the form that reveals information about mine, goiter, income and spending in the middle of synthetic accounts, registers of presentations and withdrawals of accounts-invoices are not included in the original accounting documents. A copy of the staffing schedule, regulations on payment of labor, regulations on bonuses, collective agreement and documents that regulate labor contracts between the employer and the worker.

Thus, these documents are not the documents necessary for the calculation and payment of taxes (Resolution of the Constitutional Court of the Russian Federation dated 07/09/2014 No. 46-AD14-15).

A similar position is found in the decisions of the Moscow District Court dated 02/09/2015 No. A40-32972/14, FAS Volga District dated 09/19/2013 No. A55-31523/2012, decided by the Kemerovo Arbitration Court5 A202. At the conclusion of their decisions, the judges also learned that the head book and the cards of rackets cannot be released until the calculation and payment of taxes (fees).

Ale in the praise of the Federal Antimonopoly Service of the Pivnichno-Zakhidny District dated 02/28/2013 No. A13-3557/2012 (that is, before the issuance of the imposed resolution of the Legislative Assembly of the Russian Federation), the court stated that by establishing the correctness of the payment of taxes by the payer, the tax authority has the right to collect register of an accounting entity for an energy company sum for the formation of the energy supply fund, as well as payment documents.

And in the resolution of the AS of the Skhidno-Siberian District dated May 25, 2015 No. A19-13257/2014, the court, vikorist information of the 1C company, was posted on the official website on the Internet, allowing for filing to the authority for submitting the balance sheet in terms of counterparties. In this case, the court concluded that the documents required by the filing authority are not only necessary to verify the authenticity of the form of change before the filing declaration, but can be generated using the additional 1C Accountant program I am 8". Thus, in order to ensure that the submission of accounting registers to the tax authority is lawful.

However, most of the remaining decisions of arbitration courts, regarding the legality of the demand for filings from the accounting registers of the payer, the courts uphold the right of the payers not to submit to the filing authorities of the accounting registers, і є primary document documents.

In fact, tax payers most often recognize, as soon as this explanation is given, that there is a low value of the tax recovery rate, the rate of increase in recovery is outweighed by the rate of growth of the charged maximum permissible value, and a decrease in the level of profitability. How can I obov'yazkovo impose taxes on the payer?

It is significant that a detailed explanation of the individual being verified may explain the reasons for the apparent reprieves and supernatural rights in her, and whenever there are such in the submitted declaration and submission of documents when carried out desk-wise ї tax checks at the tax authority daily stands for demand from payer of taxes additional explanations. Other submissions sent by the tax authority with this explanation do not serve the purposes of tax control, which is carried out by the tax authorities in the form of a desk tax verification (resolution of the Federal Antimonopoly Service of the Skhidno-Siberian District dated June 19, 2014 No. A78-9467/2013). In other words, a desk verification of filings is the identification of concessions made when filling out filing declarations, including information contained in the submitted documents, so this verification is a personal verification of the submission of documents. must be carried out using adequate methods and not substitute for visa verification. This position was determined by the decision of the Arbitration Court of the Astrakhan Region dated July 4, 2014 No. A06-3739/2014. This ruling was confirmed by the Twelfth Arbitration Court of Appeal on September 18, 2014 in the same court. Varto say that this superechka reached the court of appeal, and by the decision of the Autonomous District of Povolzkiy District dated 02/06/2015 No. F06-19254/2013 with reference No. A06-3739/2014 the right was transferred for a new review, with the exception of food To stagnate the reliability. 126 of the Tax Code of the Russian Federation.

Vidmova submitted documents in connection with the bank prison

When documents are required within the limits of tax reconciliation, banks have to pay attention: all documents must be submitted to the tax authorities and there is no need to rub off due to the delays due to Art. 26 “Banking secrecy” of the Federal Law dated 02.12.90 No. 395-1 “About banks and banking activities”?

Paragraph 7 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57 “About the actions of food that arise when the arbitration courts are stuck with the first part of the Submissory Code of the Russian Federation” is emphasized, which, when reviewing the certificate , related to the violation of banks by the tax authorities for the requirement of documents (information) Due to the fact that the activity of the tax payer is being verified, the courts need to comply with the provisions of the Tax Code of the Russian Federation on banks of special bonds in connection with their special status in the unprepared system the name of the organization does not indicate which divisions there are, what are the transfers of the Tax Code of the Russian Federation for all organizations, including obligations that arise from the provisions of Art. 93.1 Tax Code of the Russian Federation.

In paragraph 2 of Art. 102 of the Tax Code of the Russian Federation states that the tax secrecy does not permit the disclosure of tax authorities, internal legal authorities, investigative authorities, authorities of state budgetary funds and ministries, their local officials and appointed officials, experts, and transferring them to federal law.

In praise of the Constitutional Court of the Russian Federation dated December 14, 2004 No. 453-O, it is stated that “... the federal legislator has the right to impose obligations on the bank, any other credit organization for the provision of information to the tax authorities and their officials, establish a bank vault, only in between and obligations, necessary for the implementation of the goals set by the Constitution of the Russian Federation, including the general interests and interests of other people.”

Similarly, the Presidium of the Supreme Arbitration Court of the Russian Federation concluded in Resolution No. 16896/08 dated March 31, 2009: “... tax authorities have the right to deny access to information in order to create a banking secret, within the limits necessary for the Nya such control.”

