Екатерина Уцына
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В налоговое законодательство внесены поправки в части уточнения порядок обжалования решений налоговых органов (Федеральный закон от 17 февраля 2021 г. № 6-ФЗ). Новые правила будут применяться в отношении жалоб (апелляционных жалоб), поданных после дня вступления в силу Федерального закона, т.е. после 17 февраля 2021 года.
Так, в частности, добавляются новые основания, по которым вышестоящий налоговый орган может оставить без рассмотрения жалобу налогоплательщика. Теперь отказать могут, если:
жалоба не подписана налогоплательщиком или его представителем, либо не представлены документы, подтверждающие полномочия представителя лица на ее подписание; до принятия решения по жалобе налоговый спор о том же предмете и по тем же основаниям был разрешен судом до принятия решения по жалобе организация, подавшая жалобу, исключена из ЕГРЮЛ по решению регистрирующего органа или ликвидирована либо получены сведения о смерти или об объявлении умершим физлица, подавшего жалобу, и при этом спорное правоотношение не допускает правопреемства.
В последних двух случаях налоговый орган, рассматривающий жалобу, принимает решение об оставлении жалобы без рассмотрения полностью или в части в течение пяти дней со дня получения информации о наличии таких обстоятельств.
Кроме того, предусматривается право налогоплательщика, подавшего жалобу (апелляционную жалобу), до принятия по ней решения обратиться с ходатайством о приостановлении рассмотрения жалобы (апелляционной жалобы) для предоставления дополнительных документов. Рассмотрение жалобы может быть приостановлено не более, чем на шесть месяцев. Решение по результатам рассмотрения ходатайства должно быть принято в течение пяти дней со со дня получения последнего.
Также рассмотрение жалобы может быть приостановлено по решению вышестоящего налогового органа до разрешения дела о том же предмете и по тем же основаниям арбитражным судом, судом общей юрисдикции или в случае невозможности рассмотрения жалобы (апелляционной жалобы) до разрешения другого дела судом в конституционном, гражданском, арбитражном, административном, уголовном судопроизводстве. Еще одно основание – рассмотрение заявления о проведении взаимосогласительной процедуры. В случае принятия решения о приостановлении налоговая служба сообщает о нем налогоплательщику в течение трех дней.
Также прописывается, что в случае представления лицом, подавшим жалобу (апелляционную жалобу), дополнительных документов, сроки на вынесение решения по жалобе (апелляционной жалобе) будут исчисляться с момента получения таких документов вышестоящим налоговым органом.
Еще одно новшество – возможность рассмотрения жалобы (апелляционной жалобы) с использованием видео-конференц-связи.
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Помимо прочего в Налоговый кодекс внесены поправки в части увеличения срока хранения у налогоплательщика данных бухгалтерского и налогового учета и других документов, необходимых для исчисления и уплаты налогов, в том числе документов, подтверждающих получение доходов, осуществление расходов (для организаций и предпринимателей), уплату (удержание) налогов, а также необходимых для исчисления, удержания и перечисления налогов. Если ранее было прописано, что срок хранения составляет четыре года, то теперь он увеличен до пяти лет. Эти нормы вступят в силу по истечении месяца со дня официального опубликования закона, т. е. с 17 марта 2021 года.
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