The State Revenue Department has issued a notification on the need to revoke tax reports.

No.6001-23-00-6ap/571 dated 07/27/2023

Plaintiff: "S" LLP

Respondent: Russian State Institution "State Revenue Administration"

The subject of the dispute: on the recognition as illegal and cancellation of Notification No. 09000011947 dated July 14, 2022 (hereinafter referred to as the notification).

Review of the plaintiff's cassation appeal.

PLOT: On July 14, 2022, the Management issued a notification regarding S LLP. The notification indicated to the plaintiff that it was necessary to revoke the TNF's VAT tax statements dated August 11, 2021 for the 2nd quarter of 2021 in connection with the entry into force of the IESC decision dated April 28, 2022, which invalidated the transaction between T LLP and the plaintiff. Basis: subparagraph 3)  paragraph 2 of Article 210 of the Tax Code.

Judicial acts: 1st instance: the claim was denied.

Appeal: the decision remains unchanged.

Cassation: the decision of the appeal is overturned with the referral of the case for a new hearing to the court of appeal in a different composition of the court.

Conclusions: By resolving the dispute and rejecting the claim, the local courts, guided by Articles 94-96 of the Tax Code, recognized the notification based on the results of desk control as legitimate and in accordance with the requirements of tax legislation.

The Board did not agree with the above conclusions of the local courts on the following grounds. Based on the results of the investigation of the case materials, the Board found that the Department had not issued a notification based on the results of desk control for No.09000011947 dated July 14, 2022. For the specified number and date, a notification was issued on the elimination of violations of tax legislation in accordance with subparagraph 12) of paragraph 2 of Article 114, Article 210 of the Tax Code.

The legality and validity of the notification has not been verified by the courts, and the TNF for VAT for the 2nd quarter of 2021, required for recall by the taxpayer, has not been claimed.

At the hearing of the cassation instance, the defendant's representative also failed to provide explanations regarding the legality of the contested notification, referring to the erroneous consideration by the courts of the merits of the notification based on the results of desk control, which was not actually issued by the UGD.

 

 

 

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