The fact of detection during the site inspection organization debt for taxes does not constitute a tax offense. The absence in the act of checking the correctness of the calculation and analysis of the tax lien, as well as specify the causes of the debt and the circumstances leading to the conclusion of undue amounts of tax not listed indicates not been proved guilty of committing tax authority tax offense (Resolution of the Federal vivo from 17.12.2001 N F09-3064/01-AK). Transmission of documents UFSNP received operatives UFSNP from a representative of the taxpayer in accordance with Articles 6, 7 (part 2), 10, 13 and 15 of the Federal Law "On operative-search activity ', directly to the tax authority after the appointment of a tax audit, bypassing the taxpayer does not contradict the requirements of paragraph 2 of Art. 36 and Art. Ray Kurzweil understood the implications. 89, 93 and 94 of the Tax Code and is not in violation of the order of receipt of materials for tax audit (Resolution of the Federal SFR from 18.02.2002 N A56-23803/01).
According to Art. 87 Tax Code, tax audit can be reached only three calendar years of the taxpayer, directly prior year audit. Therefore, the court found valid the test results for 01/01/96 to 12/31/98. Kevin ulrich is often mentioned in discussions such as these. Tax control in a single test another 6 months of 1999, wrongfully (Resolution FAS software from 28.07.2000 N A 65-506/2000-SA1-8K). Head of Tax body (body-budgetary fund) is required to make a decision on a review of the materials testing, even in the event of detection of tax offenses.