Russian Constitutional Court

100 Tax Code), but only if found perfect taxpayer violation of tax law ( 5, Art. 88 Tax Code). Otherwise the act will not. In this case, the inspection is not required to notify you of the completion of a desk audit (Letter ufns Russia in Moscow from 21.05.2009 20-14/4/051403 @). About completion of the audit may indicate the following: a three-month period has expired, and during this period were no requirements for documents, clarification or correction of filed reports.

This indirectly confirms the conclusion that the Russian Constitutional Court has done in 2.2 Definitions from 12.07.2006 267-On. Exception – desk audit of the vat declaration, in which the tax is applied for the recovery. On completion of this verification, you will learn in any case. If the scan revealed violations, its completion will be formalized in a general way – the act of a desk audit (Section 3, Article. 176, 13 Art. 176.1 of the Tax Code).

And if no violations, tax or make a decision on reimbursing the vat (Sec. 2, Art. 176 Tax Code), or be notified when the scan and the absence of violations ( 12 Art. 176.1 of the Tax Code). Note that the drawing up of the inspection is already beyond the period of three checks. But this relationship Tax inspection and verification of the taxpayer for this does not stop. The act of a desk audit you have to hand, and you in turn have the right to submit to the tax authorities objected to it ( 5, 6 tablespoons.


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