Thus, in one of the court certificates, the bank has confirmed that the documents submitted to the filing authority have been assigned in connection with this, that the documents that will be submitted, will contain information, that will create a bank repository (personal account name of the contract; number, date of the contract , yogo crook, the bunch of the contract; inspection, which function and obligation are laid down by the relevant legislation (Resolution of the Moscow Arbitration Court dated July 20, 2015 No. A40-56624/2015).

Thus, the regime of the banking secrecy does not require the collection of various types of statements by the tax authorities, based on this article. 102 of the Tax Code of the Russian Federation, information about the tax payer has been removed and a special regime for preserving access is in place so as not to promote publicity.

Vidmova has submitted documents in connection with the great obligation

Documents required at the time of tax verification are submitted within ten days from the day of delivery of the certiorari. If the person who is being verified is not able to submit the named document for ten days, then over the course of the day following the withdrawal of the request for submitting the documents, he informs the tax authority in a letter about the impossibility of submitting definition of document terms for designated reasons , for any documents that are required cannot be submitted to the definition of the term, and about the lines of any person being verified, such documents can be submitted (clause 3 of article 93 of the Tax Code of the Russian Federation).

How will the filing authorities obtain copies of documents numbering in thousands or millions of sheets?

It is significant that the tax legislation stems from the inadmissibility of illegal harm during the process of tax control (Article 35 and 103 of the Tax Code of the Russian Federation). And since the current subsidy control, subsidy bodies are carried out by unreasonable and ineffective goals and motives, subsidy control in such cases can turn into a necessary tool of subsidy policy as an instrument of strangling economic independence And also initiates a supra-national interchange between freedom of enterprise and the right to power, which, by virtue of Art. 34, 35 and 55 of the Constitution of the Russian Federation is unacceptable. The actions of the subordinate bodies are not guilty of violating the rights and freedoms of other people. This approach is formulated in the Resolution of the Constitutional Court of the Russian Federation dated July 16, 2004 No. 14-P. Let us clarify the evidence of which is superechka, discussed in the resolution of the AS of the Pivnichno-Zakhidny District dated 02.06.2015 No. A13-5629/2014.

Butt 2

As part of the visa verification, the bank required copies of documents (agreements on the assignment of rights (assignment) with additions, additional benefits, etc.; information about the assessment of the outpost;

The authorized bank, asking the filing inspectorate, can contact you as soon as possible to submit documents in accordance with the obligation assigned to the designated point of payment. The bank motivated its investigation by the fact that the originals of the original documents, which support copying, are located in the archives of the branches, distributed in different regions of the country (over 70 structural subdivisions), and made copies of the documents. Oh, let’s ask ourselves, great one, and also with the instantaneous double-checking of auditors and the checking of correctness calculation The required documents amount to over 6,260,000 arkush; this number of copies could be produced on 100 other printers over a period of more than two months; To produce such a number of copies, 12,520 packs of paper will be required, with a total cost of 1,800,000 rubles, as well as 1,400,000 rubles. for the addition of cost materials (cartridges, rollers, photoconductors), such costs are associated with the constant or frequent replacement of copying devices in connection with their accelerated wear, payment of costs for the delivery of copies of the document in the bank and with additional payment of the price workers who work before normal hours and on weekends; The volume of required copies is approximately 30 tons, and 20 Gazelle vehicles are required to transport them.

However, the tax inspectorate advised the bank not to submit documents that would confirm the legality of inclusion in the warehouse with a reserve for possible expenses under credit agreements for the payment of funds to the principals. Pre-trial criticism of the decision of the tax inspectorate did not produce positive results.

To successfully resolve the decision about Vidmova in the non-delivery of documents from the court order, the bank has completed the following procedures: for individuals who carry out filing verification (of which individuals), there is a physical possibility of obtaining such an obligation of documents at the line established for the No verification: four security inspectors need to be close 90 months for processing the required documents (with one reader reading 100 pages per year, documents can be read in 15650 years (6260000: 4: 100), which is more w 1950 days (according to all years)).

The court agreed with the right of the tax authority to demand that documents be collected from them, as they are necessary to carry out the verification. But at the same time, regardless of those who are not authorized to check the validity of the decisions of the tax authorities (their local authorities), who act within the framework of the discretionary powers given to them by law, they have voiced that the need is guaranteed on the balance of private and public interests in the tax sphere as a sphere of government activity The powers are given the opportunity to verify the legality of certain decisions taken during the filing control, looking at the required documents.

The judges expressed their respect that the tax verification was carried out for the bank (Clause 1 of Article 89 of the Tax Code of the Russian Federation). The persons who carry out the verification, having familiarized themselves with the originals submitted for verification of documents, could not but know about the bank’s document processing duties. Also, the designated individuals could not help but know about the number of documents required from the bank.

Having in their order the originals of a significant number of documents, the verifiers are unlikely to be able to assess the legality of including in the warehouse the sum of the reserve for possible expenses on items based on the originals of documents and unless a violation has been established at the bank. ii documents.

The insurer may spend a lot of money and time on the preparation of copies of documents, which the inspectors could not help but understand, the court respects those that do not serve the purposes of the tax authorities and violate the rights of the applicant.

