Евгений Шелест
AllaSerebrina / Depositphotos.com
ФНС России отметила, что в последнее время увеличивается количество обращений налогоплательщиков о том, что сотрудники территориальных налоговых органов не исполняют свои обязанности по оказанию консультационных услуг, заполнению за заявителей налоговых деклараций (расчетов) или трактованию норм налогового законодательства. В свою очередь налоговое ведомство указало, что законодательство не предусматривает оказание вышеуказанных услуг налоговыми органами (письмо ФНС России от 27 декабря 2018 г. № ГД-4-19/25766@ «О предоставлении консультационных услуг специалистами ФНС России»).
Согласно подп. 4 п. 1 ст. 32 Налогового кодекса налоговики обязаны предоставлять услуги по бесплатному информированию налогоплательщиков. В рамках информирования предоставляется полная, достоверная и актуальная информация по интересующему вопросу. А ответы налоговых органов имеют информационный характер. При этом в отличие от информирования, консультирование предполагает разъяснение всех возможных вариантов решения проблемы в той или иной ситуации, последствий каждого из решений и предоставление рекомендаций по наиболее оптимальному варианту.
Предусмотрена ли индексация расходов, понесенных физлицом при приобретении квартиры, в целях расчета имущественного налогового вычета по НДФЛ? Узнайте из материала «Имущественный налоговый вычет по НДФЛ при продаже недвижимости, находившейся в собственности менее трех (пяти) лет» в «Энциклопедии решений. Налоги и взносы» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!
Напомним, что иногда выполнение письменных рекомендаций не освобождает налогоплательщика от пеней и штрафов.
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