The rights of tax authorities to audit the losses carry forward declared by taxpayers in the current tax period
Автор: Khramov V.F.
Журнал: Имущественные отношения в Российской Федерации @iovrf
Рубрика: Налоговое право - вопросы имущественной политики
Статья в выпуске: 3 (198), 2018 года.
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The article analyzes the practice of conducting a second tax audit by the tax authorities, and the judicial practice on this issue is considered. The author proves that the verification of the legitimacy of the taxpayer’s reduction of the profits of the period under inspection for losses of the past years is a verification of their documentary evidence, the fulfillment of the obligation to preserve documents by the taxpayer, and not a revaluation of its losses for past periods on the basis of the unchanged composition of documents, which resulted from the reassessment by the tax authority of the facts of economic activity taxpayers in previous periods.
Repeated on-site tax audits, loss carry forward, presumption of legality of acts of official bodies
Короткий адрес: https://sciup.org/170172344
IDR: 170172344