FBK Legal Partner at the II All-Russia Congress of "Tax. Legal regulation 2013 Spring".
On 22-23 May was held the II All-Russia Congress of ‘Tax. Legal regulation 2013 Spring’ organized by the Agency for Social-Economic Development. Within the framework of the Congress, Alexei Yakovlev, the head of Tax Litigation Practice of FBK Legal, spoke at the round-table of ‘RF tax system development prospects for the current 2013 and planned period of 2014-2015.’
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‘We have already got used to the existing tax administration pattern, stated the lawyer.? TC Article 88 describes desk audits and Article 89 – field ones. But something might change soon. Well-known bill ?196666-6 is primarily discussed in connection with removing the bank secrecy from individual accounts, the suggested change in the RF TC, Art. 31, which allows taxing authorities to exclude the results with formal agents from the chain of transactions. But there is another norm suggested for editing which is not frequently in the focus, but which will have a dramatic impact on the living of every accountant. That is the revision of? TC Article 88.’
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Specialist reminded that today there are four grounds to obtain on demand additional documents in the process of desk audit. “If the auditors find errors in the tax return, inconsistencies of data in the submitted documents, or the taxpayer’s contradictory information, the taxpayer has the right for documentary support of his/her clarifications, explained A. Yakovlev. The discovery of documents may be at the audit of taxpayers with tax remissions (p.6), at submission of VAT declaration which states the right for tax refund (p/8), at the audit of taxes associated with the use of natural resources (p. 9)”. However, bill ?196666-6 suggests expanding the Federal Tax Service performance capabilities. Namely, it provides for three more grounds for the discovery of documents: the availability of a corrected declaration with the tax amount lower than declared previously, profit tax declaration specifying the loss, as well as various documents to be obtained if contradictions are discovered in the VAT declaration.
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In the focal point of discussion at the Congress were tax legislation developmental trends, tax policies for 2013 – 2015, the interaction between the tax bodies and tax payers, as well as legislative disputable issues.
?
‘We have already got used to the existing tax administration pattern, stated the lawyer.? TC Article 88 describes desk audits and Article 89 – field ones. But something might change soon. Well-known bill ?196666-6 is primarily discussed in connection with removing the bank secrecy from individual accounts, the suggested change in the RF TC, Art. 31, which allows taxing authorities to exclude the results with formal agents from the chain of transactions. But there is another norm suggested for editing which is not frequently in the focus, but which will have a dramatic impact on the living of every accountant. That is the revision of? TC Article 88.’
?
Specialist reminded that today there are four grounds to obtain on demand additional documents in the process of desk audit. “If the auditors find errors in the tax return, inconsistencies of data in the submitted documents, or the taxpayer’s contradictory information, the taxpayer has the right for documentary support of his/her clarifications, explained A. Yakovlev. The discovery of documents may be at the audit of taxpayers with tax remissions (p.6), at submission of VAT declaration which states the right for tax refund (p/8), at the audit of taxes associated with the use of natural resources (p. 9)”. However, bill ?196666-6 suggests expanding the Federal Tax Service performance capabilities. Namely, it provides for three more grounds for the discovery of documents: the availability of a corrected declaration with the tax amount lower than declared previously, profit tax declaration specifying the loss, as well as various documents to be obtained if contradictions are discovered in the VAT declaration.
?
In the focal point of discussion at the Congress were tax legislation developmental trends, tax policies for 2013 – 2015, the interaction between the tax bodies and tax payers, as well as legislative disputable issues.
