Order of the Federal Tax Service on approval of the form of an act on the discovery of facts indicative of tax offenses - Rossiyskaya Gazeta. To drawing up an act on the discovery of facts indicating
The tax authorities can identify facts indicating a violation of tax laws not only during a desk or on-site audit, but also as part of other control measures. Recently, the Ministry of Finance has set a period during which the auditors must draw up an act in such a case.
The Tax Code provides for two procedures for issuing the results of tax control, which indicate tax violations. The first of them regulates the documentation of the results of directly cameral and on-site inspections (Article 100 of the Tax Code), the second is provided for cases of detection of violations in the course of other control measures (Article 101.4 of the Tax Code). They also correspond to two procedures for considering cases of violation of tax legislation (Articles 101, 101.4 of the Tax Code).
As a result of the check
Based on the direct indication in the main tax law (clause 2 of article 100.1 of the Tax Code), tax offenses, proceedings for which can only take place in accordance with article 101 of the Tax Code, include:
- and objects of taxation;
- non-payment or incomplete payment of tax;
- non-fulfillment by a tax agent of the obligation to withhold or transfer taxes (Articles 120, 122, 123 of the Tax Code).
In addition, this list could well be supplemented with such an offense as failure to submit a tax return (Article 119 of the Tax Code). The fact is that in fact such an offense can be detected only during an audit: desk - when submitting reports with a violation of the deadline; and exit, if the declaration in the presence of such an obligation is not filed. In addition, the penalty under Article 119 of the Tax Code is calculated based on the amount of tax payable (additional payment) on the basis of an unsubmitted declaration. In other words, the specific amount of the tax sanction in this case can only be determined during the audit.
Outside the "testing" framework
Violations of tax legislation, the identification of which is not related to the conduct of tax audits, first of all, of course, should include non-compliance with the obligations imposed by the Tax Code on banks. In this case, of course, we are talking only about special offenses prescribed in Chapter 18 of the Code. In addition, this category includes failure to provide, at the request of the tax authorities, information about the taxpayer as part of the so-called previously “counter” audit (clause 2 of article 126 of the Tax Code). Evasion of their tax obligations by a witness, expert or translator involved in tax control can also be considered by auditors only in the manner prescribed by Article 101.4 of the Tax Code (Articles 128, 129 of the Tax Code).
At the junction
Meanwhile, the consideration of a fairly large number of tax offenses can be carried out by the tax authorities in one way or another, depending directly on the circumstances under which the “misconduct” was discovered. This category can include:
- violation of the deadline for setting up or avoiding it (Articles 116, 117 of the Tax Code);
- untimely submission of information on opening and closing a bank account (Article 118 of the Tax Code);
- non-observance of the procedure for possession, use and (or) disposal of property, which is seized (Article 125 of the Tax Code);
- failure to submit documents and (or) other information provided for by the Code and other acts of legislation on taxes and fees to the inspectorate within the prescribed period (clause 1 of article 126 of the Tax Code);
- Violation of the procedure for registering gambling business objects (Article 129.2 of the Tax Code).
Forming and reviewing
By and large, both procedures for considering cases of tax offenses are quite similar. Nevertheless, it must be taken into account that the rules established by Article 101.4 of the Tax Code are more simplified and not regulated in such detail.
If outside the framework of a tax audit, circumstances are revealed that indicate tax violations provided for by the Code, the inspector must draw up an act that is signed both by him and the “guilty” person. In case of refusal of the latter, an appropriate entry is made about this.
The act must contain documented facts of violation of the legislation on taxes and fees, as well as the conclusions and proposals of the official to eliminate "flaws" and apply appropriate sanctions. The form of the act and the requirements for its execution were approved by order of the Federal Tax Service dated December 13, 2006 No. SAE-3-06 / [email protected]
According to paragraph 5 of the Requirements, the document is drawn up in two copies, one of which remains in the custody of the inspection, and the other is handed over to the representative of the company or PBOYuL. If the tax authorities have reason to believe that the committed tax violation has signs of a crime, the act is drawn up in triplicate. The third of them is attached to the materials sent to the internal affairs bodies to resolve the issue of initiating a criminal case.
The act is handed over to the firm or entrepreneur against receipt or is transferred in another way, indicating the date of its receipt (clause 4 of article 101.4 of the Tax Code of the Russian Federation). If the "guilty" evades receiving the specified document, then with the appropriate mark the act is sent to him by mail by registered mail. Then the date of delivery of the document is recognized as the sixth day from the date of sending.
Within ten days from the date of receipt of the act, he may submit his objections to it. However, the absence of these does not deprive him of the right to give explanations when considering the act and other tax control materials, for which ten days are allotted from the expiration date for filing objections (clause 7 of article 101.4 of the Tax Code).
Based on the results of consideration of the act and the documents attached to it, the head of the tax authority or his deputy makes a decision either to hold the company liable or to refuse it. Based on the first of them, the taxpayer is sent a demand for the payment of penalties and a fine.
"Urgent" gap
It is noteworthy that the Tax Code does not establish a period during which the tax authorities must draw up an act on the discovery of facts indicating a tax offense. This circumstance, of course, is unfavorable for taxpayers, since the violation by the auditors of this period could become one of the grounds for challenging the decision taken subsequently by the controllers. But, as the saying goes, you can't violate unsolicited demands.
For example, to take advantage of the fact that Article 101.4 of the Tax Code does not limit the period for detecting and filing tax offenses, the tax authorities wanted to take advantage of the case, in which the Federal Antimonopoly Service of the Volga-Vyatka District acted as an arbitrator (decree dated July 22, 2008 in case No. A43-493 / 2008-40-10). True, in this case they did not succeed for the reason that it was about holding the taxpayer liable for failure to submit a declaration. In this regard, the arbitrators considered that this offense should have been considered in accordance with Article 101 of the Tax Code, and therefore the period when the inspection could fine the company had already expired.
Meanwhile, the Ministry of Finance has recently undertaken to fill the "urgent" gap in Article 101.4 of the Tax Code. In a letter dated January 22, 2009 No. 03-02-08-7, the experts of the department came to the conclusion: if paragraph 1 of Article 101.4 of the Code, the period for drawing up the act in question is determined by the event of the discovery of facts that speak of tax offenses, then auditors must issue it no later than one business day. days from the date of discovery. It remains to be hoped that the tax authorities will still take these explanations of the financiers into service.
