Решение о проведении выездной проверки, вынесенное с технической ошибкой, не всегда можно признать недействительным

Евгений Шелест

Решение о проведении выездной проверки, вынесенное с технической ошибкой, не всегда можно признать недействительным
Madhourses / Depositphotos.com

Юрлицо посчитало решение от 28 декабря 2017 года о проведении выездной проверки недействительным в связи с тем, что налоговая инспекция не указала конкретные налоги и сборы, которые она собиралась проверять (постановление Арбитражного суда Московского округа от 18 января 2019 г. № Ф05-22585/18 по делу № А40-94052/2018)1.

Данная ошибка является технической и в дальнейшем исправлена путем внесения в решение изменений. Корректировочное решение направлено юрлицу 1 марта 2018 года. При этом с 29 декабря 2017 года по 1 марта 2018 года инспекция приостановила проверку, документы в этот период не истребовались. Суды трех инстанций указали, что инспекция самостоятельно и своевременно устранила допущенную техническую ошибку. Она не повлияла каким-либо негативным образом на права и обязанности налогоплательщика и не повлекла неблагоприятных последствий. Общество не смогло доказать обратное.

Суды отметили, что налоговый орган может самостоятельно вносить изменения и исправлять опечатки в решении, только если изменения и исправления не приведут к изменению существа налогового правонарушения, не повлияют на содержание и выводы налогового органа (п. 44 Постановления Пленума Высшего Арбитражного суда Российской Федерации от 30 июля 2013 г. № 57 «О некоторых вопросах, возникающих при применении арбитражными судами части 1 Налогового кодекса РФ»). Кроме того, отсутствие в решении перечня налогов либо формулировки «по всем налогам» не означает, что он не соответствует действующему законодательству.

Вправе ли налогоплательщик ознакомиться с планом проведения выездных налоговых проверок? Узнайте из материала «Выездная налоговая проверка» 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 в силе решение суда первой инстанции и постановление апелляционного суда, а кассационную жалобу – без удовлетворения.


1 С текстом постановления Арбитражного суда Московского округа от 18 января 2019 г. № Ф05-22585/18 по делу № А40-94052/2018 можно ознакомиться в картотеке арбитражных дел.

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