Tax Code
Discovery of documents not related to the purpose test, it is illegal. Moreover, according to Art. 98 of the Tax Code are not allowed to participate as witnesses, employees of tax authorities (Decision of FAS from 11.04.2002 N A12-13738/2000-S25). Limiting the tax authority in the course of tax audit of its subject matter in order to justify the finding of underreporting VAT payer only by comparing data from registers and accounting information included in this tax return, without studying the relevant primary documents is a violation of Art. 87, 89, 100 of the Tax Code provisions and regulations of the Russian Federation Ministry of Taxation on the procedure making the act of tax inspection (Resolution of the Federal SFR from 02.09.2002 N A13-5933/00-14).
Violation of the tax authority of two months of Art. 89 of the Tax Code does not constitute grounds for the recognition of evidence obtained by the tax authority in terms of a tax audit, obtained outside of the test, provided that disputed documents were entered on the tax audit and the taxpayer has had the opportunity to get acquainted with them and present their objections (Resolution of the Federal SFR from 10.09.2002 N A56-4346/02). Changing the skill of illegal actions of the taxpayer in re-issued on a tax authority decision to prosecute, as compared with the qualifications of the initial decision, whether under the current tax rules legislation, nor the general principles of administrative law (Decree of the Central Organ of the FAS 01.10.
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