Let us recall that paragraph 5 of Article 93 of the Tax Code allows organizations to refuse to auditors to re-submit papers that inspectors have already received.
The code states:
Documents (information) previously submitted to the tax authorities, regardless of the grounds for their submission, may not be submitted, provided that the tax authority is notified within the time limit established for the submission of documents (information) that the requested documents (information) were submitted earlier.
But this rule can be interpreted in different ways. As, for example, in a recent case before the Supreme Court.
What is this anyway? Why do they need this? Can't they cope without me?
Counter check
– this is one of the standard tax control measures, which is carried out in order to compare documents and information provided by the audited person and his partners in order to identify any discrepancies, signs of unrealistic transactions, the use of unreasonable prices, etc. When conducting it, the tax authority is guided by Art. 93.1 of the Tax Code of the Russian Federation, as well as sub. 4 clause 1 of Article 31 of the Tax Code of the Russian Federation and pursues only one goal - to find inconsistencies and charge additional taxes.
A “meeting” is held with your counterparty if he is undergoing an on-site or desk inspection
or if inspectors suspect it is an unscrupulous taxpayer or a “dummy company”. Having analyzed the documents of all participants in the transaction, it is easier for fiscal officials to uncover violations, so they “request documents from counterparties and other persons.”
It is necessary to understand that as part of such a check, Federal Tax Service employees are authorized to request from you not only documents, but also information. Moreover, this can be done both from a direct counterparty and from any person who has documents (information) regarding the taxpayer being audited.
But the powers of inspectors are far from unlimited.
, you are required to provide not everything that Federal Tax Service employees require or recommend that you provide. Let's take a closer look and figure out how not to harm either yourself or your business partner when answering questions from tax officials. The material is based on regulations, recent judicial practice and explanations of officials.
Purposes of conducting a counter-inspection
The main task when conducting a counter-inspection by the Federal Tax Service is to determine the details and details of some completed transaction and the proceeds received as a result of it. A tax official may have doubts about the legality of the transaction or concealment of the actual amount of income received, which could lead to under-assessment of VAT and profit tax.
The event is also held in cases where:
- the Federal Tax Service specialist has suspicions about maintaining double documentation in the company’s reporting, non-receipt of goods received or proceeds from sales;
- false facts or forged documents have been identified;
- there are no agreements with other companies or data on the sale of products (services, works) are incorrectly formatted (fuzzy signatures, seals and stamps; corrections; erasures);
- discrepancies were identified in the enterprise’s reporting forms and in the reflection by counterparties of goods exchange and offset transactions.
The purpose of the procedure is:
- certification of the authenticity of documents, the legality of their use and maintenance;
- confirmation of the existence of the counterparty organization and the fact of the business transaction being carried out by the taxpayer;
- reconciliation of data on financial transactions carried out by the audited organization and its partners.
For your information! When preparing for inspections, representatives of the tax service use information from various databases, including the information resource of the Federal Tax Service, which identifies companies associated with the risks of tax evasion and having a turnover of more than 100 million rubles. or whose counterparties have tax violations. Information from the database is available only to tax service employees (order of the Federal Tax Service of the Russian Federation No. ММВ-8-2/42, 06/24/2011).
The tax office asks to provide documents regarding my counterparty, what should I do?
You must respond to a request from the Federal Tax Service.
Moreover, the inspectorate employees are not obliged to tell you the reasons why they decided to send a demand against the controlled taxpayer. This is confirmed by the courts (Resolution of the Volga District Court No. F06-42165/2018 dated January 29, 2019).
It is recommended to proceed step by step as follows:
- First of all, find out what is happening with your counterparty now. Is a desk or field inspection being carried out against him, or are Federal Tax Service employees carrying out pre-inspection control measures. It is advisable to discuss this point with the counterparty’s accountant.
