Challenging the results of desk inspection
The vast majority of cases on challenging the results of tax administration by tax authorities are disputes on appealing notices on the elimination of violations identified by state revenue authorities based on the results of desk control. According to Article 94 of the Tax Code, desk control is control carried out by tax authorities based on the study and analysis of tax reports submitted by a taxpayer (tax agent), information from authorized state bodies, as well as other documents and information about the taxpayer's activities. Desk control is an integral part of the risk management system. In accordance with paragraph 1 of Article 96 of the Tax Code, if violations are detected based on the results of desk control, the following documents are issued: for violations with a high degree of risk, a notification on the elimination of violations identified by the tax authorities based on the results of desk control, with a description of the violations identified; for violations with a medium degree of risk, a notification on violations identified based on the results of desk control. monitoring, with a description of the detected violations attached.
Challenging the results of desk inspection
The analysis showed that the courts, when considering cases of challenging a notification based on the results of desk control, only find out whether there are grounds for its issuance without examining the validity of the notification on its merits. A study of judicial acts of this category indicates that there is no uniform practice of reviewing cases, despite the fact that taxpayers' statements contain almost the same arguments (they provided explanations in a timely manner, and attached the documents specified in the explanation). The grounds for issuing a notification based on the results of the tax audit were mainly judicial acts on the recognition of contracts for the supply of goods (performance of works, provision of services) as invalid; on the invalidation and cancellation of registration, re-registration of a legal entity; information from the analytical report of the INIS "Pyramid of Suppliers". During the generalization, the courts of the region had questions about the degree to which the subject was classified as medium or low risk. According to the judges, the tax authority must prove that the violation has a high degree of risk (carrying out transactions with inactive taxpayers and with taxpayers whose registration has been declared invalid by the court; making fictitious transactions without actually performing work, rendering services, shipping goods; court verdict, court decision), since the form of response depends on it. in accordance with Article 96 of the Tax Code.
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