Error in OKATO Can lead to penalties for failure to pay tax - 22 September 2011

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18:39 Error in OKATO Can lead to penalties for failure to pay tax
Error in OKATO the formation of a payment order can not affect the non-payment of tax amounts. This was emphasized by FAS of the East Siberian region in its ruling A33-3885/2010 number from 1 September 2011. Error in OKATO not entails penalties for failure to pay tax, as in the existing legislation, according to the arbitration court, there is no clear link between the fact of payment of the tax amounts to the correctness of the code in the payment orders OKATO taxpayers. But on the other hand, the tax office considers that due to an error in OKATO tax payments are in other local budgets, which in itself testifies to the violation of the duty of the taxpayer to pay taxes. According to the tax authority, the loss of one of the local budget can not be offset by an overpayment in another. The court, however this is strictly not accepted. Error in OKATO the formation of a payment order by the taxpayer does not affect the placement of funds into the state budget to a specific account of the Treasury. Therefore, the inspectors opinion that a budget is lost and the other over-bought, simply is untenable. Finally, we also want to note that under Article 8 of the current at the moment of the Tax Code of the Russian Federation, to the payment of taxes by taxpayers is the financial security of the state or municipalities.
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