(Resolution of the AS of Pivnichno-Zakhidny district dated 02.06.2015 No. A13-5629/2014)

Nowadays, the great obligation of obtaining documents cannot be seen as the uniformity of the situation is remembered, as part of the documents the tax payer can submit in electronic form, without wasting an hour on their copying (praise of Somogo Arbi Court of Appeal dated 10/13/2014 No. A27-4488). These findings were confirmed and praised by the AS Zakhidno-Siberian District dated January 29, 2015 No. F04-14262/2014 from the same reference.

Vidmova has submitted documents to substantiate the duty with the maximum allowance

Most of the ship's superchargers must be submitted before submitting documents that confirm the right to claim tax benefits with the maximum allowance. And it’s not a bad thing. Looking at clause 6 of Art. 88 of the Tax Code of the Russian Federation, when conducting a desk review of a tax return with PDV from the declared right to claim tax benefits, the filing authorities have the right to request documents that confirm these benefits.

The procedure for the collection of documents by the tax authorities for the filing of tax documents is discussed in paragraph 14 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated May 30, 2014 No. 33 “About the actions that arbitration courts are guilty of when reviewing certificates related to and restrictions on the maximum permissible value" (hereinafter referred to as Resolution No. 33). In accordance with paragraph 6 of Art. 88 of the Tax Code of the Russian Federation, at the hour of the desk verification, tax payers are required to submit documents confirming the declaration of tax benefits. As stated in paragraph 14 of Resolution No. 33, when the established norm is stagnant, it is necessary to substitute the concept of “tax payment” in the sense assigned to paragraph 1 of Art. 56 Tax Code of the Russian Federation. And then from paragraph 1 of Art. 56 of the Tax Code of the Russian Federation, the benefits of taxes are recognized in limited categories of paid taxes against other tax payers. This is subject to paragraph 6 of Art. 88 of the Tax Code of the Russian Federation fall under Art. 149 of the Tax Code of the Russian Federation, operations carried out in the form of subsidy, which by their nature correspond to the concept of subsidy.

Thus, with the butts of tax benefits, operations with implementation:

food products, thoroughly processed by distant lighting and medical organizations (subclause 5, clause 2, article 149 of the Tax Code of the Russian Federation);

Subjects of religious significance and religious literature produced by religious organizations (associations) (subclause 1, clause 3, article 149 of the Tax Code of the Russian Federation);

Goods, work, services (except for brokerage and other intermediary services not specified in subclause 12.2 clause 2 of article 149 of the Tax Code of the Russian Federation), which are generated and implemented by large organizations of disabled people (subclause 2 clause 3) Art. 149 of the Tax Code of the Russian Federation) ;

The provision of services by bar associations, law bureaus, bar chambers of subjects of the Russian Federation and the Federal Chamber of Lawyers to their members in connection with their professional activities (subclause 14, clause 3, article 149 of the Tax Code of the Russian Federation).

In praise of the AS of Pivnichno-Zakhidny district dated June 10, 2015 No. A56-42376/2014, the situation of the legality of the payer submitting documents that confirm the right to a reduced MDV rate was considered. As it is made clear in paragraph 20 of Resolution No. 33, in order to establish a reduced tax rate, it is sufficient that the goods that are sold (imported) comply with the code assigned by the Order of the Russian Federation with the order on one of two parts - Trans-Galno-Russian class Product index or product range of foreign economics activities.

Then, at the hour of calculating the maximum allowance, the tax payer, stagnating the reduced tax rate, can confirm the fact of the sale of goods subject to the Tax Code of the Russian Federation with a tax rate of 10%. The non-violation of direct payment to the law of gravity for the payer of taxes is unfavorable to the inheritance of the vidmova tax authority, which is set at such a size of the tax rate and for the donated tax at a rate of 18%.

In such situations, tax authorities have the right to request documents that confirm the validity of tax benefits.

At the same time, the tax authorities cannot request documents for operations that are not the subject of the tax in accordance with clause 2 of Art. 146 of the Tax Code of the Russian Federation or what is subject to subsumption by virtue of Art. 149 of the Tax Code of the Russian Federation, unless the amendment was to give the singing category special advantages on par with other persons who carry out such operations.

Today, the courts have already developed a position regarding the need for the payer to submit documents during these and other legal operations from the PDV within the framework of the desk verification of documents.

The main decisions in the table are systematized.

Table. Ship decisions related to documentary evidence of benefits from the maximum allowance

Thus, the right to submit documents within the framework of the office filing review in part of the filing operations can be implemented by the filing authorities in the situation, if the filing is assigned only to the legal category of individuals.

Procedural pardons of tax authorities

We analyze how the concessions of the tax authorities during the process of tax control can play into the hands of the tax payer.

Obligatory details required by the Federal Tax Service of Russia dated 05/08/2015 No. ММВ-7-2/189@ “On the approval of forms of documents transferred to the Tax Code of the Russian Federation and approved by the tax authorities in the implementation of their new duties nosinah, which are regulated by legislation on taxes and collections "

Thus, among the obligatory details of the filing authority, the reason for its submission may be indicated, so that the entry of the filing control is indicated (for example, conducting a desk verification of the filing), the details or signs of filing documents are indicated, which allows They must be identified.

In other words, the requirement for the submission of documents must be formulated in such a way that the tax payer can clearly identify which documents are available at the postal address for the submission of documents.

Nevkazivka at the entrance of the tax control

One of the obligatory requisites is the assignment of a specific input control.

Thus, the tax service, having looked at the tax payer’s inventory for the collection of documents by the tax authorities, is consistent with Art. 93.1 of the Tax Code of the Russian Federation, stated that in the instructions for the receipt of documents (information) it may be indicated that during any entry into the filing control the need for submitted documents (sheet of the Federal Tax Service of Russia dated 09.30.2014 No. ED-4 -2/19869).

