Tropical Jungle

These circumstances can be confirmed, in particular, checking out the schedule on check. 2) During the site inspection failure to pay taxes must be confirmed by analysis of primary documents of the taxpayer. Correlating these data with tax returns accounting registers is not sufficient basis for conclusions about a taxpayer has arrears to the budget, because the accounting records do not fall under the concept of 'primary accounting documents. " 3) The decision taken by on the results of field inspection should be based only on those materials that are obtained under this test, and therefore the act of the Main Department of Natural Resources Ministry of Natural Resources can not be the basis for decisions about call the taxpayer to the tax liability (Resolution of the Federal WZO from 16.04.2004 N A19-12299/03-40-F02-1284/04-S1). According to Section 1, Art. 82 Tax Code, tax audits conducted by officials of the tax authorities within its jurisdiction through tax audits and how should the content of Section 1, Art. 83 Tax Code – the place of the taxpayer. Court found no legitimate decision to appoint a tax audit, since the decision to hold such tax audit in respect of the taxpayer made the district local Tax (at the location of immovable property), which is on tax records in the Interregional INMS on the largest taxpayers because the materials of the case established that the district subject to local Tax tax audit questions the correctness of real estate tax was not intended, and has verified the correctness of the calculation and timeliness of payment of VAT and income tax.

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