DECISION ON THE RESULTS OF TAX CONTROL MEASURES DIFFERENT FROM TAX CHECKS (ACCORDING TO ART. 101.4 of the Tax Code of the Russian Federation)
1. SERVING (SENDING) THE ACT ON THE DISCOVERY OF FACTS OF TAX OFFENSES (EXCEPT FOR THE PROVIDED ART. ART. 120, 122, 123 of the Tax Code of the Russian Federation)
1.1. What is the deadline for submitting an act on the discovery of facts of tax offenses (with the exception of those provided for in Articles 120, 122, 123 of the Tax Code of the Russian Federation) (clause 4 of Article 101.4 of the Tax Code of the Russian Federation)?
1.2. What is the deadline for sending an act on the discovery of facts of tax offenses by mail (with the exception of those provided for in Articles 120, 122, 123 of the Tax Code of the Russian Federation) if the person who committed the offense evades receiving it (clause 4 of Article 101.4 of the Tax Code of the Russian Federation)?
1.1. What is the deadline for submitting an act on the discovery of facts of tax offenses (with the exception of those provided for in Articles 120, 122, 123 of the Tax Code of the Russian Federation) (clause 4 of Article 101.4 of the Tax Code of the Russian Federation)?
However, the Tax Code of the Russian Federation does not specify the period during which an act on the discovery of facts of tax offenses must be handed over to the person who committed the offense.
There is no official position.
The Plenum of the Supreme Arbitration Court of the Russian Federation in paragraph 28 of the Decree of July 30, 2013 N 57 indicated the following. Because Art. 101.4 of the Tax Code of the Russian Federation does not provide for a period for serving a person in respect of which an act was drawn up on the discovery of facts of tax offenses, then in relation to paragraph 5 of Art. 100 of the Tax Code of the Russian Federation, it should be assumed that such an act must be served within five days from the date of its preparation.
See docs for details
Position 1. An act on the discovery of facts of tax offenses (with the exception of those provided for in Articles 120, 122, 123 of the Tax Code of the Russian Federation) must be handed over to the person in respect of whom it was drawn up within five days from the date of drawing up
Plenum of the Supreme Arbitration Court of the Russian Federation noted: Art. 101. 4 of the Tax Code of the Russian Federation does not provide for a time limit for serving an act on the discovery of facts of tax offenses, as well as a copy of the decision made as a result of consideration of materials from other tax control measures.
The court indicated that in relation to paragraph 5 of Art. 100 and paragraph 9 of Art. 101 of the Tax Code of the Russian Federation, it should be assumed that the said act and decision must be handed over to the relevant person within five days from the date of its preparation.
Position 2. The deadline for the delivery of an act on the discovery of facts of tax offenses (with the exception of those provided for in Articles 120, 122, 123 of the Tax Code of the Russian Federation) is not established
Article: Bringing the taxpayer to responsibility under Art. 101.4 of the Tax Code of the Russian Federation (Pantyushov O.V.) (“Lawyer”, 2013, No. 2)
Similar findings include:
Article: The procedure for bringing to tax liability in accordance with Art. 101.4 of the Tax Code of the Russian Federation (Pantyushov O.V.) (“Taxes” (newspaper), 2010, No. 18)
Thematic issue: New rules for conducting inspections, collecting fines, paying taxes (Zuikova L.P.) (“Economic and Legal Bulletin”, 2009, No. 10)
1.2. What is the deadline for sending an act on the discovery of facts of tax offenses by mail (with the exception of those provided for in Articles 120, 122, 123 of the Tax Code of the Russian Federation) if the person who committed the offense evades receiving it (clause 4 of Article 101.4 of the Tax Code of the Russian Federation)?
According to paragraph 1 of Art. 101.4 of the Tax Code of the Russian Federation upon discovery of the fact of violation of tax legislation, responsibility for which is established by the Tax Code of the Russian Federation (with the exception of offenses, the cases of detection of which are considered in the manner established by Article 101 of the Tax Code of the Russian Federation), the official of the inspection within 10 days from the date of detection of the violation must draw up an act in the prescribed form (hereinafter referred to as an act on the discovery of facts of tax offenses).
The act is handed over to the person who committed the offense against receipt or is transferred in another way, indicating the date of its receipt. If the named person evades receiving the act, an appropriate note is made in the act and he sends it to the specified person by registered mail. If the specified act is sent by registered mail, the date of delivery of the act is considered the sixth day from the date of its dispatch (clause 4, article 101.4 of the Tax Code of the Russian Federation).
However, the Tax Code of the Russian Federation does not specify the period during which an act on the discovery of facts of tax offenses must be sent by mail if it is impossible to hand it over to the person who committed the offense.
There is no official position.
The Plenum of the Supreme Arbitration Court of the Russian Federation in paragraph 29 of the Decree of July 30, 2013 N 57, indicated the following.
According to paragraph 4 of Art. 101.4 of the Tax Code of the Russian Federation, if it is impossible to deliver to the relevant persons an act on the discovery of facts of tax offenses, this act shall be sent by registered mail. Since the specified norm does not establish a special period for sending such acts, it should be assumed that these actions must be performed by the inspection within 5 days from the date of drawing up the act.
See docs for details
Decree of the Plenum of the Supreme Arbitration Court of the Russian Federation of July 30, 2013 N 57 “On Certain Issues Arising from the Application by Arbitration Courts of Part One of the Tax Code of the Russian Federation” (p. 29)
Since paragraph 4 of Art. 101.4 there is no special deadline for sending an act on the discovery of facts of tax offenses by mail if it is impossible to deliver it, these actions must be performed by the inspection within 5 days from the date of drawing up the act.
2. NOTICE OF CONSIDERATION OF MATERIALS
2.1. Is the taxpayer considered notified of the consideration of materials of tax control measures if the notification is sent by mail without a list of attachments (clauses 4, 7, 12 of article 101.4 of the Tax Code of the Russian Federation)? >>>
2.2. Is the taxpayer considered notified of the consideration of materials of tax control measures if the notification was sent by mail, but the inspection, when making a decision, did not make sure that it was received by the taxpayer (clauses 4, 7, 12, article 101.4 of the Tax Code of the Russian Federation)? >>>
2.3. Is the taxpayer considered notified of the consideration of materials of tax control measures if the notification indicates the date, but does not indicate the time of consideration (clauses 7, 12, article 101.4 of the Tax Code of the Russian Federation)? >>>
2.1. Is the taxpayer considered notified of the consideration of materials of tax control measures if the notification is sent by mail without a list of attachments (clauses 4, 7, 12 of article 101.4 of the Tax Code of the Russian Federation)?