- Promptly assess whether you meet the five-day deadline for collecting documents. You have only one day to do this from the moment you receive the request. If the request is too voluminous and you doubt that you will have time to prepare a package of documents in five days, ask for a deferment. To defer, use the form from Appendix No. 1 to the Federal Tax Service order No. MMV-7-2 / [email protected] dated April 24, 2019.
If you don’t make it in one day, which is given for a request for a deferment, a fine cannot be avoided (Decision of the Supreme Court No. 305-ES19-422 dated February 27, 2019). - Try, together with the accountant of the audited counterparty, to understand what exactly the controllers were interested in or did not like about the transaction or the operations performed. After all, such a request never happens just like that. Depending on the reason, agree on a strategy for further action.
- Analyze what documents you have already sent to the Federal Tax Service and what information you can refuse to provide; I will tell you how to do this later.
- Provide documents strictly mirror those of the counterparty. Before sending a package of documents to the Federal Tax Service, make a control reconciliation with the accountant of the organization being audited.
Effect of time limit
The restrictions on repeated requests for the same documents discussed above are currently in effect. But they were introduced not so long ago, and the rules introducing these restrictions do not provide a clear understanding of the date after which documents must be submitted to the tax authority in order for them to be subject to the ban on re-request. To understand this, let us turn to the history of the adoption of regulatory documents.
Initially, a ban was introduced on re-requesting documents during tax audits (Article 93 of the Tax Code of the Russian Federation). This rule came into force on January 1, 2010 and applies to documents submitted to the tax authorities after January 1, 2010 (clauses 3 and 15 of Article 7 of the Federal Law of July 27, 2006 N 137-FZ <1 > (hereinafter referred to as Law No. 137-FZ)). The regulatory authorities interpreted this provision as a ban on re-requesting only those documents that the taxpayer submitted to the tax authority after January 1, 2010. There are no official clarifications on this issue. Indirect confirmation of this approach appeared only this year: this is Letter of the Ministry of Finance of Russia dated January 21, 2013 N 03-02-07/1-12. Officials indicated that repeated submission of copies of documents submitted as part of a desk tax audit after December 31, 2009 is possible in the cases specified in paragraph 5 of Art. 93 Tax Code of the Russian Federation. But even before the release of the Letter, the tax authorities adhered to this point of view, as evidenced by arbitration practice on this issue.
<1> Federal Law of July 27, 2006 N 137-FZ “On amendments to part one and part two of the Tax Code of the Russian Federation and to certain legislative acts of the Russian Federation in connection with the implementation of measures to improve tax administration.”
In our opinion, the prohibition provision in question applies to any documents ever submitted to the tax authority. This is explained very simply.
Firstly, the provisions for a repeated ban were announced back in 2006, on the date of the official publication of Law N 137-FZ. We believe that the legislator deliberately delayed their entry into force for three years so that the tax authorities had the opportunity to create an archive of documents. So, in 2010, they had the right to check taxpayers for the three previous years - from 2007 to 2009 - and already have the necessary documents at the beginning of such checks. Therefore, the ban came into force on January 1, 2010. Secondly, Law No. 137-FZ itself states that it applies to submitted documents, that is, those that will be requested, and not to submitted documents - those that the tax authority will be at his disposal starting in 2010. Consequently, if the documents were already requested by the tax authority before January 1, 2010 as part of tax audits, then he will no longer be able to request them again.
The courts support taxpayers in this, as evidenced by the Resolution of the Federal Antimonopoly Service of the Central District dated December 14, 2010 N A68-3284/10-135/18 (left in force by the Determination of the Supreme Arbitration Court of the Russian Federation dated April 11, 2011 N VAS-3735/11), the Moscow District FAS dated 06/29/2011 N KA-A40/5974-11 and FAS Volga District dated 08/09/2011 N A55-27123/2010.
With regard to documents required as part of other tax control measures, for example, the so-called counter audit, the ban on repeated demand applies to documents submitted to the tax authorities after January 1, 2011 (clause 8 of Article 10 of Law No. 229-FZ) .
