Conducting a tax audit in 2012, expects global changes - 21 September 2011

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15:51 Conducting a tax audit in 2012, expects global changes
When conducting a tax audit in 2012, the inspector will be obliged to follow the positions of the Plenum of the Supreme Arbitration Court of the Russian Federation in deciding on the results of control measures. This was stated most of the Federal Tax Service. Conducting a tax audit in 2012 to take legal framework, relying on arbitration practice. Already in October of this year's draft of the regulations will be discussed and the RF is going to take it. Below, we provide a number of important changes that will be beneficial to taxpayers. If during the tax audit revealed calculated, but are not listed tax amount, the inspectors shall have the right to collect from the taxpayer's only interest. Penalties under Article 122 of the Tax Code can not prick. The penalty is only possible if underreporting of the tax base. When conducting a desk audit by the tax authority can not be made examination. These actions lawfully performed only as part of exit control measures. At the end of the tax audit a taxpayer should be given to the act in person. In the case of a taxpayer in any way deviates from the receipt of this document, the inspector may reflect this in its decision. And only after that it will be possible to send a registered letter. When available long-term debt tax service shall be noted in the certificate of impossibility of collecting this debt if the debts have been identified before the budget, which is not legally collect. Recall that in the present tax is often in this situation, give help with overdue debt without marks the impossibility of their punishment. Now if your organization does not any original documents, the tax inspector in the course of a tax audit, define only the revenue side. With the entry into force of innovation, the validation will be required, using the calculation method, to determine not only revenue but also costs the organization. The company, in turn, will have to prove that it costs more than the calculated controllers. And the last thing I would like to note that the presence of the taxpayer mitigating circumstances. If an organization or employer, they are, it reduces the amount of penalties at least twice. And note that from next year it would not be right, namely the duty on the part of supervisors.
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