The essential conditions for the procedure for considering materials of tax control measures include ensuring the possibility of the person in respect of whom the act was drawn up to participate in the consideration of materials and provide explanations (clause 12, article 101.4 of the Tax Code of the Russian Federation).
The Tax Code of the Russian Federation does not explain whether it is possible to recognize as a violation of the procedure for considering materials of tax control measures the fact that a notification was sent by mail without a description of the attachment.
There is no official position.
There are court decisions according to which postal receipts are not evidence of proper notice to the taxpayer, since they do not confirm which document was sent.
See docs for details
The court found that there was no inventory confirming that the notification about the consideration of materials of tax control measures had been sent by mail. This served as one of the grounds for invalidating the decision of the inspection.
Decree of the Federal Antimonopoly Service of the Moscow District dated July 3, 2009 N KA-A40 / 4792-09 in case N A40-78154 / 08-116-266
The court did not accept postal receipts as evidence, since their content does not indicate that the company was sent a notice about the consideration of materials of tax control measures. Since there is no evidence that the notice was delivered to the taxpayer, the decision of the inspectorate was declared invalid as it was made with significant violations.
The court did not accept as evidence the list for sending registered mail, since it does not follow from it that the notification was sent to the taxpayer. The letter was returned to the inspectorate after the expiration of the storage period, but she did not use other means of notification, although she knew the society's telephone number. The decision of the tax authority was declared invalid, as taken with significant violations.
2.2. Is the taxpayer considered notified of the consideration of materials of tax control measures if the notification was sent by mail, but the inspection, when making a decision, did not make sure that it was received by the taxpayer (clauses 4, 7, 12, article 101.4 of the Tax Code of the Russian Federation)?
In accordance with paragraph 4 of Art. 101.4 of the Tax Code of the Russian Federation, an act on the detection of an offense is handed over to the person who committed it against receipt or transferred in another way, indicating the date of receipt of the document. In the case of sending the act by registered mail, the date of its delivery is the sixth day counting from the date of sending. According to paragraph 7 of Art. 101.4 of the Tax Code of the Russian Federation about the time and place of consideration of the act, the inspection notifies the taxpayer in advance.
The essential conditions for the procedure for reviewing tax control materials include ensuring the ability of the person in respect of whom the act was drawn up to participate in the consideration of materials and provide explanations (clause 12, article 101.4 of the Tax Code of the Russian Federation).
The Tax Code of the Russian Federation does not explain whether it is possible to recognize as a violation of the procedure for considering materials of tax control measures the fact that the notification was sent by mail, but the inspection was not convinced of its actual receipt.
There is no official position.
There are court decisions according to which the requirement to provide an opportunity to participate in the consideration of materials of tax control measures is not fulfilled if the decision is made in the absence of information about the actual notification of the taxpayer.
See docs for details
Decree of the Federal Antimonopoly Service of the Urals District dated May 12, 2009 N F09-2783 / 09-C3 in case N A60-35186 / 2008-C8
The court found that the notice of consideration of the materials of tax control measures, sent by registered mail, was returned to the inspectorate after the decision was made. Since when making the decision, the inspectorate did not establish the fact of proper notification of the taxpayer, its decision was declared invalid as it was made with a significant violation of the procedure for considering materials.
Decree of the Federal Antimonopoly Service of the Central District of 09.09.2009 in case N A62-1280 / 2009
The court found that the notice of consideration of the materials of tax control measures, sent by registered mail, was returned to the inspectorate before a decision was made. Since the inspectorate did not take other measures to notify the taxpayer, although it had his telephone number, the decision was declared invalid as made with a significant violation of the procedure for considering materials.
2.3. Is the taxpayer considered notified of the consideration of materials of tax control measures if the notification indicates the date, but does not indicate the time of consideration (clauses 7, 12, article 101.4 of the Tax Code of the Russian Federation)?
According to paragraph 7 of Art. 101.4 of the Tax Code of the Russian Federation, the inspectorate shall notify the taxpayer in advance of the time and place of consideration of the act. The essential conditions for the procedure for considering materials of tax control measures include ensuring the possibility of the person in respect of whom the act was drawn up to participate in the consideration of materials and provide explanations (clause 12, article 101.4 of the Tax Code of the Russian Federation).
The Tax Code of the Russian Federation does not explain whether it is possible to recognize as a violation of the procedure for considering materials of tax control measures the fact that the notice reflects the date of consideration, but does not indicate the time.
There is no official position.
There is a court decision, according to which the indication of only the date of consideration of the materials of tax control measures is a significant violation, entailing the recognition of the decision of the inspection as invalid.
See docs for details
Decree of the Federal Antimonopoly Service of the Ural District dated February 11, 2009 N F09-327 / 09-C3 in case N A50-10157 / 08
The court found that the act sent to the taxpayer reflected the date of consideration of the audit materials, but did not indicate the time. Since this is a significant violation of the procedure for considering materials of tax control measures, the decision of the inspectorate was declared invalid.
3. ORDER OF CONSIDERATION OF MATERIALS
TAX CONTROL MEASURES
3.1. Is the decision subject to cancellation if it was made before the deadline for submitting objections to the act has expired (paragraphs 4, 5, 12 of article 101.4 of the Tax Code of the Russian Federation)? >>>
3.2. Is a decision subject to cancellation if the consideration of the materials of tax control measures took place on one day, and the decision was made on another (clauses 7, 8, 12 of article 101.4 of the Tax Code of the Russian Federation)? >>>
3.1. Is the decision subject to cancellation if it was made before the deadline for submitting objections to the act has expired (paragraphs 4, 5, 12 of article 101.4 of the Tax Code of the Russian Federation)?
According to paragraph 5 of Art. 101.4 of the Tax Code of the Russian Federation, a person who has committed a tax offense is entitled, if he disagrees with the facts set forth in the act, to submit his written objections. From 08/24/2013 this should be done within a month from the date of receipt of the act (until 08/24/2013 - 10 days).
In accordance with Part 7 of Art. 6 of the Federal Law of July 23, 2013 N 248-FZ, if the period established by paragraph 5 of Art. 101.4 of the Tax Code of the Russian Federation (as amended from 08/24/2013), did not end before 08/24/2013, then this period is calculated in the manner in force after 08/24/2013.
