Екатерина Уцына
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ФНС России продлила действие приостановления на проведение ряда контрольных мероприятий (приказ ФНС России от 24 апреля 2020 г. № ЕД-7-2/275@). Так, до конца 2020 года налоговые органы приостанавливают инициирование и проведение проверок соблюдения требований законодательства о кассовой технике, соблюдения платежными агентами (в том числе банковскими агентами и субагентами) обязанностей по сдаче в банк наличности для зачисления на свой специальный счет и использования платежными агентами, специальных банковских счетов для осуществления расчетов.
При этом продление не будет распространяться на проверки, в отношении которых применяются нормы законодательства о защите прав организаций и предпринимателей при осуществлении госконтроля и муниципального контроля.
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Кроме того, вносятся коррективы и в порядок рассмотрения жалоб налогоплательщиков, в том числе и апелляционных. Так, в случаях, когда участие лица, подавшего жалобу или его представителя, является обязательным, то в качестве приоритетного способа взаимодействия следует использовать технические средства (при их наличии), в том числе аудио- и видеосвязь. Если такой вариант рассмотрения жалобы не подходит, то инспекция должна обеспечить участие лиц в рассмотрении жалобы, учитывая проводимые мероприятия по сдерживанию и борьбе с распространением новой коронавирусной инфекции. Например, в налоговом органе должно быть специально выделенное помещение, в котором будет проводиться надлежащая санитарная обработка, а все участвующие в рассмотрении жалобы лица должны быть обеспечены средствами индивидуальной защиты.
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