As is easy to see, this time we are also talking about the documents being submitted. Consequently, in this case, the date of their initial presentation does not play a fundamental role. The ban was established in relation to documents requested in 2011. Meanwhile, the Federal Tax Service of Russia in Letter dated 09/03/2010 N AS-37-2/ [email protected] “On the entry into force of the main provisions of the Federal Law of 07/16/2010 N 229-FZ” informs that the ban applies only to those documents submitted after January 1, 2011 (clause 3 of the Letter). If the documents were submitted earlier, they can be requested again.
Is it possible to refuse an answer altogether and ignore the request?
No, in general it is impossible to refuse to respond to a request for documents or a call to the Federal Tax Service.
Always respond to inspectors' requests
, even if they are interested in information or documents on an organization or individual entrepreneur that you have never heard of and which are definitely not your counterparties.
In this case, send a refusal to the tax office using a special form. To do this, fill out the second block of the notification about the absence of the requested documents from the Federal Tax Service order No. ММВ-7-2/ [email protected] It must indicate that you do not have the requested documents
or information due to the fact that you do not cooperate with the specified counterparty and have never concluded any transactions.
Methods of serving a request for documents (information)
The requirement to submit documents can be served on the head (legal or authorized representative) of an organization or an individual (his legal or authorized representative) in person against signature or transmitted electronically via telecommunication channels (clause 1 of Article 93 of the Tax Code of the Russian Federation).
The procedure for sending a request for the submission of documents (information) and the procedure for submitting documents (information) at the request of the tax authority in electronic form via telecommunication channels were approved by Order of the Federal Tax Service of Russia dated February 17, 2011 No. ММВ-7-2/ [email protected]
If the request for the submission of documents cannot be delivered to the taxpayer in person or transmitted electronically, it is sent to him by registered mail and is considered received after six days from the date of sending the registered letter (clause 1 of Article 93 of the Tax Code of the Russian Federation). Let us recall that until September 2, 2010, when requesting documents as part of a tax audit of the taxpayer (fee payer, tax agent), the only acceptable way to send this request was exclusively by delivering it. At the same time, when requesting documents from counterparties, it was necessary to send such a request, that is, hand it over in person or send it by mail.
Reasons that are not justified for refusal to provide documents or information:
Unfortunately, it is not always possible to refuse requests within the framework of a counter tax audit; recently, the requirements of controllers have become more stringent, and the courts are increasingly supporting them in disputes with taxpayers.
So, you cannot ignore a request from the Federal Tax Service if:
The tax authorities did not even indicate the specific counterparty in respect of whom counter control measures are being carried out
.
The current policy is that tax authorities have the right not to indicate the name of the counterparty for which documents are requested; the request must still be answered (Resolution of the Seventh Arbitration Court of Appeal in case No. A60-7275/2019 of 08/16/2019).
By the way, this circumstance is the most dangerous for both you and your counterparties, because then you will have to independently calculate which transactions came under the radar of controllers and for what reason.
A counter-inspection request was issued, which indicated which documents to provide, but did not indicate for what period
.
You are also required to respond to this requirement; if the requirement contains a list of documents, it is believed that you can independently determine which counterparty they relate to, and therefore determine the period. At the same time, the organization does not have the right to independently decide which information relates to tax control and which does not (resolution of the AS of the Ural District No. F09-5656/18 in case No. A76-3566/2018 dated September 27, 2018).
You have received a request to provide copies of work records of full-time employees, although the activities of your counterparty are being checked
.
At first glance, there is no logic in such a requirement, but you are obliged to fulfill it and provide copies of books. During counter control activities, inspectors have the right to request from counterparties of the inspected organization any documents on any taxes for any periods. Moreover, controllers are given the right to independently decide which documents have a relationship with the organization being inspected; here they have complete carte blanche.