The Federal Tax Service of Russia, in Letter No. AS-4-2/14794 dated August 15, 2013, clarified the procedure for applying these transitional provisions. It was noted that according to the acts of inspections handed over from 24.07.2013, written objections can be submitted within a month from the date of receipt of the act.
According to paragraph 12 of Art. 101.4 of the Tax Code of the Russian Federation, violation of the essential conditions of the procedure for considering materials of tax control measures is the basis for canceling the decision of the inspection. Other violations of the procedure for considering materials also serve as grounds for canceling the decision.
The question arises: is it a fundamental violation to make a decision before the expiration of the time limit for filing objections?
There is no official position.
There are judicial acts, according to which the adoption of a decision by the inspectorate before the deadline for submitting objections by the taxpayer is the basis for canceling such a decision.
See docs for details
Decree of the Federal Antimonopoly Service of the North Caucasus District dated 06/22/2010 in case N A32-15610/2009-63/193
The court found that the inspectorate had made a decision earlier than the deadline, after which the act sent by registered mail is considered received. This was one of the grounds for canceling the decision as taken in violation of the essential conditions of the procedure for considering tax control materials.
Decree of the Federal Antimonopoly Service of the Ural District of November 12, 2008 N F09-7761 / 08-C3 in case N A76-180 / 08
The court found that the inspectorate had made a decision earlier than the deadline, after which the act sent by registered mail is considered received. In fact, the notice was received two days after it was sent. On this basis, the decision was declared invalid as adopted in violation of the essential conditions of the procedure for considering tax control materials.
Resolution of the Federal Antimonopoly Service of the North-Western District of July 22, 2009 in case N A56-60459 / 2008
The court found that the decision was made by the inspectorate before the expiration of 10 working days from the date of actual receipt by the taxpayer of the act with notification sent by registered mail. On this basis, the decision was declared invalid as adopted in violation of the essential conditions of the procedure for considering tax control materials.
3.2. Is a decision subject to cancellation if the consideration of the materials of tax control measures took place on one day, and the decision was made on another (clauses 7, 8, 12 of article 101.4 of the Tax Code of the Russian Federation)?
According to paragraph 7 of Art. 101.4 of the Tax Code of the Russian Federation, the act is considered in the presence of the taxpayer. Moreover, the taxpayer must be notified in advance of the time and place of consideration of tax control materials. In the course of consideration of the materials, the head (deputy head) of the tax authority establishes the grounds and circumstances of the offense imputed to the taxpayer.
At the same time, by virtue of paragraph 8 of the same article, based on the results of consideration of the act and the documents and materials attached to it, the head of the inspection (his deputy) makes an appropriate decision.
The question arises: should the decision be made on the day of consideration of the tax control materials and is the adoption of the decision not on the day of consideration of the tax control materials grounds for canceling such a decision?
There are two points of view on this issue.
There is no official position.
There are judicial acts, according to which the adoption of a decision not on the day of consideration of tax control materials without the invitation of the taxpayer is a violation of the essential conditions of the procedure for considering these materials.
At the same time, there are judicial acts, according to which the adoption of a decision not on the day of consideration of tax control materials is not a basis for invalidating such a decision.
See docs for details
Position 1. Making a decision not on the day of consideration of tax control materials without the invitation of the taxpayer is the basis for recognizing this decision as invalid
Decree of the Federal Antimonopoly Service of the Central District of October 23, 2008 in case N A36-686 / 2008
The court established that the tax authority made its decision not on the day of consideration of the tax control materials, but later. Since no decision was made on the day of consideration of the materials, the procedure for consideration of these materials was not completed. In the absence of evidence that the company had been notified of the consideration of the materials on the day the decision was actually made, the court concluded that the decision was made in violation of the essential conditions of the procedure for considering these materials. This was one of the grounds for declaring the decision of the inspection invalid.
Similar findings include:
Decree of the Federal Antimonopoly Service of the Ural District dated December 26, 2008 N F09-9933 / 08-C3 in case N A50-776 / 08
Resolution of the Federal Antimonopoly Service of the North-Western District of May 27, 2009 in case N A05-11101 / 2008
The court found that the inspectorate made its decision on the wrong day, on which the consideration of tax control materials was scheduled. He pointed out that, since the taxpayer was not notified of the change in the date of consideration of the materials, the inspection's decision was invalid.
Similar findings include:
Resolution of the Federal Antimonopoly Service of the North-Western District of July 24, 2009 in case N A56-60473 / 2008
Decree of the Federal Antimonopoly Service of the Ural District dated January 22, 2009 N F09-10426 / 08-C3 in case N A50-10156 / 08
Decree of the Federal Antimonopoly Service of the Ural District of November 12, 2008 N F09-7761 / 08-C3 in case N A76-180 / 08
Decree of the Federal Antimonopoly Service of the North-Western District of July 31, 2009 in case N A56-60438 / 2008
The court established that the inspectorate made its decision not on the day on which consideration of the tax control materials was scheduled, but later. The court took into account the lack of evidence of consideration of objections on the appointed day and notification of their consideration on another day and declared the decision invalid.
Similar findings include:
Resolution of the Federal Antimonopoly Service of the North-Western District of July 24, 2009 in case N A56-60430 / 2008
Resolution of the Federal Antimonopoly Service of the North-Western District of July 20, 2009 in case N A56-60424 / 2008
Decree of the Federal Antimonopoly Service of the North-Western District of July 2, 2009 in case N A56-60457 / 2008
Position 2. Making a decision not on the day of consideration of tax control materials without the invitation of the taxpayer is not a basis for declaring the decision invalid
Decree of the Federal Antimonopoly Service of the West Siberian District dated January 28, 2013 in case N A27-12514/2012
According to the taxpayer, the inspectorate did not provide him with the opportunity to participate in the process of reviewing the materials, since the consideration of the act and other materials took place with the participation of his representative on one day, and the decision was made on another.
The court found that after consideration of the act and other materials, the organization did not submit additional documents to the tax authority and the inspectorate did not review it on the day the decision was made. The FAS pointed out that the difference in the dates of consideration of the materials and the drafting (drawing up) of the decision is not a significant violation of the procedure for bringing to responsibility and does not entail the unconditional cancellation of the decision.
