Russian Federation

This article was written to help managers and accountants in order for the passage of a tax audit to know their rights and duties and fix the compliance responsibilities of the inspection your tax authority because further non-compliance with tax authorities of their duties may become a formal basis for recognition of a tax audit invalid. First of all, you should be aware that the audit may be a desk and exit. Desk audits General information about the rights of the tax legislation has secured the taxpayer in connection with the possibility of a desk audit is contained in Sec. 7 'rights Tax Code). Desk audit begins after you have submitted a tax declaration or payment (hereinafter referred to as reporting). To begin testing does not require any special decision of the head tax authority (Section 2, Article. 88 Tax Code). Moreover, within the meaning of Section 2, Article.

1988 Tax Code, the tax authority shall inspect each of the resultant declaration of calculation). It also points to the Presidium of the Russian Federation in its Resolution of 20.03.2007 16086/06. However, since called the in-depth inspection to the various tax control measures (requests for clarification, discovery of documents, etc.) are not all of returns. Often, in practice, tax limited to verifying the relations according to the declaration (calculation) and other documents held by them ( 1, 3 tbsp. 88 Tax Code). Know that in your case is conducted in-depth desk audit, you can only when the tax authority will ask you for clarification, seeks documents that will counter-check your contractors, etc.

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