Евгений Шелест
AndrewLozovyi / Depositphotos.com
Указанные формы документов утверждены приказом ФНС России от 7 ноября 2018 г. № ММВ-7-2/628@1.
Отметим, что некоторые формы утверждены в связи с внесением поправок в НК РФ. Например, данным приказом утверждена форма решения о продлении сроков камеральной налоговой декларации по НДС. Напомним, что оно принимается в случаях, когда проверяющие обнаружат нарушения Налогового кодекса. Однако уведомлять налогоплательщика инспекторы не обязаны. Также в приказе содержится форма протокола допроса свидетеля, который обязательно должен быть вручен допрошенному лицу. Также в документе содержатся формы требований о представлении пояснений, документов (информации), акты и решения налоговых проверок, дополнение к акту налоговый проверки и прочие документы.
Кроме того, приказ устанавливает:
основания и порядок продления срока проведения выездной проверки; требования к документам, которые представляются на бумаге; порядок взаимодействия налоговых органов по выполнению поручений об истребовании документов; требования к составлению акта налоговой проверки; требования к составлению акта об обнаружении налогового правонарушения.
Приказы, которые устанавливают аналогичные формы документов, утратят силу. Новые формы вступят в силу 4 января 2019 года.
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1 С текстом приказа ФНС России от 7 ноября 2018 г. № ММВ-7-2/628@ можно ознакомиться на официальном интернет-портале правовой информации (номер опубликования: 0001201812240030).
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