І failure to indicate to any subordinate body which entry is to be carried out, allows the recognition of such a significant subordinate body as such that does not comply with the provisions of Art. 93.1 of the Tax Code of the Russian Federation and the fine for submissive offenses under Art. 129.1 of the Tax Code of the Russian Federation (resolution of the Federal Antimonopoly Service of the Pivnichno-Zakhidny District dated 02/05/2014 No. A21-4118/2013).

Failure to include document details

Article 93 of the Tax Code of the Russian Federation does not impose any obligation on the filing authority to indicate specific information and details of documents to any filing authority regarding the submission of documents.

When documents are required for filing verification, the filing authority is not in its order and cannot provide information about the details of the original documents, since the declaration contains only numerical data. By the very method of holding these documents, there is a direct benefit to the tax authority. However, the stated situation cannot be considered as obliging the tax payer to submit documents to the tax authority for verification.

With regard to the deposited documents, for the evidence of the submission of documents, the application for the rental of the primary tax documents and the tax period until the due date, the requirement for the submission of documents is sufficiently established and the obligation for the payment of taxes by the payer (praise of the Fifteenth Arbitration Court of Appeal in 06/01/22 -16973/2014).

Thus, failure to indicate specific details of documents cannot be a basis for identifying the tax authority as invalid. I am replacing the norms of Art. 93 of the Tax Code of the Russian Federation there is a trace that you are obliged to conceal the information about the documents that are required. In this case, the tax payer may understand that documents must be submitted before inspection, since you have not specified the details of the documents to be requested (decision of the Arbitration Court of the Krasnodar Territory dated 27.05.2 015 No. A32-12364/2014).

Failure to provide details

The tax authorities may be faced with the need to seize documents (information) outside the framework of the tax verification of some of the specific interests of the participants in this area, or in other cases that may Its ordered documents (information) about this benefit (clause 2 of article 93.1 of the Tax Code of the Russian Federation ). In this case, it is necessary to mentally require documents, including the inclusion of various documents that allow you to identify a specific item (Advised by the Supreme Arbitration Court of the Russian Federation dated January 31, 2013 No. VAS-16732/12).

However, the very specificity of the details of the law does not indicate the insignificance of the case, since the period of enforcement of the law and the counterparties of the organization is established (resolution of the Federal Antimonopoly Service of the Skhidno-Siberian District dated 04/09/2014 No. A19- 11121/2013).

In this case, the submitting authorities are not required to inform the counterparty of the person who is being verified about the reasons why the required information (documents) is required for a specific purpose (resolution of the Autonomous District of Skhidno-Siberian District 07/09/2015 No. A19-17224/2014 ).

Sanctions for failure to submit required documents

For failure to submit documents that are required, and (or) other information within the framework of desk or visa tax verification, the tax payer (fee payer, tax agent) may be subject to the tax department, and and individuals - up to administrative level.

Data availability

For unlawful failure to submit requested documents and (or) other information from line assignments, the tax payer (fee payer, tax agent) is subject to penalties, transfer of Art. 126 of the Tax Code of the Russian Federation.

Thus, if a document is not issued, the tax payer himself (the tax payer, the tax agent) will cost you 200 rubles. (Clause 1, Article 126 of the Tax Code of the Russian Federation).

Failure to provide the filing authority with documents transferred under clause 5 of Art. 25.15 of the Tax Code of the Russian Federation (Mova about the financial information of a controlled foreign company, as well as the audit notice for such financial information), which required the controlling person to submit documents in her possession , as well as other fraud in the submission of such documents or the submission of documents with obviously unreliable information . The fine for a controlled individual is reduced to 100,000 rubles.

Failure to provide information about another tax payer or submit documents with obviously unreliable information for organizations and individual entrepreneurs will cost 10,000 rubles, for individuals - 1000 rubles . (Clause 2, Article 126 of the Tax Code of the Russian Federation).

Penalties for unlawful failure to provide information to the submission authority Art. 129.1 of the Tax Code of the Russian Federation and set 5000 rubles. (Clause 1, Article 129.1 of the Tax Code of the Russian Federation), and in case of repeated calendar failure - 20,000 rubles. (Clause 2, Article 129.1 of the Tax Code of the Russian Federation).

A special fine was transferred to the part of the non-submission (non-hour submission) by the tax payer - a foreign organization (a foreign structure without the approval of a legal entity) to the tax authority of the statements transferred to clause 3.2 of Art. 23 of the Tax Code of the Russian Federation (Mova is about notification to the tax authority for the local authority of the unbroken mine of information about the participants of this foreign organization (for a foreign structure without the approval of a legal entity - information about ї founders, beneficiaries and kerіvniks)). In this case, the fine is 100% of the amount of the contribution to the mine organization, assessed to the object of the indestructible mine, which belongs to the foreign organization (foreign structure without the approval of a legal entity), which did not provide such information.

When these “penalty” norms are stagnated, the food supply remains unchanged: in some cases the provisions of Art. 126 of the Tax Code of the Russian Federation, and those - Art. 129.1 Tax Code of the Russian Federation?

Starting from 1st September 2014 There is a distinction between penalties for filing offenses in cases of non-delivery of documents (information) by the counterparty or another person of the tax payer, which is being verified and not contradicted.

