Евгений Шелест
stokkete / Depositphotos.com
Соответствующий вывод содержится в постановлении Арбитражного суда Волго-Вятского округа от 28 января 2019 г. № Ф01-6742/18 по делу № А28-8096/2017. В решении о проведении выездной налоговой проверки и в справке о ее окончании инспекция указала период проверки юрлица с 1 января 2013 г. по 31 декабря 2014 г. Однако уже после окончания проверки налоговики направили обществу письмо, в котором сообщалось о допущенной технической опечатке (ошибке). А именно, выездная проверка планировалась за период с 1 января 2012 г. по 31 декабря 2014 г. За этот период истребовались документы у налогоплательщика. По результатам проверки инспекция пришла к выводу, что юрлицо утратило право на применение УСН в третьем квартале 2012 года.
Суды указали, что инспекция нарушила положения п. 2 ст. 89 Налогового кодекса. Напомним, что согласно этой норме в решении о проведении выездной проверки должен быть указан, в том числе, проверяемый период. Однако в решение о проведении проверки изменения не внесены. Суды отметили, что указание периода проверки является существенным условием ее проведения. Данное условие определяет права и обязанности налогового органа и налогоплательщика в ходе проверки. Изменение проверяемого периода путем исправления опечатки недопустимо, тем более после окончания проверки. Следовательно, 2012 год не подлежал проверке.
Зависит ли срок проведения выездной налоговой проверки от даты ознакомления проверяемого лица с решением о назначении проверки? Узнайте из материала «Решение о проведении выездной налоговой проверки» в «Энциклопедии решений. Налоги и взносы» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!
По результатам рассмотрения дела кассационный суд оставил в силе постановление апелляционного суда в силе, а кассационную жалобу инспекции – без удовлетворения.
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