Even if the tax office asks you to disclose the personal data of your employees, you will have to provide them, otherwise you will receive a fine for refusing to submit documents (Article 7 of Law No. 152-FZ of July 27, 2006, clause 1 of Article 93.1 of the Tax Code of the Russian Federation, letters of the Federal Tax Service of Russia No. ED-4-2/14951 dated 08/02/2018). The arbitrators in this matter are on the side of the controllers (resolution of the Volga District Autonomous District No. F06-41326/2018 dated January 16, 2019).
The request outside the scope of the audit did not indicate the specific transaction for which they are requesting documents from you
.
According to the judges, if from the details of the requested invoices and other documents it is possible to understand which transaction they relate to, then you are obliged to provide the documents in accordance with the request (Resolution of the Volga District Court in case No. A55-3967/2018 dated January 29, 2019) .
The partner is checking for one reporting period, and you are being asked for documents for a completely different one.
.
Alas, this is also not a reason to refuse to provide documents. Transactions of interest to inspectors may go beyond the period being inspected, the judges confirm this (Resolution of the Volga District Court in case No. A55-5410/2018 dated January 16, 2019).
The Federal Tax Service has received a request for your accounting cards or balance sheets as part of a counter audit
Cards will have to be provided; the old judicial practice, when arbitrators supported business, is no longer relevant. At the moment, the judges believe that Art. 93.1 of the Tax Code of the Russian Federation allows inspectors, at their discretion, to request any documents, including cards or SALT from the accounting program (Resolution of the Administrative District of the Far Eastern District in case A80-79/2019 dated November 27, 2019).
The requirement does not contain information about a specific transaction or about the counterparty, but there is a list of required documents
.
For example, you may be asked for a complete transcript of your accounting and tax reporting, staffing table and tax registers. In a recent dispute, the accountant considered that this was completely overkill and did not provide the documents in full, but the judges supported the controllers (resolution of the Moscow District Court in case No. A40-211149/2018 dated April 30, 2019).
What documents are the tax authorities entitled to request?
When conducting inspections, tax authorities have the right to demand any documents relating to the activities of a particular taxpayer. This is defined in letters of the Ministry of Finance of Russia dated October 9, 2012 No. 03-02-07/1-246 and dated October 8, 2012 No. 03-02-07/2-136.
https://www.youtube.com/watch?v=ytcopyrightru
According to the internal regulations of the Federal Tax Service, such documents are contracts, invoices, acceptance and delivery certificates, invoices - everything that may contain information about the interaction of the taxpayer being audited with counterparties.
Whether it is necessary to submit documents if their exact details are not indicated in the request, find out here.
The tax authorities may request from the counterparty information about the taxpayer who is being audited.
It should be borne in mind that if documents or information do not relate to the subject of the audit, then the tax authority does not have the right to demand their presentation.
Example
When conducting a desk audit, the tax inspectorate requested the staffing table from its counterparty, Gerkon LLC. Such a requirement is unlawful, since the staffing table of Gerkon LLC cannot be used to judge the activities of the company being inspected, even indirectly.
Arbitration courts share a similar opinion, which is reflected, in particular, in decisions of the FAS of the East Siberian District dated 02/25/2013 No. A10-2227/2012, FAS of the North-Western District dated 07/30/2010 No. A56-59024/2009 and the FAS of the Far Eastern District dated November 16, 2012 No. F03-5399/2012.
It may happen that the document is not directly related to the activities of the taxpayer being audited, but there is a mention of his business transactions. Such documents are likely to be requested. For example, when a counterparty's sales book contains a record of one transaction with a taxpayer. The tax authority has every right to request it in accordance with Art. 93.1 of the Tax Code of the Russian Federation (determination of the Supreme Arbitration Court of the Russian Federation dated January 19, 2012 No. VAS-17466/11).
However, it is possible to find out the validity of the request only in court, where qualified lawyers will check whether the requested document is really related to the activities of the taxpayer.
