Report, made by the FBK Legal's head of Tax Resolution practice Alexey Yakovlev during the sitting of the Glavbukh Club.

Sitting of the Glavbukh Club, created under the auspices of professional magazine with the same name was held on October 4, 2012 on subject ‘Tax audit: disputable issues and forecasts’. The sitting was opened by the report of deputy head of Department for tax, customs and tariffs policy, Russian Ministry of Finance, Sergey Razgulin. Head of FBK Legal’s Tax Resolution practice Alexei Yakovlev among other issues raised the one related to the rules for executing requirements for submission of documents in case of suspended audit. ‘If the requirement was issued before suspension, but prescribed date of its execution falls on the period when the audit is not yet restarted, it remains unclear, whether a taxpayer shall still submit the documents requested or wait for restart’, - the lawyer says. He believes that taxpayer may wait for the audit to be restarted to submit the documents afterwards, since non-inclusion of the period stipulated for execution of requirement into the period fixed for field audit is not prescribed by the Art. 89 of the Tax Code.
This position is no also confirmed by separate cases from juridical practice.
Yakovlev also drew attention of the audience to the problems related to studying of original documents by tax authorities. ‘This issue is not regulated by the Tax Code. In particular, no periods are specified for the documents to be submitted for audit, it’s unclear whether the tax authorities are empowered to request for the documents, how much time they have for studying it, if they shall confirm the receipt of the originals in writing,’ – said FBK Legal’s head of Tax Resolution practice.
Discussion was highly rated by the representative of the Ministry of Finance who promised to study the problems discussed at the club’s sitting and initiate amendments and specification to the law regulating tax audit if required.