Decree of the Federal Antimonopoly Service of the West Siberian District dated January 22, 2013 in case N A27-12513 / 2012
The court pointed out that the adoption (formulation) of a decision not on the day of consideration of the tax control materials and without the participation of the taxpayer is not a significant violation of the procedure for bringing to responsibility and does not entail the unconditional cancellation of the decision made by the inspectorate.
Decree of the Federal Antimonopoly Service of the North Caucasus District dated May 20, 2013 in case No. А61-571/2012
The court pointed out that from the provisions of Art. 101.4 of the Tax Code of the Russian Federation does not follow that the decision should be made on the day of consideration of the audit materials or on another day, but only with notification of the taxpayer of the time and place of the decision. In making this conclusion, the court took into account the position expressed in the Decree of the Presidium of the Supreme Arbitration Court of the Russian Federation of March 17, 2009 N 14645/08.
Similar findings include:
Decree of the Federal Antimonopoly Service of the North Caucasus District dated February 4, 2010 in case N A32-1903 / 2009-30 / 5-51 / 275
Decree of the Federal Antimonopoly Service of the Ural District of October 20, 2009 N F09-8166 / 09-C3 in case N A50-3179 / 2009
The court found that the act of the tax authority and other materials were considered taking into account the objections of the taxpayer. The court pointed out that from the content of Art. 101.4 of the Tax Code of the Russian Federation does not follow that the decision should be made on the day of consideration of tax control materials or in the presence of the taxpayer. Making a decision on another day is not a violation by the inspectorate of the essential conditions of the procedure for considering tax control materials.
Similar findings include:
Decree of the Federal Antimonopoly Service of the Ural District dated June 9, 2009 N F09-3786 / 09-C3 in case N A50-17216 / 2008-A5
Decree of the Federal Antimonopoly Service of the Ural District dated 09.06.2009 N F09-3782 / 09-C3 in case N A50-17217 / 2008-A5
Decree of the Federal Antimonopoly Service of the Ural District dated 02.06.2009 N F09-3478 / 09-C3 in case N A50-17218 / 2008
Decree of the Federal Antimonopoly Service of the Central District dated 10/15/2008 in case N A48-2437 / 08-15
TAX CONTROL MEASURES
4.1. Is the decision subject to cancellation if it does not contain the results of consideration of the taxpayer's objections (clauses 9, 12, article 101.4 of the Tax Code of the Russian Federation)? >>>
4.2. Is the decision subject to cancellation if it is signed by an official of the inspection who did not take part in the consideration of the materials of tax control measures (clauses 8, 12 of article 101.4 of the Tax Code of the Russian Federation)? >>>
4.1. Is the decision subject to cancellation if it does not contain the results of consideration of the taxpayer's objections (clauses 9, 12, article 101.4 of the Tax Code of the Russian Federation)?
According to paragraph 9 of Art. 101.4 of the Tax Code of the Russian Federation, in the decision to hold a person liable, the taxpayer's arguments in his defense and the results of their verification are set out, among other things.
In accordance with paragraph 12 of Art. 101.4 of the Tax Code of the Russian Federation, violation of the essential conditions of the procedure for considering materials of tax control measures is the basis for canceling the decision of the inspection. Other violations of the procedure for considering materials also serve as grounds for canceling the decision.
The Tax Code of the Russian Federation does not explain whether the absence in the decision of the inspection of the results of consideration of the objections of the taxpayer is the basis for the cancellation of this decision.
There is no official position.
There is a judicial act, according to which the absence of the results of consideration of the taxpayer's objections in the decision serves as the basis for canceling the decision.
See docs for details
Decree of the Federal Antimonopoly Service of the Far Eastern District of December 15, 2009 N F03-6774/2009 in case N A51-389/2009
The court pointed out that one of the grounds for invalidating the decision of the inspectorate was the failure to reflect the results of consideration of the taxpayer's objections in the decision.
4.2. Is the decision subject to cancellation if it is signed by an official of the inspection who did not take part in the consideration of the materials of tax control measures (clauses 8, 12 of article 101.4 of the Tax Code of the Russian Federation)?
According to paragraph 8 of Art. 101.4 of the Tax Code of the Russian Federation, based on the results of consideration of the act and the documents and materials attached to it, the head of the inspection (his deputy) makes a decision. The reason for its cancellation is non-compliance with the procedure for considering materials (clause 12, article 101.4 of the Tax Code of the Russian Federation).
The Tax Code of the Russian Federation does not clarify whether a decision can be made by an official who did not participate in the consideration of the materials of tax control measures and the taxpayer's objections.
There are two points of view on this issue.
There is no official position.
There is a court decision according to which the adoption of a decision by an official who did not consider the materials of tax control measures is the basis for canceling such a decision.
At the same time, there is a judicial act, according to which the consideration of the act and the adoption of a decision by different officials are not grounds for canceling the decision.
See docs for details
Position 1. The adoption of a decision by a person who did not consider the tax control materials is the basis for canceling the decision
Decree of the Federal Antimonopoly Service of the Central District dated 10/15/2008 in case N A48-2437 / 08-15
The decision of the inspectorate was declared invalid, since it was signed by an official who did not consider the materials of tax control measures.
Position 2. The adoption of a decision by a person who has not considered the tax control materials is not a basis for canceling the decision
Decree of the Federal Antimonopoly Service of the Volga District dated September 27, 2011 in case N A06-7317 / 2010
The court pointed out that the consideration of the act and the adoption of a decision by different persons cannot lead to the invalidity of the decision. The court substantiated its position by the fact that the decision to prosecute was made by an authorized official - the head, whose duties during the vacation were temporarily performed by another person.
5. SERVING THE DECISION,
RELEASED ON THE RESULTS OF THE REVIEW OF THE MATERIALS
OTHER TAX CONTROL MEASURES
5.1. What is the deadline for handing in a decision made based on the results of consideration of materials from other tax control measures (clause 4, article 31, article 101.4 of the Tax Code of the Russian Federation)?
According to Art. 100.1 of the Tax Code of the Russian Federation, cases of offenses revealed in the course of other tax control measures (with the exception of those provided for in Articles 120, 122 and 123 of the Tax Code of the Russian Federation) are considered in the manner prescribed by Art. 101.4 of the Tax Code of the Russian Federation.
If a fact of violation of tax legislation is discovered (with the exception of offenses, cases of which are considered in the manner prescribed by Article 101 of the Tax Code of the Russian Federation), the inspection must draw up an appropriate act within 10 days from the date of its discovery (clause 1 of Article 101.4 of the Tax Code of the Russian Federation). Based on the results of consideration of the act and the documents attached to it, the tax authority makes a decision on bringing or refusing to bring to responsibility (clause 8 of article 101.4 of the Tax Code of the Russian Federation).