But the period to which such documents relate is not limited. For this reason, inspectors quite often request materials not only for the period for which the inspection is being carried out, but also for a wider time frame. The Ministry of Finance, in letter No. 03-02-07/1-519 dated November 23, 2009, confirmed that the tax authorities have such powers.
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What to do if you have already submitted documents to the inspectorate, and it again asks you to submit them as part of a “counter meeting”, read the material “Can the inspectorate request for a “counter meeting” documents that have already been submitted in connection with a desk or field inspection? .
What is the liability for refusal to provide documents or information?
If the inspection receives an unmotivated refusal to provide the requested documents (or information), then the refuser is subject to liability under Art. 126 of the Tax Code of the Russian Federation in the form of a fine - 200 rubles for each unsubmitted document
.
In addition, for unlawful failure to report or untimely communication of the requested information (not documents), liability arises in accordance with Art. 129.1 Tax Code of the Russian Federation. For the first offense this entails a fine of 5,000 rubles.
.
If a violation is committed twice within a year, the fine will increase to 20,000 rubles.
.
In addition, officials of the organization may receive separate fines.
. Moreover, there are separate fines for failure to provide information and documents; as a result, you can receive both fines at the same time (resolution of the Administrative Court of the East Siberian District in case No. A33-16694/2017 dated November 12, 2018).
What may not be provided and what questions may not be answered and on what basis?
Now let’s look at situations where tax authorities can be refused and not provide certain data.
You can refuse to provide documents that you simply do not have
.
For example, if you have concluded an agreement for the provision of consulting services, and the tax authorities have requested copies of TORG-12, waybills, or generally KS-2 acts and KS-3 certificates, then in your response to the request write that you have concluded an agreement with the counterparty for the provision of services that do not provide for the execution of the requested documents.
Clause 5 of Art. gives you this right. 93.1 of the Tax Code of the Russian Federation, in such a situation it will help to avoid a fine under Art. 126 of the Tax Code of the Russian Federation.
You have the right not to submit documents to the tax authority again
.
True, there are nuances here. It is allowed, without penalties, not to re-submit documents (information) that have previously been submitted to the inspectorate, but do not ignore the request of the tax authorities, within five days after receiving the request, inform the Federal Tax Service that the requested documents have already been submitted previously (in paragraph 5 of Art. 93 Tax Code of the Russian Federation).
You are responsible for submitting only those documents that you have not submitted previously. You will also have to resubmit the documents if you previously provided the tax authorities with the originals and at the time of the request they returned them to you.
You may not submit documents whose storage period has expired
.
To avoid a fine, as a general rule, do not ignore the request from the tax office, but notify the inspector in writing that you do not have the requested documents, since their storage period has legally expired. In this case, the inspectors were late with control measures for the requested primary item.
You have the right not to allow Federal Tax Service employees into your territory
.
Inspectors do not have the authority to carry out inspections on taxpayers' premises as part of a counter-inspection. Last year, the Supreme Court supported the company in appeal ruling No. APL19-333 dated August 27, 2019. However, if the transaction was real, then you can let inspectors in so that they, for example, make sure that you have a warehouse for storing goods, etc. Typically, inspectors rush into the territory of the counterparty of the person being inspected when they suspect the unreality of the transaction. Whether or not to allow inspectors into your territory is your right, not your responsibility.
It is permitted not to provide secret recipes and production technology
.
In a recent dispute, tax officials asked the organization for a recipe for alcoholic beverages, but were refused. The judges supported the taxpayer, explaining that the unique recipe for production technology is not a document used to control the correctness of calculation and payment of tax, since it does not relate to primary accounting documents or analytical tax accounting registers, and also does not contain a calculation of the tax base. In this case, the fine for refusal is unlawful (Resolution of the Autonomous District of the Volga Region No. F06-42680/2018 dated 02/01/2019).
If you are called in for questioning on “neutral territory.”
