Налоговый контроль - новые подходы в применении

Tax control is functioning of authorized bodies to monitor compliance with tax payers, tax agents and tax payers of the legislation on taxes and fees in the manner prescribed by the Tax Code of the Russian Federation. If earlier taxpayers were distributed on categories of risk on 3 groups (with high risk, average and low); that in 2017 a new article 54.1 devoted to unreasonable tax benefit appeared in the Tax Code of the Russian Federation. Legislator points to inadmissibility of the distortions of the account and reporting reducing tax base (intention in commission of a tax offense). Failure to pay and (or) offset (return) of the sum of a tax (the business purpose of the transaction) should not be the purpose of transaction. The main objective is to create a new approach to the problem of abuse of taxpayer of the rights taking into account created jurisprudence. In the absence of proofs of such intention at the organization methodological (legal) mistake in itself cannot admit distortion for application of point 1 of article 54...