Евгений Шелест
IgorVetushko / Depositphotos.com
Налоговые органы обязаны строго соблюдать процессуальные сроки, предусмотренные Налоговым кодексом, при проведении мероприятий налогового контроля, оформлении результатов проверок, рассмотрении дел о налоговых правонарушениях и результатов проверок. На это обратила внимание ФНС России и поручила территориальным налоговым органам усилить контроль за соблюдением данных сроков (письмо ФНС России от 10 января 2019 г. № ЕД-4-2/55 «О соблюдении процессуальных сроков, предусмотренных Налоговым Кодексом Российской Федерации»).
Налоговое ведомство указало, что сформировалась судебная практика, согласно которой нарушение вышеупомянутых процессуальных сроков не влечет безусловную отмену решений по результатам налоговых проверок. Однако нарушение каждого отдельно взятого процессуального срока в ряде случаев осложняет или приводит к невозможности принудительного взыскания налоговой задолженности, а также к затруднениям при осуществлении участия уполномоченных органов в делах о банкротстве.
С порядком проведения камеральной налоговой проверки можно ознакомиться в одноименном материале в «Энциклопедии решений. Налоги и взносы» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!
ФНС России отметила, что при вручении акта проверки или дополнения к нему налоговый орган обязан приложить документы, на которые есть ссылки в акте или дополнении. В дальнейшем, при рассмотрении материалов налоговой проверки, могут исследоваться только те доказательства, с которыми проверяемому лицу предоставлена возможность ознакомиться. Она должна быть обеспечена в обязательном порядке, даже когда документы получены на законных основаниях после составления акта проверки. При этом налоговики вправе неоднократно переносить дату рассмотрения материалов проверки. Использование доказательств, полученных в нарушение НК РФ, не допускается.
Если же налогоплательщик был извещен надлежащим образом, но не явился на рассмотрение материалов проверки, то решение может быть принято в его отсутствие (абз. 4 п. 2 ст. 101 НК РФ). Однако по объективным причинам рассмотрение материалов допускается отложить. Налоговое ведомство отметило, что в иных случаях затягивание, нарушение процессуальных сроков недопустимо. Так как это приводит, например, к росту числа обращений (жалоб) налогоплательщиков, несет репутационные риски налоговых органов.
Напомним, что свидетель обязан явиться для дачи показаний, даже если в повестке не указан проверяемый налогоплательщик.
Russian
I keep listening to the reports speak about getting boundless online grant applications so I have been looking around for the most excellent site to get one. Could you advise me please, where could i get some?
Wow! Thank you! I always wanted to write on my blog something like that. Can I implement a fragment of your post to my blog?
I dugg some of you post as I cogitated they were extremely helpful invaluable
Thanks for any other wonderful article. Where else could anyone get that kind of information in such an ideal approach of writing? I’ve a presentation next week, and I’m at the search for such info.
Hello.This article was extremely motivating, particularly because I was searching for thoughts on this subject last Monday.
It is really a great and helpful piece of information. I am glad that you shared this useful information with us. Please keep us up to date like this. Thank you for sharing.
Having read this I thought it was very informative. I appreciate you taking the time and effort to put this article together. I once again find myself spending way to much time both reading and commenting. But so what, it was still worth it!
Very interesting details you have mentioned, thankyou for putting up. «Death is Nature’s expert advice to get plenty of Life.» by Johann Wolfgang von Goethe.
Valuable info. Lucky me I found your site by accident, and I am shocked why this accident did not happened earlier! I bookmarked it.
I’ve recently started a website, the info you offer on this website has helped me greatly. Thanks for all of your time & work.
This actually answered my problem, thanks!
It’s in point of fact a great and useful piece of info. I’m satisfied that you shared this useful info with us. Please keep us informed like this. Thank you for sharing.
Hey, you used to write excellent, but the last few posts have been kinda boring… I miss your super writings. Past few posts are just a little out of track! come on!
Hello, i think that i saw you visited my web site thus i came to “return the favor”.I am attempting to find things to enhance my website!I suppose its ok to use a few of your ideas!!
You made some decent points there. I did a search on the topic and found most guys will go along with with your blog.
