Art Authority

Despite the fact that the adoption of a tax authority decision to call the taxpayer to liability was carried out with account claimed by the taxpayer written objections on the test, the court refused to call the taxpayer to liability by reason of non-compliance by the tax authority requirements of paragraph 1 of Art. 101 of the Tax Code, which was summed up in consideration of these differences by the tax authority in the absence of the taxpayer (Resolution of the Federal vivo from 27.11.2002 N F09-2479/02-AK). From the contents of Art. 87 of the Tax Code should be the relationship of three years of audited taxpayer with a year of testing, and not to the year a decision on its holding. On-site tax audit was conducted in 2002 Tax authority, therefore, despite the fact that the screening decision was taken in 2001 year, testing may be subjected to its predecessor three years: 2001, 2000 and 1999. Therefore, in this situation, additional taxation, penalties and fines as a result of the taxpayer in 1998 declared illegal (Decree of the Presidium of the Russian Federation from 07.10.2003 N 2203/03).