LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of October 24, 2012 No. AC-4-2/18029 @

About the value added tax and the income tax of the organizations which are not withheld and not listed by tax agents

The Federal Tax Service in connection with appeals of territorial tax authorities concerning reflection of the amounts revealed by results of the tax audits which are not withheld and not listed by tax agents of the value added tax and income tax of the organizations in the decision on attraction (about refusal in attraction) to responsibility for making of tax offense, reports the following.

1. The amounts of the value added tax which is not withheld and not listed by tax agents are reflected in the decision on attraction (about refusal in attraction) to responsibility for making of tax offense as shortage.

The specified line item is confirmed by resolutions of Presidium of the Supreme Arbitration Court of the Russian Federation of 13.01.2011 N 10067/10 in the matter of N A50-32345/2009, of 03.04.2012 N 15483/11 in the matter of N A72-5929/2010.

2. The amounts of the income tax of the organizations which is not withheld and not listed by tax agents are reflected in other offers in substantive provisions of the decision on attraction (about refusal in attraction) to responsibility for making of tax offense by making of the following record:

"The income tax of the organizations in the amount (_____ is offered to hold and list not withheld and not listed in the term established by the legislation on taxes and fees to rub).".

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info