Thus, Federal Law dated July 23, 2013 No. 248-FZ specifies the provisions of clause 6 of Art. 93.1 Tax Code of the Russian Federation.

Penalties, transfer of art. 126 of the Tax Code of the Russian Federation, it is necessary for each individual to submit the requirements when carrying out the filing verification of documents or their failure to submit the terms. In this case, you need to ask about the documents required by the tax payer (tax payer, tax agent) at the borders of the tax control visits carried out by the tax authority.

Penalties, transfer of art. 129.1 of the Tax Code of the Russian Federation, stand in case of unlawful non-information (untimely notification) of the information received by the feeder body.

Administrative responsibility

In addition to the submission of documents and (or) other information necessary for effective filing control to the filing authorities, administrative authorities are required. distance. Thus, the fine for city residents will be 300 to 500 rubles, for citizens – from 100 to 300 rubles.

In this case, administrative authority may be suspended due to the need for required documents and (or) other information necessary for carrying out tax verification of the tax payer himself (tax payer, tax agent), as well as to your counterparties.

The inspectorate does not have the right to seize documents from you that you have previously given to them for. This fence is:
after 01/01/2010 office and visa checks(Clause 5 of Article 93 of the Tax Code of the Russian Federation; clauses 3, 15 of Article 7 of the Federal Law dated July 27, 2006 N 137-FZ);
- what documents are submitted? after 01/01/2011, as the inspection asks them at the boundaries sustric reversal(Clause 5 of Article 93.1, clause 5 of Article 93 of the Tax Code of the Russian Federation; clause 8 of Article 10 of the Federal Law dated July 27, 2010 N 229-FZ).
As practice has shown, tax payers and inspectors clearly understand that documents that have already been submitted cannot be retrieved again:
(or) whatever the buildings before inspection;
(or) the building was built only after the introduction of a secure fence.
And the first court decisions regarding such disputes have already appeared. Let's see in what situations it is safe to convince applicants of the submitted documents that you have already given them, and how to earn it.

For finishing
To blame for re-filing documents of the Tax Code of the Russian Federation. Suddenly, the inspectorate has the right to demand that documents be submitted once, as follows (Clause 5 of Article 93, Clause 5 of Article 93.1 of the Tax Code of the Russian Federation):
(or) you previously submitted these documents before inspection in the form of originals, which you then turned back;
(a) before submitting copies of documents during the inspection due to circumstances of non-excessive force;
(or) you previously submitted these documents not for desk or visa verification, but for official verification.

The reason for the differences

In the laws that introduced the established norms before the Tax Code of the Russian Federation, it would have been written that the fence for re-demanding will be introduced on 01/01/2010 (01/01/2011) and according to the documents, asked With inspections after this date, everything would be clearer.
There would be no disputes and the fence would be re-fought, presented after this date.
However, the legislator chose a different formulation: the protection of documents, presentations after the date of your departure. And two versions appeared.

Version 1

Version 2

Version 1 . It is not possible to re-extract the same documents that were already created before the inspection after the security has been restored
Adherents of this version view 01/01/2010 (01/01/2011) as a “zero” date, in which case the series begins anew. So, applications submitted after 01/01/2010 (01/01/2011) do not have to remember the documents once submitted after that date.
Thus, for this version the Inspectorate has no right to enforce:
- within the framework of visa and office verification - no documents that were already provided to the applicants after 01/01/2010;
- within the framework of legal re-verification - no documents that you have already given to the applicants after 01/01/2011.
And the inspectors may request the documents again.
This approach is followed by the FNP, and behind it by local inspectors. The tax service, which informs inspectors about the introduction of a restriction on re-filing documents during the “snagging” period, has also changed its wording. Vaughn indicated that it was not possible to re-visit the documents, presented after 01/01/2011 (Clause 3 of the List of the Federal Tax Service of Russia dated 09/03/2010 N AS-37-2/10613@). At that time, as the law, it seems, is about the impossibility of re-submitting documents, presented after this date (Clause 8 of Article 10 of the Federal Law dated July 27, 2010 N 229-FZ).
How to show arbitration super points (Regulation of the FAS MO dated 01/25/2011 N KA-A40/17535-10; FAS CO dated 12/14/2010 at the reference N A68-3284/10-135/18), supplemented by the FNP0 of filings. .2010 re-submission of documents during the hour of office and visa checks.
Version 2 . It is not possible to re-extract any documents submitted to the inspection
Adherents of this version note that the inspection does not have the right to request from the tax payer any documents that were submitted to the tax payers, and it does not matter if they themselves were already submitted - until 01.01.2010 (01.01 .2011 – when asked for “zustrichka” ) or later.
This version has already been supported by the judges. And the Federal Antimonopoly Service and the Ninth Arbitration Court of Appeal, in defense of the right of the tax payer not to submit documents again, went further. The stinks, escaping from the collection of the repeated collection of documents, which was issued on 01.01.2010, were found to be illegal in order to submit once the same documents issued by the tax authorities back in 2009, so that until the collection of documents was completed (Regulation of the Federal Antimonopoly Service of the North Caucasian Region, 0 1.09.2015 at the right -28805/ 2009; Ninth Arbitration Court of Appeal dated March 18, 2011 N 09AP-509/2011-AK).

Chi warto rikuwati?