You are a very capable individual!
Some truly good information, Gladiolus I discovered this. «Literature … is the rediscovery of childhood.» by Georges Bataille.
Would you be fascinated by exchanging links?
I was recommended this web site through my cousin. I am not positive whether this put up is written by means of him as nobody else know such targeted about my problem. You’re amazing! Thank you!
Right now it sounds like Drupal is the best blogging platform out there right now. (from what I’ve read) Is that what you are using on your blog?
An attention-grabbing dialogue is worth comment. I think that it is best to write extra on this subject, it won’t be a taboo subject however usually individuals are not enough to speak on such topics. To the next. Cheers
Great post and straight to the point. I am not sure if this is truly the best place to ask but do you folks have any thoughts on where to get some professional writers? Thanks in advance 🙂
Rattling excellent info can be found on web blog.
I discovered your blog site on google and check a few of your early posts. Continue to keep up the very good operate. I just additional up your RSS feed to my MSN News Reader. Seeking forward to reading more from you later on!…
Relaxing Jazz
Thanks for sharing excellent informations. Your web site is very cool. I’m impressed by the details that you have on this website. It reveals how nicely you understand this subject. Bookmarked this web page, will come back for extra articles. You, my pal, ROCK! I found simply the info I already searched all over the place and just could not come across. What an ideal web site.
Hello.This post was extremely fascinating, particularly since I was searching for thoughts on this issue last Saturday.
wonderful points altogether, you simply gained a new reader. What would you recommend about your post that you made some days ago? Any positive?
After study a few of the blog posts on your website now, and I truly like your way of blogging. I bookmarked it to my bookmark website list and will be checking back soon. Pls check out my web site as well and let me know what you think.
Appreciate it for helping out, excellent information.
FitSpresso is a weight loss supplement developed using clinically proven ingredients extracted from natural sources.
Renew is a nutritional supplement launched in 2024 to help anyone lose weight.
I really appreciate this post. I’ve been looking everywhere for this! Thank goodness I found it on Bing. You’ve made my day! Thanks again
It is the best time to make some plans for the future and it is time to be happy. I have read this post and if I may I desire to suggest you some interesting things or advice. Perhaps you can write next articles regarding this article. I want to learn more things approximately it!
I’m impressed, I have to say. Actually hardly ever do I encounter a blog that’s both educative and entertaining, and let me tell you, you’ve got hit the nail on the head. Your concept is outstanding; the problem is one thing that not sufficient persons are talking intelligently about. I am very completely satisfied that I stumbled across this in my seek for one thing referring to this.
Java Burn is the world’s first and only 100 safe and proprietary formula designed to boost the speed and efficiency of your metabolism by mixing with the natural ingredients in coffee.
Howdy! Quick question that’s completely off topic. Do you know how to make your site mobile friendly? My web site looks weird when viewing from my iphone 4. I’m trying to find a theme or plugin that might be able to fix this problem. If you have any recommendations, please share. With thanks!
Hey there would you mind letting me know which hosting company you’re utilizing? I’ve loaded your blog in 3 completely different web browsers and I must say this blog loads a lot quicker then most. Can you recommend a good internet hosting provider at a reasonable price? Kudos, I appreciate it!
You completed a number of nice points there. I did a search on the issue and found the majority of folks will agree with your blog.
Great post. I am facing a couple of these problems.
You are my breathing in, I have few blogs and rarely run out from to post .
It is the best time to make a few plans for the long run and it is time to be happy. I’ve learn this submit and if I could I desire to recommend you few attention-grabbing issues or suggestions. Perhaps you could write subsequent articles regarding this article. I want to read more things about it!
Attractive section of content. I just stumbled upon your blog and in accession capital to assert that I get in fact enjoyed account your blog posts. Anyway I will be subscribing to your feeds and even I achievement you access consistently fast.
One such software that has been generating buzz these days is the Lottery Defeater
Heya just wanted to give you a brief heads up and let you know a few of the images aren’t loading properly. I’m not sure why but I think its a linking issue. I’ve tried it in two different browsers and both show the same results.