Until August 24, 2013, clause 11 of Art. 101.4 of the Tax Code of the Russian Federation, which provided that a copy of the said decision is handed over to the relevant person against receipt or transferred in another way, indicating the date of receipt. If the person in question evaded receiving a copy of the decision, it was sent by registered mail and was considered received six days after the date of dispatch.
On August 24, 2013, a new version of clause 4 of Art. 31 of the Tax Code of the Russian Federation, according to which the documents used by the inspection in the exercise of its powers in relations regulated by the legislation on taxes and fees can be handed over against receipt, sent by registered mail by mail or submitted in electronic form, if the procedure for their transfer is not provided for by the Tax Code of the Russian Federation .
The Tax Code of the Russian Federation does not specify the deadline for the delivery of a decision made based on the results of consideration of materials from other tax control measures to an interested person.
There are two points of view on this issue.
There is no official position.
The Plenum of the Supreme Arbitration Court of the Russian Federation in paragraph 28 of the Decree of July 30, 2013 N 57 stated the following conclusion. With regard to paragraph 9 of Art. 101 of the Tax Code of the Russian Federation, it must be assumed that the decision in question must be served within five days from the date of adoption.
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Position 1. The decision made on the basis of the results of consideration of materials of other tax control measures must be delivered within five days from the date of adoption.
Decree of the Plenum of the Supreme Arbitration Court of the Russian Federation of July 30, 2013 N 57 “On Certain Issues Arising from the Application by Arbitration Courts of Part One of the Tax Code of the Russian Federation” (p. 28)
The position of the Supreme Arbitration Court of the Russian Federation is as follows. Because Art. 101.4 of the Tax Code of the Russian Federation does not provide for a deadline for the delivery of a decision made on the basis of the results of consideration of materials from other tax control measures, in relation to clause 9 of Art. 101 of the Tax Code of the Russian Federation, it must be assumed that it must be delivered within five days from the date of acceptance.
Position 2. The deadline for the delivery of a decision made based on the results of consideration of materials of other tax control measures is not established.
Article: Bringing the taxpayer to responsibility under Article 101.4 of the Tax Code of the Russian Federation (Pantyushov O.V.) (“Lawyer”, 2013, No. 2)
Similar findings include:
Thematic issue: Tax audits - 2011 (Zuykova L.P.) (“Economic and Legal Bulletin”, 2011, No. 6)
Attachment 1
Approved
Order of the Federal Tax Service of Russia
dated 13.12.2006 N SAE-3-06 / [email protected]
ACT N ___ on the discovery of facts that testify to tax offenses provided for by the Tax Code of the Russian Federation (with the exception of tax offenses provided for in Articles 120, 122, 123) _________________________ _______________ (place of compilation) (date) By me, ______________________________________________________________ (last name, first name, patronymic, position , class rank __________________________________________________________________ of an official of the tax authority) (name of the tax authority), on the basis of clause 1 of Article 101.4 of the Tax Code of the Russian Federation, this Act was drawn up in connection with the discovery of facts indicating the commission of ______________ _________________________________________________________________ (name of organization, TIN / KPP __________________________________________________________________ (F. Full name of an individual, TIN - if available), _________________________________________________________________ address location of the organization __________________________________________________________________ (place of residence of an individual)) of tax offenses provided for by the Tax Code of the Russian Federation (with the exception of tax offenses provided for in Articles 120, 122, 123). 1. I found the following facts: ________________________________ __________________________________________________________________ __________________________________________________________________ __________________________________________________________________ __________________________________________________________________ __________________________________________________________________ (documented facts of violations of the legislation on taxes and fees) In connection with the commission of ______________________________________________ (name of organization (full name of an individual)) violations of the legislation on taxes and fees, specified in paragraph 1 of this Act, it is proposed: 2.1. Collect from ______________________________________________ (name of organization) unlisted taxes (fees, penalties, fines) 1 in the amount of _________ thousand rubles, 2.2. Bring ________________________________________________ (name of organization (full name of an individual)) to liability under: a) paragraph ______ of article _______ of the Tax Code of the Russian Federation for ____________________________________________________; (the composition of the tax offense is indicated) b) _______________________________________________________________ 2. 3. _____________________________________________________________ (name of organization (full name of an individual)) __________________________________________________________________ (proposals are provided to eliminate violations of the legislation on taxes and fees) Applications: on ______ sheets. Signature of the head Signature of an official of the organization (individual) of the tax authority: (representative) _____________________________ __________________________________ (position, name (name of organization) of the tax authority) _____________ ______________ ________________ ________________ (signature) (full name) (signature) (F. I.O.) "Received a copy of the Act with attachments on ___ sheets" Signature of the head of the organization (individual) (representative) _______________________________ (name of organization) _____________ ______________ (signature) (full name)
1 Indicated if the tax authority reveals that the bank has failed to fulfill its obligations established by Article 60 of the Tax Code of the Russian Federation.
Registration N 8822
In accordance with paragraph 3 of Article 1014 of the Tax Code of the Russian Federation (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 1998, N 31, Art. 3824; 2006, N 31 (Part 1), Art. 3436), I order:
1. Approve:
1.1. The form of the Act on the discovery of facts indicating tax offenses provided for by the Tax Code of the Russian Federation (with the exception of tax offenses provided for in Articles 120, 122, 123), in accordance with Appendix 1 to this order;
1.2. Requirements for drawing up an Act on the discovery of facts indicating tax offenses provided for by the Tax Code of the Russian Federation (with the exception of tax offenses provided for in Articles 120, 122, 123), in accordance with Appendix 2 to this order.
2. The departments of the Federal Tax Service for the constituent entities of the Russian Federation shall bring this order to the lower tax authorities and ensure its application.
3. To impose control over the execution of this order on the Deputy Head of the Federal Tax Service M.P. Mokretsova.
Head of the Federal
tax service
A. Serdyukov
Appendix 2
Requirements for drawing up an Act on the discovery of facts indicating tax offenses provided for by the Tax Code of the Russian Federation (with the exception of tax offenses provided for in Articles 120,122,123)
1. These Requirements for the preparation of an Act on the discovery of facts evidencing tax offenses provided for by the Tax Code of the Russian Federation (with the exception of tax offenses provided for in Articles 120, 122, 123) are applied if they are discovered during tax control measures (in accordance with Article 1014 of the Tax Code Russian Federation (hereinafter referred to as the Code) of facts testifying to tax offenses provided for by the Code (with the exception of tax offenses provided for by Articles 120, 122 and 123 of the Code).