As a matter of fact, arbitration practice has not yet begun to take shape and is still based on the cost of paid contributions. It is certain that the court finds it illegal to re-request documents filed before 2010. (R. 2011 – if you get the documents for the “Zustrichka”). And if you cannot resubmit such documents, because at this moment they have already been spent or saved through the end of the term, then you have a chance to assert in court your right not to submit them.
If you have documents that are necessary again, then you should first submit them after understanding what you are risking. In addition to the fine, there may be other negative consequences of submitting resubmitted documents if the submitters continue to respect their legal ability:
- if the inspection has requested documents as part of a visa verification, then upon confirmation of their submission, they may receive the originals from you (Clause 14 of Article 89, Article 94 of the Tax Code of the Russian Federation);
- The inspection can also assess the submission of documents during the visual verification and as a result of determining your taxes according to the federal law (Paragraph 7, paragraph 1, Article 31 of the Tax Code of the Russian Federation);
- The requirement to submit documents for a desk review of the declaration from the PDV before the release (Clause 8 of Article 88 of the Tax Code of the Russian Federation), the inspection may consider a sufficient reason for the approval of the issued filing;
- it is necessary to produce documents that confirm the tax deductions (in case of official re-verification) or the recovery from the maximum allowance (in case of desk or official reconsideration), which can lead to additional inspection before filing ku for profit and maximum allowance, penalties and fines.
However, by submitting your documents to the camera, you will save yourself the hassle of having to submit them for visa verification.
It makes sense to refuse and not submit documents unless you have good reasons for doing so. For example, the amount of documents spent on copying and delivery to the inspectorate, as well as the time it takes to deploy resources (people, equipment) for the implementation of production line work, must be great. It also happens that the inspection will ask for a couple of copies of papers, for copying which you will have to hire additional clerks (Resolution of the Federal Antimonopoly Service of the North-Western Territory dated June 26, 2009 at reference No. A56-14177/2007) or pay for the gi copyuvalny center.

For finishing
Behind non-tribute fed within the framework of desk and visa verification of documents the inspectorate has the right fine:
- Company - for 200 rubles. for failure to submit a document (Article 126 of the Tax Code of the Russian Federation);
- Director or head accountant - in the amount of 300 to 500 rubles. (Part 1 of Article 15.6 of the Code of Administrative Offenses of the Russian Federation).
Behind non-submission of documents within the framework of the “zustrichka” of documents Inspection has the right fine:
- Company - for 5000 rubles. If the calendar date is pulled again, the damaged ones will have to pay four times more - 20,000 rubles. (Clause 6 of Article 93.1, Article 129.1 of the Tax Code of the Russian Federation);
- Director or head accountant - in the amount of 300 to 500 rubles.

Apparently lined

To conduct control visits, applicants have the right to request information about the company, the fee payer and the filing agent within the framework of the control visits. The procedure for maintaining such statements is established by paragraph 2 of Article 93.1 of the Tax Code. This rule allows fiscal authorities to collect information for specific purposes, both from the participants and from other individuals who have data about this operation.

The implementation of these procedures is regulated by the provisions of paragraph 3 and 4 of Article 93.1 of the PC, as well as the Procedure for the interaction of filing authorities with a written document on the requirement of documents (Addendum No. 3 to the Order of the Federal Tax Service of the Russian Federation dated December 25, 2006 No. SAE-3 -06/892@).

However, the inspection has the right to obtain information, which is in the form of a subject who has the necessary information. It is possible to install it on the stand of a delegated inspectorate in order to carry out control visits for five days after its withdrawal. In this case, the type of revision is indicated in the order, at the boundaries of which the papers may be removed. When information is required for a specific operation, the authorized person is assigned records that allow identification of this item. The forms of requests and applications were approved by the Order of the Federal Tax Service of the Russian Federation dated May 31, 2007 No. MM-3-06/338@.

If a copy of the authorization is received, it is handed over to the company’s chief executive or his authorized representative, especially upon signature. The document may be transmitted electronically via telecommunication channels. At whose request it is important to note the date indicated on the receipt of admission, signed with the electronic digital signature of the organization. Since these methods did not work out quickly, you can force yourself to mail the recommended sheet. Then it is important to cancel it after the end of six working days from the date of the referral (clause 1 of article 93, clause 2 of article 6.1 of the Tax Code of the Russian Federation).

Fact of administration

Sometimes verifiers provide companies with a number of requests at once. The cost of one company is 5,000 rubles, and the cost of another is 20,000 rubles. If this is not the case again for the calendar period, the submissions are confirmed, making decisions in one day about the attraction to the same level from both violations.

As soon as it was handed over, the rakhunok went literally for days. Then the organization is given five working days to collect donors. If the company does not have the required information in its routine, then the definition of the term must be reported to the inspectorate. Before speaking, during the work of the enterprise, controllers have the right to continue the preparation of necessary data (clause 5 of article 93.1, clause 2 of article 6.1 of the Tax Code of the Russian Federation).

The company can submit a confirmation to the FNP either through a representative, send it by mail with a recommended sheet or transmit it electronically via telecommunication channels. Documents on paper paper are damaged before inspection as certified copies, and as in electronic form - for established formats (clause 2 of article 93 of the Tax Code of the Russian Federation).

Most often, accountants prefer to transfer data to the fiscal authorities “in the old way” on paper noses. I respect that the Subsidiary Code of the Russian Federation does not provide rules for sending copies of documents to the inspection. Therefore, the recommendations of the Federal Tax Service regarding this drive will not be of any help (clause 21 of the Sheet dated September 13, 2012 No. AS-4-2/15309). Officials allow the verification of high-quality documents, both as certified skin-side edges of a copy of a document, and in addition to certified firmware of a high-quality document as a whole.