My brother suggested I might like this blog. He was totally right. This post actually made my day. You cann’t imagine simply how much time I had spent for this information! Thanks!
I delight in, lead to I found exactly what I used to be taking a look for. You’ve ended my 4 day long hunt! God Bless you man. Have a nice day. Bye
Unquestionably believe that which you said. Your favorite justification seemed to be on the web the easiest thing to be aware of. I say to you, I certainly get irked while people think about worries that they plainly do not know about. You managed to hit the nail upon the top and also defined out the whole thing without having side effect , people can take a signal. Will probably be back to get more. Thanks
naturally like your web site but you need to check the spelling on several of your posts. A number of them are rife with spelling problems and I find it very bothersome to tell the truth nevertheless I will surely come back again.
Hey, you used to write fantastic, but the last several posts have been kinda boring?K I miss your tremendous writings. Past few posts are just a bit out of track! come on!
You are my aspiration, I own few web logs and very sporadically run out from to post : (.
It’s hard to find knowledgeable people on this topic, but you sound like you know what you’re talking about! Thanks
FitSpresso: What Is It?FitSpresso is a natural weight loss aid designed for individuals dealing with stubborn weight gain. It is made using only science-backed natural ingredients.
As soon as I noticed this site I went on reddit to share some of the love with them.
Do you mind if I quote a few of your articles as long as I provide credit and sources back to your website? My blog is in the very same niche as yours and my users would truly benefit from a lot of the information you present here. Please let me know if this okay with you. Regards!
Perfectly composed written content, thanks for information. «The bravest thing you can do when you are not brave is to profess courage and act accordingly.» by Corra Harris.
Awsome info and straight to the point. I am not sure if this is truly the best place to ask but do you guys have any thoughts on where to hire some professional writers? Thx 🙂
When I originally commented I clicked the «Notify me when new comments are added» checkbox and now each time a comment is added I get several e-mails with the same comment. Is there any way you can remove me from that service? Many thanks!
Very interesting topic, thanks for posting. «Welcome to President Bush, Mrs. Bush, and my fellow astronauts.» by Dan Quayle.
What Is Java Burn? Java Burn is a natural health supplement that is formulated using clinically backed ingredients that promote healthy weight loss.
I am no longer positive the place you are getting your info, but good topic. I must spend a while studying more or working out more. Thank you for fantastic information I used to be searching for this information for my mission.
I feel that is one of the such a lot vital information for me. And i am glad studying your article. However should statement on few general things, The website style is perfect, the articles is in reality great : D. Excellent activity, cheers
I was just looking for this info for some time. After six hours of continuous Googleing, at last I got it in your web site. I wonder what is the lack of Google strategy that don’t rank this type of informative websites in top of the list. Generally the top websites are full of garbage.
Having read this I thought it was very informative. I appreciate you taking the time and effort to put this article together. I once again find myself spending way to much time both reading and commenting. But so what, it was still worth it!
Hello my friend! I wish to say that this post is awesome, nice written and include approximately all important infos. I would like to peer extra posts like this .
We’re a group of volunteers and starting a new scheme in our community. Your website provided us with valuable info to work on. You’ve done an impressive job and our entire community will be thankful to you.
You must take part in a contest for top-of-the-line blogs on the web. I will advocate this site!
I like what you guys are up too. Such clever work and reporting! Keep up the excellent works guys I’ve incorporated you guys to my blogroll. I think it’ll improve the value of my website :).
Greetings I am so glad I found your weblog, I really found you by accident, while I was looking on Aol for something else, Regardless I am here now and would just like to say many thanks for a tremendous post and a all round interesting blog (I also love the theme/design), I don’t have time to read through it all at the minute but I have saved it and also included your RSS feeds, so when I have time I will be back to read a great deal more, Please do keep up the awesome work.
I truly appreciate this post. I¦ve been looking all over for this! Thank goodness I found it on Bing. You have made my day! Thx again
With havin so much content and articles do you ever run into any problems of plagorism or copyright infringement? My website has a lot of exclusive content I’ve either created myself or outsourced but it looks like a lot of it is popping it up all over the internet without my permission. Do you know any solutions to help reduce content from being ripped off? I’d certainly appreciate it.