Correct analysis of documents from the tax authority.

Автор: admin_dev
Correct analysis of documents from the tax authority.

Many entrepreneurs often simply do not know how to respond to unfounded conclusions made in the tax audit report and how to properly write objections to it, as well as how to correctly complain about the actions of tax officials.

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Many entrepreneurs often simply do not know how to respond to unfounded conclusions made in the tax audit report and how to properly write objections to it, as well as how to correctly complain about the actions of tax officials.

In dealings with the tax authorities, as in the case of interacting with traffic police officers, one should pay attention to their observance of various nuances related to their work. Often this concerns the drawing up of documents, including requests received by an entrepreneur from the tax inspectorate. Often tax decisions can be appealed by citing procedural violations, for example, if a request lacks a seal, the order of the request was violated, or other record-keeping rules were breached. In such situations, one should respond that the requested information will be provided only after the document is properly executed, since it is not uncommon for such documents to be signed by an unauthorized person or for the information to be intended for unlawful purposes. In such cases, letters pointing out defects in the paperwork usually go unanswered.

Regarding inspection reports, it should be noted that attention should be paid to violations made during their preparation, since they cannot be appealed in administrative proceedings. To identify violations, one should pay attention to the evidence presented in support of the conclusions and to which provisions of the law are cited in the report. It should be known that the report cannot contain evaluative judgments based on the inspectors’ conjecture.

If there are grounds to believe that the conclusions presented in the report are unfounded, objections to the inspection report should be filed. Objections should be drawn up as a separate document, not only at the signing of the report. In response to properly submitted objections, the tax authority is obliged to provide an answer. So that the response is not a formal dismissal that merely repeats the conclusions already set out in the report, the objection should state that you wish to participate in their consideration, and you should also provide as much factual and specific information as possible.

As a result of such actions, it often happens in practice that the tax authority sends an invitation to management to participate in the consideration, but the mail delivers it only after the consideration has already taken place. In that case, this can only be cited in court, since it will be quite difficult for the tax authority to prove anything.