Евгений Шелест
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Суд поддержал налоговиков в деле о привлечении к ответственности юрлица за неисполнение требования сразу по двум статьям – п. 2 ст. 126, п. 2 ст. 129.1 Налогового кодекса (постановление Арбитражного суда Восточно-Сибирского округа от 12 ноября 2018 г. № Ф02-5065/18 по делу № А33-16694/2017).
Налоговики направили организации требование по ст. 93.1 НК РФ о представлении документов и информации в связи с проведением выездной налоговой проверки контрагента. Однако юрлицо представило только выписку из книги покупок и продаж. Другие документы и информация не были представлены, так как общество посчитало требование не соответствующим нормам ст. 93.1 НК РФ, а также в связи с большим объемом документов. Налоговая инспекция привлекла организацию к ответственности за несвоевременное представление документов со сведениями о проверяемом налогоплательщике в виде штрафа по п. 2 ст. 126 НК РФ в размере 10 тыс. руб. и по п. 2 ст. 129.1 НК РФ в размере 20 тыс. руб. за неправомерное несообщение иных сведений (информации).
Есть ли ограничения по количеству требований о представлении документов (информации), которые могут быть направлены налоговым органом в соответствии со ст. 93.1 НК РФ? Узнайте из материала «Истребование налоговым органом документов и информации у третьих лиц (встречные проверки)» в «Энциклопедии решений. Налоги и взносы» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!
Суды трех инстанций поддержали налоговиков. Исходя из специального правового регулирования, установленного п. 6 ст. 93.1 НК РФ, инспекция правомерно квалифицировала непредставление документов и информации со вышеупомянутым статьям НК РФ, так как совершенные обществом правонарушения разграничены НК РФ. Довод юрлица о двойном назначении наказания суды признали необоснованным.
По результатам рассмотрения дела суд кассационной инстанции оставил жалобу организации без удовлетворения.
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