Understanding in details the procedure of appealing tax inspection

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Currently, taxpayers can defend their interests not only in court but also in tax authorities, which are hierarchically above the authority that issued the controversial decision. And let taxpayers are convinced that the superior tax authority will dismiss their demands, since, in their opinion, all tax authorities act at the same time, however, this does not cancel the efficiency of appeals procedures of tax authorities in higher instances of the FTS. According to the latest innovations, it is necessary to appeal against the actions of the tax authorities on the results of both on-site tax audits and desk audits, it is necessary in the pretrial order. To do this, the tax authority filed objections in writing. Let us consider in detail the entire procedure for appealing tax inspection decisions.

The procedure of objection

Drawing up the text of the appeal, you should, first of all, list the points of the act with which you disagree. Here you should also refer to the documents of your organization, which would confirm your correctness in the dispute. The latter should be endorsed in the prescribed manner by the head and certified by the seal of the organization. According to paragraph six of Article hundred of the Tax Code, objections to a tax audit report can be filed within one month from the date of receipt of the tax audit report. Clarifications and additions to written objections can be added, but if only the month for the objection has not passed. Upon the expiration of this period, the tax authority notifies the taxpayer in writing of the place and time for reviewing the materials of the audit. At the same time, the payer or his representative is not required to be present in person when considering objections. However, the presence of free will is advisable, since some points of contention can be explained orally, and such explanations should be recorded in the minutes.

The objections procedures in details

Article 101 of the RF Tax Code regulates in detail the procedure for the consideration of objections. The direct management of the procedure is carried out by one of the heads of the tax authority that conducted the inspection. In the process of consideration, an authorized employee of the tax authority shall state the essence of the tax violations committed. In response, the taxpayer should briefly explain the essence of the objections (they should be set out in writing). This procedure, in fact, ends. Further, within 10 working days from the end of the period set aside for the taxpayer to file objections, the official in charge of the procedure for examining objections must decide to prosecute (or not to prosecute) to tax liability. This period may be extended, but only for one month.

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