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08.08.2017

“THE EXPERTS HAVE FOUND THE DRAWBACKS IN THE AMENDMENTS TO THE TAX CODE ABOUT THE ACCESS OF THE TAX OFFICERS TO THE AUDIT DOCUMENTS”. THE EXPERT’S COMMENT: MAXIM VOLOBOEV, THE DEPUTY HEAD OF THE TAX PRACTICE OF NAFCO – LAW & TAX ADVISERS FOR LEGAL REPORT

The State Duma’s committee for the budget and taxes has recommended for the adoption in the first reading the bill of amendments into the Tax code of the RF, that opened the access of the tax officers to the documents of the audit organizations.

According to the deputy head of the tax practice of NAFCO – Law & Tax Advisers Maxim Voloboev, the bill of the federal law “On the alterations into articles 82 and 931 of the Tax code of the Russian Federation” is supposed to foresee the openness (general access) to the information for the purpose of the control on the taxation. The submission to the tax bodies of the information on the audited person is suggested in the case if the said person had not submitted the requested information within the tax control activities towards the said person.

At the same time the details that will be received by the tax body within the  suggested changes, are to be a tax secret (p.1 art.102 of the Tax code of the RF). “In this regard it is useful to consider that the work order with such details (and p.3 art.102 says that such details are kept in a special treatment and are provided at the appropriate order for the relevant access) has not been sufficiently worked out”, comments Voloboev.

The complete transcript of the specialist’s comment is at:

https://legal.report/article/08062017/eksperty-nashli-izyany-v-popravkah-v-nk-o-dostupe-nalogovikov-k-auditorskim-dokumentam

 

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