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12:15 Consideration of tax audit materials is accompanied by certain obligations on the part of tax authorities |
Consideration
of tax audit materials must necessarily be accomp anied by informing
taxpayers of the regulatory bodies of their date and time of. This was explained to the Federal Arbitration Court of Moscow District, in its Order number KA-A41/8973-11 August 29, 2011.The date and time of tax audit materials inspection organization is not known. As
a result of these control measures fiscal authorities made a decision
to call the taxpayer to the tax liability for the violations.Consideration of tax audit materials in a more detailed exposition ofConsideration of tax audit materials have happened without the participation of the taxpayer. The Arbitral Tribunal found a breach in the existing tax laws by inspectors of the inspectors. The organization was unable to obtain a telephone message sent by the tax inspectorate. This document was sent to the registered address of the audited entity.On
the basis of paragraph 2 of Article 101 of the Tax Code IRS must
necessarily inform the inspected person of the time and place of the
test materials. In
addition, the taxpayer in the course of the judicial debate, told the
court that he personally notify tax authorities about the address where
you want to send all related correspondence.Therefore, the Federal Arbitration Court of Moscow District took the position of the taxpayer. The
main argument which is the fact that the inspectors had violated the
procedure for review of materials of a tax audit, as referred to in
paragraph 14 of Article 101 of the Tax Code.
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