2. Upon discovery of facts of violations of the legislation on taxes and fees, an official of the tax authority must draw up in the prescribed form an Act on the discovery of facts indicating tax offenses provided for by the Tax Code of the Russian Federation (with the exception of tax offenses provided for in Articles 120, 122, 123) ( hereinafter - Act).
3. The Act must contain documented facts of violation of the legislation on taxes and fees, as well as the conclusions and proposals of the official who discovered the facts of violation of the legislation on taxes and fees, to eliminate the identified violations and apply sanctions for a tax offense.
4. The act must be drawn up on paper, in Russian and have continuous page numbering. Copies of documents (if any) are attached to the Act, confirming the facts of violation of the legislation on taxes and fees reflected in the Act, protocols of interrogation of witnesses, as well as other materials that are important for making a correct and reasonable decision based on the results of consideration of the Act.
In the Act, blots, erasures and other corrections are not allowed, with the exception of corrections specified and certified by the signatures of the persons signing the act.
All value indicators expressed in foreign currency shall be reflected in the Act with simultaneous indication, in accordance with the current procedure, of their ruble equivalent at the exchange rate quoted by the Bank of Russia for the respective foreign currency against the ruble.
If it is necessary to use abbreviations and abbreviations in the text of the Act, at the first use, the corresponding phrase is given in full with the simultaneous indication in brackets of its abbreviated name or abbreviation used further in the text.
5. The act is drawn up in two copies, one of which remains in storage with the tax authority, the other is handed over to the person who committed the tax offense (his representative).
If the tax authority reveals circumstances that make it possible to assume that a violation of the legislation on taxes and fees has been committed, containing signs of a crime, the Act is drawn up in triplicate. In this case, the third copy of the act is attached to the materials sent to the internal affairs bodies to resolve the issue of initiating a criminal case in the manner prescribed by paragraph 3 of Article 32 of the Code.
7. The act must consist of three parts: introductory, descriptive and final.
7.1. The introductory part of the Act must contain:
1) the number of the Act (assigned upon its registration with the tax authority);
2) the name of the place of drawing up the Act;
3) the date of the Act. The specified date is understood as the date of drawing up the Act by an official of the tax authority;
4) last name, first name, patronymic of the official of the tax authority who drew up the Act, his position and class rank (if any), indicating the name of the tax authority;
5) an indication of paragraph 1 of Article 1014 of the Code, on the basis of which the official of the tax authority drew up the Act;
6) full and abbreviated names or last name, first name, patronymic of the person who committed the tax offense. In the event that facts are discovered that testify to the commission of tax offenses provided for by the Code of the organization at the location of its separate subdivision, in addition to the name of the organization, the full and abbreviated names of the separate subdivision and its location are indicated;
7) the address of the location of the organization or the place of residence of an individual;
8) taxpayer identification number (TIN) (TIN of an individual, if any). In case of detection of facts of violations of the legislation on taxes and fees of the organization at the location of its separate subdivision, in addition to the TIN of the organization, the code of the reason for registration (KPP) is indicated.
7.2. The descriptive part of the Act must contain a systematic presentation of the discovered documented facts of violations of the legislation on taxes and fees and the circumstances related to these facts that are important for making the right decision based on the results of consideration of the Act, including the identified circumstances mitigating or aggravating liability for committing a tax offense.
a) objectivity and validity. The facts reflected in the Act must be the result of carefully conducted tax control measures, exclude factual inaccuracies, ensure the completeness of the conclusion about the non-compliance with the legislation on taxes and fees of the acts (actions or inactions) committed.
For each fact of violation of the legislation on taxes and fees reflected in the Act, the following must be clearly stated:
the essence and circumstances of the violation of the legislation on taxes and fees;
type of tax offense, method and other circumstances of its commission;
The act should not contain subjective assumptions not based on sufficient evidence.
b) the completeness and complexity of the reflection in the Act of all significant circumstances related to the facts of violations of the legislation on taxes and fees.
Each established fact of violation of the legislation on taxes and fees must be described fully and comprehensively. The statement in the Act of the circumstances of the committed tax offense should be based on the results of the study of all documents that may be relevant to the stated fact, as well as on the results of tax control measures.
The Act must provide a reflection of all significant circumstances related to the identified violations of the legislation on taxes and fees.
c) clarity, conciseness and accessibility of presentation. The wording contained in the Act must exclude the possibility of a double interpretation; the presentation should be concise, clear, clear, consistent and, if possible, accessible to persons who do not have special knowledge.
d) systematic presentation. Detected violations of the legislation on taxes and fees should be grouped in the act into sections, paragraphs and subparagraphs in accordance with the nature and types of violations of the legislation on taxes and fees.
The revealed facts of homogeneous mass violations of the legislation on taxes and fees can be grouped into statements, tables and other materials attached to the Act (appendices). In this case, the text of the Act provides a statement of the essence of these violations of the legislation on taxes and fees with reference to specific norms of the Code and refers to the relevant annexes to the Act. At the same time, these applications must contain a complete list of similar violations of the legislation on taxes and fees. Each of these annexes must be signed by the official of the tax authority who drew up the Act, as well as by the person who committed the tax offense (his representative).
7.3. The final part of the Act must contain:
conclusions about the presence of signs of tax offenses. These conclusions should contain an indication of the type of tax offenses committed with reference to the legal norms of the Code providing for liability for this type of tax offenses;
proposals to recover from the bank untransferred amounts of taxes (fees, penalties and fines) (provided in the event that the tax authority reveals that the bank has failed to fulfill the obligations established by Article 60 of the Code);
proposals to eliminate the identified violations of the legislation on taxes and fees. These proposals must contain a list of specific measures aimed at eliminating and suppressing the violations of the legislation on taxes and fees discovered;
an indication of the number of sheets of annexes to the Act.
8. The act is signed by the official of the tax authority who drew it up and the person who committed the tax offense. An entry is made about the refusal of the person who has committed a tax offense to sign the Act:
"__________________________________
indicating his position
refused to sign the Act", certified by the signature of an official of the tax authority, indicating the date.
