Евгений Шелест
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Налогоплательщик обратился в суд с заявлением о признании требования налоговой инспекции об уплате НДС и начисленных пеней недействительным, так как оно, по его мнению, не соответствует положениям п. 4 ст. 69 Налогового кодекса. А именно, требование должно содержать подробные данные об основаниях взимания налога. Юрлицо указало на наличие в требовании «прочих начислений». Однако суды поддержали налоговый орган (постановление Арбитражного суда Центрального округа от 28 ноября 2018 г. № Ф10-5041/18 по делу № А54-1420/2017).
В данном случае требование направлено в связи с тем, что юрлицо подало декларацию по НДС за IV квартал 2016 года, но по первому сроку налог не уплатило (25 января 2017 года). Суды трех инстанций указали, что в основе требования об уплате налога лежит решение, принятое по результатам рассмотрения материалов налоговой проверки, представленная налогоплательщиком налоговая декларация или налоговое уведомление. Таким образом, требование не может быть признано недействительным, если сведения, указанные в п. 4 ст. 69 НК РФ, содержатся в решении, декларации, уведомлении, и на эти документы есть ссылка в требовании.
Вправе ли налоговые органы направить повторное требование об уплате налога? Узнайте из материала «Повторное требование об уплате налога (сбора), страховых взносов, пеней, штрафа, процентов» в «Энциклопедии решений. Налоги и взносы» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!
По результатам рассмотрения дела суд кассационной инстанции оставил решение суда первой инстанции и постановление суда апелляционной инстанции в силе, а жалобу налогоплательщика – без удовлетворения. Напомним, что с 25 января в случае выявления расхождений в декларации по НДС в требовании о представлении пояснений могут быть указаны новые коды возможных ошибок.
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