Inspectors have the right, as part of tax control measures, to call as witnesses citizens who may be aware of any circumstances relevant to the audit, including the director of the counterparty organization (Clause 1 of Article 90 of the Tax Code of the Russian Federation).
Usually, interrogations of witnesses take place in the building of the Federal Tax Service; it is permissible to interrogate a witness at his place of residence (clause 4 of Article 90 of the Tax Code of the Russian Federation).
But inspectors are prohibited from interrogating witnesses in a cafe or on some other “neutral territory.” Such actions of controllers are beyond the legal framework, and you can safely refuse the meeting. In this case, it is not necessary to motivate the refusal.
Let's find out the general rules
Inspectors are given the opportunity to demand documents from companies under Art.
93 and 93.1 of the Tax Code. Let us say right away that in this article we will not explore issues related to the provision of explanations on the declaration under paragraph 3 of Art. 88 Tax Code of the Russian Federation. So, Art. 93 of the Tax Code of the Russian Federation, officials use if they request documents directly from the taxpayer being audited, p. 93.1 - if you need to find out information about the company from its counterparties. Typically, the request is sent when tax audits are carried out. But clause 2 of Art. 93.1 of the Tax Code of the Russian Federation allows inspectors to request documents on a specific transaction outside of the inspection.
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Such a requirement may be sent not only to the parties to the transaction, but also to third parties who, in the opinion of the inspectorate, may have any information.
In all cases, the request is made in the form approved by order of the Federal Tax Service of Russia dated 05/08/2015 No. ММВ-7-2/ [email protected]
When the inspection requests documents in accordance with Art. 93.1 of the Tax Code of the Russian Federation, for an organization registered with another tax authority, it forms an order to colleagues, and they then send the request directly to the company.
The Tax Code establishes three ways to serve a demand:
- personally to the taxpayer or his representative against receipt;
- by registered mail;
- via the Internet: via TCS or through the taxpayer’s personal account.
For the last two methods there are special deadlines for receiving it:
- If the request is sent by mail, then it is considered served on the 6th day from the date of sending.
- If according to TKS, then the payer is obliged to send a receipt for acceptance of the document, and the date of delivery is considered to be the date indicated in this receipt.
- Requests posted in the taxpayer’s personal account are considered received the next day after posting. The date of receipt of the request is important in determining the deadline for submitting documents.
In order to fulfill the requirement sent under Art. 93 of the Code, the payer has 10 days from the date of receipt. Exceptions are provided for corporate tax groups - 20 days and foreign organizations paying insurance premiums - 30 days. To fulfill the requirement directed under Art. 93.1 of the Tax Code of the Russian Federation, the counterparty has 5 days (clause 5 of Article 93.1 of the Tax Code of the Russian Federation).
If you do not submit documents on time, you will be fined 200 rubles for each document. (Article 126 of the Tax Code of the Russian Federation). Often inspectors request a significant amount of documentation, which the company does not have time to prepare within the allotted time. After all, only copies are handed over; officials have no right to demand originals. In this case, you should send a notification to the tax authorities with a request to extend the period for preparing documents.
Taxpayers often challenge fines for failure to submit documents, since the inspectorate tends to require more documentation than it is entitled to. At the same time, she usually forgets that she is obliged to prove that the payer has an obligation to provide relevant documents and information. Moreover, officials must justify bringing them to tax liability and the fine not only by law, but also by size.
Obviously, a counter tax audit is a headache for accounting due to the large amount of additional work (you will have to prepare copies of all requested documents). If there is an audit of some large trading company, it will not seem enough to certify a copy of each invoice.
Therefore, if you have received a “chain letter” from the tax office, we advise you not to panic and do not rush to send documents for a tax audit to the Federal Tax Service.
https://www.youtube.com/watch?v=ytdevru
By recklessly complying with the requirements of the tax office, there is a high probability of finding yourself in the field of view of inspectors and triggering an audit in your company (if there are discrepancies with the counterparty’s documents).
