Verification work on tax law

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Uploaded: 03.06.2014
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1. In February 2011, the Company "Sputnik" in the field tax audit has received the inspectors' claim for documents provided by the Company during the inspection desk tax audit in 2009. The taxpayer refused to submit the documents on the grounds that they had previously been granted tax authority. Ltd was prosecuted for tax violations under Article 126 of the Tax Code to claim 1.
Are the actions of the tax authority?

2. After the introduction in relation to the unitary enterprise bankruptcy procedure (supervision) tax authority conducted a tax inspection. The audit company was drawn to the tax liability of a fine for illegal non-transfer of personal income tax. Accrued interest on the amount of arrears; then the amount of interest was presented for collection from the current account of the enterprise.
Subject to any collection instruction execution in this case outside of bankruptcy proceedings?

3. The Federal Service for State Registration, Cadastre and Cartography Federal Tax Service refused to present documents on Operations with real estate of "Carat", pointing out that the tax authority does not have the right to receive these documents, even during the tax control measures.
The extent to which the tax authority has the right to obtain information and documents on real estate auditee - the taxpayer?

4. SP Sinitsin to submit a tax return. Some time later, he found an arithmetic error, do not lead to an underestimation of the amount of tax, and submitted a revised declaration to the IRS. A member of the tax authority refused to accept a revised declaration, and put down her copy of the mark on the acceptance, rejection explaining the lack of supporting documents.
Evaluate the validity of the position of the employee Tax Inspectorate.

5. LLC "Garnet Bracelet" appealed against the decision of the inspection of prosecutions for tax offenses, which asked to recognize a decision null and void in its entirety (episodes of VAT, income tax, personal income tax). However, arguments were presented only in terms of episodes (on personal income tax and VAT). Management of Federal Tax Service has left the appeal without satisfaction. Ltd. entitled to appeal against the decision of tax inspection in full, as observed obligatory pretrial procedure of appeal? Either the pre-trial procedure of appeal met only part of the solution?

6. LLC "Contract" appealed to the court to invalidate the decision of the Federal Tax Service Inspectorate for the seizure of documents received during the ATC staff with field tax audit. Inspection of a reasoned decision the need for handwriting examination because signatures of the leaders of counterparties on scripts contracts, invoices and acceptance certificates are not the same, suggesting the possibility of fictitious transactions. Society, in turn, referred to the provision of certified true copies and the absence of grounds for seizure of originals, all the more so in the order specified on the threat posed to their eventual destruction, concealment or substitution.
Rate the legality of actions of inspection and the prospects of challenging the decision of the seizure of documents in court.

7. Commercial bank did not fulfill collection orders of tax authority to write off from the accounts of the debtor company in connection with the incorrect details of payment documents, does not allow banking operations, as well as due to the fact that during the presentation of orders Ltd. is in the stage of bankruptcy (bankruptcy production). The tax authority has drawn the bank liable under Art. 135 of the Tax Code and the same decision, have the obligation to transfer to the budget named in the collection order payments. Is it right to the specified requirements?

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8. The payment of the prescribed field inspection arrears, LLC "Astra", however, contested the decision of the inspection results of the inspection to the arbitration court, which upheld the taxpayer's claim in full. After the court decision comes into force, the company appealed to the inspection of a statement on the return of overpaid taxes, which was rejected by the tax authority on the grounds that due to the above payments tax authority independently and without judgment they made a Ladder count future payments. Are the above-mentioned legal grounds and sufficient for refusing to society in return of overpaid taxes?

9. According to the results of a tax audit by the tax authority denied the taxpayer the right to deduct VAT on the basis of information about the unreliability of the signature on the invoice. The decision to refuse to refund VAT, claimed for deduction, the tax authority refers to the interrogation report. Entitled to the tax authority to refer to the interrogation report, in its decision to refuse to refund VAT?

10. The tax authority conducted a desk audit tax returns of "Mango" and invited him to the tax liability under Art. 119 of the Tax Code. The basis of such a decision was skipping tax filing deadline for the VAT. In particular, the audit found that the taxpayer within the prescribed period of the Tax Code introduced a VAT declaration on telecommunication channels. However, he discovered the mistake of the wrong indication of the tax period, which did not affect the tax calculation procedure, and later submitted to the tax authorities revised tax declaration of VAT.
Based on the law whether the decision of the tax authority? Can a taxpayer to claim the annulment of the decision, or to mitigate the tax penalty?

11. Since January 2011, LLC "Veles" UTII passed to the general tax regime. In the reporting period (2011) Ltd. "Veles" revealed revenues of past years produced by an activity within the UTII. Should the Company to file amended tax returns and in what order? Can a company be held liable?

12. Moscow trading company under the contract hires a sales representative for a traveling or home-based nature in the city of Voronezh. Steady jobs are not created, the employer controls the execution of employee jobs based on his reports. Is hiring a worker under such conditions the creation of a separate division for the purpose of applying the provisions of the Tax Code? Analyse legislation, judicial practice and justify the answer.
13. In view of the insufficient funds in the bank account of "Delicious ice cream" the tax authority took the decision to recover the debt for income tax by taxpayer's property. The corresponding decree was drawn to the recovery of refrigerating chambers. The decision was sent to perform bailiff.
In which order is made on tax exemption by taxpayer's property? Observing the sequence of recovery in respect of the property in this case?
14. On the basis of the decision to collect taxes at the expense of the taxpayer bailiff seized the finished product of "dairy country."
Are the products confiscated, if the funds are sent from its implementation to repay the debt to pay taxes and fees? Justify your answer.
15. In connection with the failure to LLC "Sail" on advance payments within 30 days after the deadline the head of the tax authority's decision to suspend operations on the accounts of the bank. Rate the legitimacy of the actions of the tax authority.


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