LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of November 21, 2012 No. AC-4-2/19576

About some questions connected taking into account the specified tax declarations in case of decision making by results of tax audit

The Federal Tax Service in connection with appeals of territorial tax authorities in case of decision making by results of tax audit of the specified tax declarations provided after the end of tax audit of primary (previous) tax declaration reports the following about accounting treatment.

According to Item 1 of article 81 of the Tax Code of the Russian Federation (further - the Code) in case of detection by the taxpayer in the tax declaration submitted to them to tax authority:

a) the fact of not reflection or incompleteness of reflection of data, and also mistakes leading to understating of the tax amount which is subject to payment, the taxpayer shall make necessary changes to the tax declaration and provide the specified tax declaration to tax authority;

b) false information, and also mistakes which are not leading to understating of the tax amount which is subject to payment, the taxpayer has the right to make necessary changes to the tax declaration and to provide the specified tax declaration to tax authority.

Thus, the Code does not provide the right or obligations of the taxpayer to provide the specified tax declaration on the violations revealed by tax authority.

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