Also, if some documents could not be found (or you don’t really want to give them to the inspectorate), you should not hastily compose a response to the counter inspection - “explanatory” letters to the tax office. By writing too much, you can only provoke increased interest in your company.
By recklessly complying with the requirements of the tax office, there is a high probability of ending up in the field of view of inspectors and triggering an audit in your company
The surest way in this situation is to consult with competent tax lawyers about what documents to provide for a tax audit and in what volume, what written explanations to give, and also whether it is possible to refuse the inspectors (yes, yes, sometimes it is not only possible to refuse the inspection , but also quite legal). By the way, our tax experts provide such consultations free of charge.
On my own behalf, I’ll give you some simple tips that will help you survive a counter tax audit with minimal losses.
Firstly, never send documents for a tax audit without an inventory - it is very important to make accompanying statements listing the documents submitted.
Secondly, do not neglect answers with banal “closing phrases”. That is, if the inspection writes: “We also ask you to provide other documents related to...”, then in the response message write: “We are sending the following documentation, which was drawn up in relations with the counterparty {amp}lt;…{amp}gt;. If you need to provide additional information, please be more specific...”
Thirdly, when requesting any analytics (for example, the level of profitability on transactions with a counterparty, etc.), you have the right to inform that you do not conduct such analytics and therefore cannot be provided.
The deadline for submitting documents for counter-inspections has doubled. From September 3, new rules for counter-inspections are in effect regarding the deadline for responding to a request for a specific transaction. Now you can respond to the request of the Federal Tax Service within 10 working days from the date of receipt of the request (see paragraph 5 of Article 93.
Is it possible not to provide correspondence with a counterparty?
Yes, you can.
You are not required to submit business correspondence during a counter-inspection of a counterparty on the basis that the tax office has the right to request from the company only those documents that are related to the calculation and payment of taxes (clause 1 of Article 31 of the Tax Code of the Russian Federation), and business correspondence does not apply to them ( Articles 313, 314 of the Tax Code of the Russian Federation).
is especially dangerous to submit business correspondence if it could harm your organization
or counterparty. At the same time, it is better to store an archive of letters in case of an on-site inspection already in your organization.
Common mistakes
Error:
The documents were provided by the taxpayer during a counter-inspection of the taxpayer's counterparty. He refuses to provide these documents to the Federal Tax Service again.
A comment:
Documents must be provided. See Resolution of the Eleventh AAS dated 08/05/2014 No. 11AP-10085/14.
Error:
On September 1, 2021, the taxpayer received from the Federal Tax Service a request to provide documents previously provided to inspectors. The taxpayer left the request unanswered.
A comment:
Repeated requests for documents cannot be left unanswered starting from September 3, 2021.
How not to harm yourself or your counterparty?
If the request and instructions from the tax office contain a standard set of documents, then this usually does not cause problems when preparing a response. Things are more complicated if the request contains many questions about car numbers, F
.
AND
.
O. drivers, about the place of transfer of cargo, about the weight of the cargo,
etc.
d.
Specifics and such detailed requests indicate that tax authorities are point-by-point untangling the chain from the manufacturer to the final buyer for a specific transaction in which they discovered clear signs of violations.
In order not to harm either yourself or your counterparty, do not ignore the inspection request and delay in responding
. If you miss a deadline or ignore a request, inspectors will fine you. At the same time, the tax audit carried out by your partner will also be delayed (subclause 7, clause 2 of Appendix No. 6 to the Federal Tax Service order No. MMV-7-2 / [email protected] dated November 7, 2018).
Keep in mind that all of your transactions may come under suspicion.
. As the tax authorities themselves explain, in such situations, they transfer information about the “refuser” to the pre-audit analysis department. Thus, not responding to an oncoming traffic signal may initiate an on-site inspection at your location, so be careful.
