Submission of an updated declaration two times in same day - 27 September 2011

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21:11 Submission of an updated declaration two times in same day
Submission of an updated Declaration of organization carried out twice. In a declaration on VAT tax amount payable has increased, and second, by contrast, value-added tax over the tax periods decreased. After submitting an updated declaration of the tax office had a desk tax audit. According to the results of test events was assessed additional VAT controllers and the amount of interest. Submission of an updated Declaration of twice the amount Fiscals thought that after the filing of an updated declaration was assessed additional taxpayer is obliged to VAT, as the original "utochnenka" increased the tax payable. However, tax does not take into account that at the time of these actions by hand, the taxpayer was listed as an overpayment of VAT, which occurred in previous tax periods. The organization did not agree with the conclusions of the Tax Inspectorate and appealed to the court. The Court held that if at the time of filing an updated declaration of the taxpayer has an overpayment of taxes, in this situation, the appropriate tax credit additionally the controller are not eligible. This is stated in the resolution of the FAS of the West Siberian district number A45-22438/2010 of September 13, 2011. The arbitrators have taken the position the organization, on the grounds that the tax authority improperly assessed additional VAT and the amount of interest at the time of the specified declarations. The court concluded that the taxpayer has no debt on the value added tax. The conclusion was made on the basis that additional charges at the time the organization had an overpayment of tax, which covers the amount of additionally charged. In addition, the tax authorities view that it must take into account the revised tax return together, if the periods for which they are different, is untenable. Submission of an updated Declaration of Taxpayer performed one after another in one day. And so when you consider the fact that at the time of their submission, the organization had the obligation to pay VAT, but she has not paid his tax liability does not apply.
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