Tax Inspectorate

Indication of the tax authority in the inspection report that on specific issues will need to check back after reviewing the materials testing by the tax police, not the basis for decisions nevyneseniya (Resolution of the Federal TSBs from 21.02.2001 N A28-5410/00-221/16). If the decision Tax Inspectorate to hold a site inspection held invalid, the act and the decision to prosecute based on the results of this test, we must admit inadmissible evidence, as they obtained in violation of federal law (Resolution of the Federal Defense of 14.09.2001 N KA-A40/5024-01). Taxpayer lawsuit to invalidate the assignment manager of the tax authority staff to conduct a raid in order to control compliance by taxpayers on the use of CMC Act, under which an employee may request necessary explanations, information and information on issues raised during the inspections, issuing checks to verify the correctness and documents in connection with the use of CMC, based on the fact that the tax authority holds a tax audit in breach of the Tax Code, the order of the design and implementation is left without satisfaction, so how these raids are not a field tax audit in the sense of Art. 83 of the Tax Code (Decree of FAS SFR 19.02.2002 N A42-6953/01-12). The decision to suspend the tax authority of the site inspection for a period of 10 months, can not be declared invalid due to violation of Section 2, Article period. 89 of the Tax Code, which establishes the term of the audit within 2 months as a specified number of months included only during the actual location inspection on the territory of the taxpayer (Resolution of the Federal UP from 30.01.2002 N F03-A59/02-2/6).