Before speaking, it is forbidden to request papers from the company that were previously submitted by it under the hour of chamber and foreign tax checks of its activities. Blames are made if the originals were handed over to the verifiers that had been turned over (Clause 5 of Article 93.1 of the Tax Code of the Russian Federation).

In addition, in order to remove information or papers necessary for the implementation of control functions, petitioners must comply with the rules as confirmed by law. Otherwise, the verification can be concluded on a whole range of reasonable grounds, some of which correspond to the Tax Code (clause 11, clause 1, article 21 of the Tax Code of the Russian Federation). Let's take a look at the shortcomings in the formalized document, which allow fiscal charges when required information is required. These very mistakes can help the accountant's work.

Pose framed

Based on a literal reading of paragraph 2 of Article 93.1 of the Tax Code of the Russian Federation, controllers have the right to request additional information within the framework of the tax reconciliation. In practice, auditors sometimes do not hesitate to obtain from the organization, in addition to information, other copies of documents.

Applicants for the transfer of documents indicated them in the “note” column instead of the “name of the document”, in which case it is not possible to impose sanctions on the company for failure to provide data. In the opinion of the arbitrators, failure to comply with the inspection of the established form for the transfer of documents means that the application is illegal.

Having a strong focus on the interests of the subjects of government, most courts share the concept of “document” and “information”. The distinction between these terms is in the forms for the submission of documents (information) and instructions for the receipt of documents (information). Therefore, within the framework of the tax audit, there is no right to question specific fiscal documents. (Resolution of the Federal Antimonopoly Service of the Far East District dated 02.15.2012 No. F03-6511/2011, dated 05.20.2009 No. F03-2111/2009, FAS Povolzhsky District issued 09.6.2011 No. A22-8 of the Siberian District d 05/12/2011 r. No. A81-4835/2010, Federal Antimonopoly Service of the Central District issued on August 9, 2010, No. A68-13557/09).

For the sake of justice, I will appoint the Federal Antimonopoly Service of the Skhidno-Sibirsk District, which recognized the lawful actions of the inspectors for the requirement of documents. In the opinion of the arbitrators, the information is, in broad terms, the following document. Information is provided regardless of the form of its submission, and the document is a material object based on the information recorded on it. Therefore, information may be withdrawn, including the way of submitting papers, which is also the case (Resolution dated July 13, 2010 No. A33-18255/2009).

Identification does not last

Having inquired from the company about the relationship with the counterparty through reconsideration, the auditors are obliged to indicate how to avoid them. Information about a specific operation can be combined with data about the parties involved, the subject and mental function (Sheet of the Ministry of Finance of the Russian Federation dated May 2, 2007, No. 03-02-07/1-209). Most often, the verifiers alternate between specifying the period by which they want to remove the data. Moreover, as part of the pre-verification analysis, the fiscal authorities often extract information about the relationship with the counterparty for the remaining 3 years.

At the same time, there is a presence of information that identifies the opportunity to collect donors, and one of the ways to recognize such a request as invalid (Regulation of the Federal Antimonopoly Service of the Far East District, version 6.0 3.2012 No. F03-306/2012; Federal Antimonopoly Service of Zahidno-Siberian District21) . R. No. A27-4698/2010; FAS Pivnichno-Zakhidny district dated 08/10/2010 No. A56-73208/2009, Appointments of the Supreme Arbitration Court of the Russian Federation dated December 16, 2010. No. VAS-16410/10 is confirmed in the transmission of this certificate of the Russian Federation).

Without a call

Let’s assume that company A is counterparty B, and company B is partner C, so that control entries are carried out. Nowadays, submitters respect that it is entirely logical to demand from the company A information about their counterparty B. The legitimate claims of the inspectorate for the removal of information, which is not immediately communicated to the payer , what is being verified?

According to the regulations of ship practice, it is necessary to provide the verifiers with the requested information in three ways, as each auditor has a specific need.

FNP confirms that such documents and information can be obtained not only from counterparties and participants of the agreement, but also from other individuals who have their assigned documents and data about the specific agreement that fell under the transfer Irku. At the same time, Article 93.1 of the Tax Code of the Russian Federation does not convey a comprehensive transfer of individuals, as understood as “others” (clause 12 of the Sheet dated September 13, 2012, No. AS-4-2/15309). In other words, auditors are depriving themselves of the right to obtain information about the favor of any legal or physical person who is believed to have such information.

Judges make decisions based on the specific circumstances of the skin dispute.

So, for example, the Presidium of the Supreme Arbitration Court of the Russian Federation has stated that the documents that are in contact with the bank of the client - the counterparty of the tax payer, which are being verified, are not subject to the rest of the transaction and do not represent the financial state gift exchanges between the company and its counterparty. Therefore, such papers cannot confirm any damage on the side of the company that is being verified. Also, the bank does not provide a basis for their submission (Resolution dated 10/18/2011 No. 5355/11).

Some judges found that the information provided was invalid, and some of the defendants demanded data that had no bearing on the activities of the company, which was being verified, and the mutual authority izatsiya with її counterparty. (Resolution of the Federal Antimonopoly Service of the Volga District dated August 2, 2011 No. A65-18729/2010, FAS of the Far East District dated November 16, 2012 No. F03-5399/2012 with reference No. A51-5144/2012).