The act is handed over to the person who has committed a tax offense (his representative), against receipt or is transferred in another way, indicating the date of its receipt. Prior to handing over to the person who has committed a tax offense (his representative), the Act is subject to registration with the tax authority in a special journal, the pages of which must be numbered, laced and sealed by the tax authority.
When the Act is handed over, on the last page of the copy of the Act, which remains in storage with the tax authority, the following entry is made:
"I received a copy of the Act with attachments on ___ sheets" signed by the person who committed the tax offense (his representative), indicating his last name and initials, as well as the date of delivery of the act.
If a person who has committed a tax offense evades receiving the Act, the official of the tax authority makes a note in the Act:
"_______________________________
(Full name of the head of the organization
___________________________________
indicating his position
FULL NAME. individual (full name of his representative)
evaded receipt of the Act", certified by the signature of an official of the tax authority, indicating the date.
After putting a mark on the evasion from receiving the Act, the Act is sent to the person who committed the tax offense by registered mail.
The document is no longer valid or canceled
Order of the Federal Tax Service of Russia dated 08.05.2015 N ММВ-7-2/ [email protected]"On approval of the forms of documents provided for by the Tax Code of the Russian Federation and used by tax authorities in the exercise of their powers in relations regulated by the legislation on ...Appendix N 39
to the order of the Federal Tax Service of Russia
dated 08.05.2015 N ММВ-7-2/ [email protected]
REQUIREMENTS
FOR THE DRAWING OF THE ACT ON THE DISCOVERY OF THE FACTS EVIDENCE
ABOUT THE TAX CODE OF THE RUSSIAN FEDERATION
TAX OFFENSES (EXCEPT TAX
OFFENSES, CASES ON THE IDENTIFICATION OF WHICH ARE CONSIDERED
IN THE PROCEDURE ESTABLISHED BY ARTICLE 101 OF THE TAX CODE
RUSSIAN FEDERATION)
1. An act on the discovery of facts that testify to tax offenses provided for by the Tax Code of the Russian Federation (with the exception of tax offenses, cases on the identification of which are considered in the manner established by Article 101 of the Tax Code of the Russian Federation) (hereinafter referred to as the Act) is drawn up on paper or in electronic form. form.
The act is drawn up in Russian. If it is necessary to use abbreviations and generally accepted abbreviations in the text of the Act, at the first use the corresponding phrase is given in full with the simultaneous indication in brackets of its abbreviated name or abbreviation used further in the text. All value indicators expressed in foreign currency shall be reflected in the act of a tax audit with simultaneous indication, in accordance with the current procedure, of their ruble equivalent at the exchange rate quoted by the Bank of Russia for the relevant foreign currency in relation to the ruble on the date of the tax offense.
2. An act on paper is drawn up only according to the approved form, filled out by hand or using software and printed on a printer.
The sheets of the Act, in the case of drawing up on paper, and its annexes must be numbered, the document with the annexes must be laced and certified by the signature of the head (deputy head) of the tax authority. It is allowed to form annexes to the Act in the form of separate links. It is not allowed to fasten the sheets of the Act and applications, leading to damage to the paper carrier.
The Act does not allow blots, erasures and other corrections, with the exception of corrections specified and certified by the signatures of the inspector (head of the inspection group (team)) and the person being checked (his representative). Correction of errors by corrective or other similar means is not allowed.
The form of the Act on the discovery of facts testifying to tax offenses provided for by the Tax Code of the Russian Federation (with the exception of tax offenses, cases on the identification of which are considered in the manner prescribed by Article 101) is approved by Appendix No. 38 to this order.
full and abbreviated names or last name, first name, patronymic (if any) of the person who committed the tax offense;
taxpayer identification number (hereinafter - TIN). In case of detection of facts of violations of the legislation on taxes and fees of the organization at the location of its separate subdivision, in addition to the TIN of the organization, the checkpoint of the organization at the location of the separate subdivision is indicated.
information about the discovered facts of violation of the legislation on taxes and fees - documented facts of violation of the legislation on taxes and fees.
The descriptive part of the Act should contain a systematic presentation of the discovered documented facts of violations of the legislation on taxes and fees and the circumstances related to these facts that are important for making a decision based on the results of the consideration of the Act, including the identified circumstances mitigating or aggravating responsibility for committing a tax offense.
a) objectivity and validity. The facts reflected in the Act must be the result of carefully conducted tax control measures, exclude factual inaccuracies, ensure the completeness of the conclusion about the non-compliance with the legislation on taxes and fees of the acts (actions or inactions) committed.
For each fact of violation of the legislation on taxes and fees reflected in the Act, the following must be clearly stated:
the essence and circumstances of the violation of the legislation on taxes and fees;
type of tax offense, method and other circumstances of its commission;
b) the completeness and complexity of the reflection in the Act of all significant circumstances related to the facts of violations of the legislation on taxes and fees.
Each established fact of violation of the legislation on taxes and fees must be described fully and comprehensively. The statement in the Act of the circumstances of the committed tax offense should be based on the results of the study of all documents that may be relevant to the stated fact, as well as on the results of tax control measures.
The Act must provide a reflection of all significant circumstances related to the identified violations of the legislation on taxes and fees;
c) clarity, conciseness and accessibility of presentation. The wording contained in the Act must exclude the possibility of a double interpretation; the presentation should be concise, clear, clear, consistent and, if possible, accessible to persons who do not have special knowledge;
d) systematic presentation. Detected violations of the legislation on taxes and fees should be grouped in the act into sections, paragraphs and subparagraphs in accordance with the nature and types of violations of the legislation on taxes and fees.
The revealed facts of homogeneous mass violations of the legislation on taxes and fees can be grouped into statements, tables and other materials attached to the Act (appendices). In this case, the text of the Act provides a statement of the essence of these violations of the legislation on taxes and fees, with reference to specific norms of the Code, and reference is made to the relevant annexes to the Act. At the same time, these applications must contain a complete list of similar violations of the legislation on taxes and fees. Each of these annexes must be signed by the official of the tax authority who drew up the Act, as well as by the person who committed the tax offense (his representative).
3.3. The final part of the Act indicates the conclusions and proposals of the official who discovered the facts of violation of the legislation on taxes and fees, to eliminate the identified violations and apply tax sanctions:
conclusions on bringing to tax liability, indicating the clause and article of the Code, the composition of the tax offense and the fine provided for by the Code (for reference);