Tax audits. The quality of tax audits. Tax audit report.
If the taxpayer's explanation of the notification of the elimination of violations identified by the results of desk control (hereinafter referred to as the notification of desk control) does not comply with the requirements of tax legislation, the tax authority has the right to appoint an unscheduled thematic audit in accordance with subparagraph 2) paragraph 9 of Article 627 of the Tax Code. In this case, the arguments of taxpayers about the illegality of the appointment and conduct of a tax audit cannot be considered justified. Such an inspection was ordered in relation to LLP "S".
The courts found the applicant's arguments about the illegality of the inspection to be unfounded. The decision of the specialized judicial board dated May 3, 2017 stated that the fact that the applicant submitted an explanation for the notification based on the results of desk control by the tax authority is not disputed. At the same time, arguments are given about the failure to reflect in it the circumstances that are the basis for disagreement with the violations indicated in the notification. The courts proceeded from the fact that the inspection was carried out on the basis of the Department's instructions, was registered in accordance with the requirements of the legislation, and there were no grounds for recognizing it as illegal. The actions of the Department on the appointment of an inspection have not been appealed, canceled or declared illegal.
The Partnership has not appealed the order within the time limits established by law. At the same time, the proceedings on the recognition of a thematic audit as illegal due to the lack of grounds for the appointment of an audit have been terminated.
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