However, the court's decisions are based on the corruption of the supply authorities. Thus, the Federal Antimonopoly Service of the Moscow District takes into account that auditors can extract from the counterparty of the payer the taxes that are being verified, as well as other documents that may be relevant to the subject of verification, by means of their alignment with the data, in the documents of the inspected company (Resolution dated July 22, 2011 r. No. 2211-2011). -A40/7621-11). A similar approach was adopted by the arbitrators in the Resolutions of the FAS Povolzky District dated 7 April 2011 No. A55-15446/2010, FAS Dalekoshidny District dated 15 April 2011 No. F03-6104/2011; The praise of the Supreme Arbitration Court of the Russian Federation dated January 1, 2012 No. VAS-1155/12 was approved by the transfer of this certificate to the Presidium of the Supreme Arbitration Court of the Russian Federation.

Other forms

In accordance with Article 93.1 of the Code, obligatory details may not be violated when submitting documents (information). The form of this document was approved by the Order of the Federal Tax Service of the Russian Federation dated May 31, 2007 No. MM-3-06/338. Among other things, such a writer is guilty of revenge:

• basis for the requirement of records;
• transfer of documents with clarification of the period until which date is due, or insertion of information that supports the requirement for specific information that allows them to be identified;
• entry into subordinate control, in connection with which there is a need for relevant documents (information).

As far as possible, it was stored with ruins, which helps to identify it illegally. This is the Resolution of the Federal Antimonopoly Service of the Zakhidno-Siberian District dated 22 February 2012 No. A46-10396/2011. Applicants for the transfer of documents indicated them in the “note” column instead of the “document name” column, in which case it is not possible to impose sanctions on the company for failure to provide data. In the opinion of the arbitrators, the failure to comply with the inspection of the established FNP form of assistance for the transfer of documents means that the documents are illegal and the company is not required to cancel them.

For the sake of justice, I will appoint the Federal Antimonopoly Service of the Skhidno-Sibirsk District, which recognized the lawful actions of the inspectors for the requirement of documents. In the opinion of the arbitrators, the information and, in general terms, the same document, before the information, there must be any information regardless of the form of its submission.

Also deserves the respect of the Resolution of the Federal Antimonopoly Service of the Skhidno-Siberian District dated June 25, 2010 No. A33-2933/2010 (as of March 14, 2011 No. BAS-2188/11 approved by the transfer of this Resolution to the Presidium of YOU for a re-examination in visual order). Servants of Femidi respected that Article 93.1 of the PC allows for the possibility of ambiguity in the event of information that is requested by individuals who have denied the ability of the tax authority to submit papers, to return to the inspection for clarification. The organization did not collect and did not inform about the availability of required documents. Well, in fact, I convinced the officials that they had submitted the data. Therefore, the court found the imposition of a fine for Article 129.1 of the Tax Code of the Russian Federation to be lawful.

І evil, і punishment

For the failure to submit reports that are submitted to the filing authority, or their untimely submission, penalties may be imposed for Article 129.1 of the Tax Code of the Russian Federation. This is directly stated in paragraph 6 of Article 93.1 of the Tax Code of the Russian Federation.

According to Article 129.1 of the Tax Code of the Russian Federation, a company that has not violated the authority of controllers will face a fine of 5,000 rubles. The same actions, committed repeatedly within the calendar period, are subject to a fine of 20,000 rubles.

Unfortunately, due to the rigidity of this norm, not everything is as clear as it seems at first glance.

Most often, accountants prefer to transfer data to the fiscal authorities “in the old way” on paper noses. I respect that the Subsidiary Code does not convey rules for the enforcement of copies of documents before inspection. Therefore, please do not hesitate to familiarize yourself with the recommendations of the FNP itself for your drive.

Sometimes verifiers provide companies with a number of requests at once. The cost of one company is 5,000 rubles, and the cost of another is 20,000 rubles. If this is not the case for the repeated destruction of the calendar river, the submissions are confirmed, making one day decisions about the attraction to the certainty of both destructions. Nowadays, judicial practice has developed an approach, which is why the offense is recognized again, since it is subject to one and the same special prolongation of fate after the imposition of a penalty for the first offense. In the opinion of the Femidi servants, the inspection made a decision on Article 129.1 PC in one day does not approve repetition. Therefore, the auditors have no reason to impose a fine of 20,000 rubles 472).

Also ambiguous is the legal protection that is located in Article 129.1 of the Tax Code of the Russian Federation, which is why any sanctions are imposed for the presence of a sign of a taxable offense transferred to Article 126 PC. Let me remind you that paragraph 2 of Article 126 of the Code imposes a fine of 10,000 rubles for the failure of the organization to submit to the tax authority any information about the company that is being verified. Naturally, auditors do not waste their time capitalizing on their own interests due to the lack of clarity in the law and presenting companies that have not submitted documents requested under Article 93.1 of the Tax Code of the Russian Federation, the sanctions under paragraph 2 of Article 126 of the Tax Code of the Russian Federation (then, instead of 5000 rubles per Article 129.1 of the Tax Code of the Russian Federation) is subject to a penalty of 10,000 rubles). Ale chi tse so right?

When I look at the superfood from whose nutrition, the judges consider such an approach to be unlawful.

Yana Lazareva, expert for the magazine "Rozrakhunok"